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PROGRAMMING-ENTERPRISES v. CITY OF LOS ANGELES

Docket No. B038437.

215 Cal.App.3d 281 (1989)

263 Cal. Rptr. 558

PROGRAMMING-ENTERPRISES, INC., Plaintiff and Respondent, v. CITY OF LOS ANGELES, Defendant and Appellant.

Court of Appeals of California, Second District, Division Two.

November 6, 1989.

Attorney(s) appearing for the Case

COUNSEL

James K. Hahn, City Attorney, Richard A. Dawson, Assistant City Attorney, and Michael L. Klekner, Deputy City Attorney, for Defendant and Appellant.

William M. Poindexter, Lee C. Heiman and Poindexter & Doutre for Plaintiff and Respondent.

OPINION

ROTH, P.J.

The City of Los Angeles appeals from a judgment in favor of respondent Programming-Enterprises, Inc., awarding a refund of business taxes for the years 1982 through 1986, in the sum of $128,404.90 plus prejudgment interest.

The facts are not in dispute. The city's business license ordinance imposes a tax on persons engaged in business in the city; the amount of tax is based on the taxpayer's gross receipts...

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