CITY OF EUGENE v. JIGGLES TAVERN & GRILL

16-95-05523; CA A95558.

954 P.2d 857 (1998)

153 Or. App. 54

CITY OF EUGENE, Appellant, v. JIGGLES TAVERN & GRILL, JJ's Tavern & Fine Foods, Jo Federigo's Kowloon Restaurant, Luckey's Club Cigar, Lyon's Restaurant, Moose Lodge # 668-Eugene, Original Joe's Overtime Tavern, Perry's Rest Inc., Rascals, Red Rooster, Relief Pitcher Tavern, Rich's Dug Out, Roundhouse Pizza, Sam's Place, Senor Frog's, Sher's Tavern, Shooter's Pub & Grill, Side Pocket Tavern, Silver Dollar Club, Sixth Street Grill, Southtowne Lanes, Southtowne Pub, The Cooler Tavern, The Embers, The Grill Food & Spirits, The Keg Tavern, The Old Pad, The Other Place, The Tiny Tavern, Treehouse Restaurant, Bliss Steakranch, Brew And Cue Tavern, Doc's Pad, Elk's Lodge # 357-Eugene, Emerald Lanes, Fairfield Lanes, Firs Bowl, Fitzpatrick's Tavern, Good Times Cafe, Great Alaska Bush Co., Guido's Restaurant, Holiday Inn, Howdy Pardner Tavern, Jasper's Deli & Gourmet, Respondents, and Land O'Goshen Tavern, LB's Carrousel, Prairie Schooner Bar, Road House, Stone Creek Cafe & Saloon, Taylor's College Side Inn, Teddy Bear Pizza, Tom's Tapper Tavern, Club Wash, Eagles # 275-Eugene, Defendants.

Court of Appeals of Oregon.

Decided March 18, 1998.


Attorney(s) appearing for the Case

Judith Giers, Eugene, argued the cause for appellant. On the briefs were Wiliam F. Gary, Arden J. Olson and Harrang Long Gary Rudnick P.C.

Michael Mills, Salem, argued the cause for respondents Steakranch, Brew and Cue Tavern, Doc's Pad, Elk's Lodge # 357-Eugene, Emerald Lanes, Firs Bowl, Fitzpatricks Tavern, Good Times Cafe, Great Alaska Bush Co., Guido's Restaurant, Holiday Inn, Howdy Pardner Tavern, Jasper's Deli & Gourmet, Jiggles Tavern & Grill, JJ's Tavern & Fine Foods, Jo Federigo's, Kowloon Restaurant, Luckey's Club Cigar, Lyon's Restaurant, Moose Lodge # 668-Eugene, Original Joe's, Overtime Tavern, Perry's Rest Inc., Red Rooster, Relief Pitcher Tavern, Rich's Dug Out, Roundhouse Pizza, Sam's Place, Senor Frog's, Sher's Tavern, Shooter's Pub & Grill, Side Pocket Tavern, Silver Dollar Club, Sixth Street Grill, Southtowne Pub, The Cooler Tavern, The Embers, The Grill Food & Spirits, The Keg Tavern, The Old Pad, The Other Place, The Tiny Tavern and Treehouse Restaurant (Oregon Restaurant Association). With him on the brief was Mills & McMillin.

William N. Kent, Eugene, waived appearance for respondent Rascal's Tavern.

Terrance J. Hammons, Eugene, and Hammons, Mills & Spickerman waived appearance for respondents Fairfield Lanes and Southtowne Lanes.

Before RIGGS, P.J., and DEITS, C.J., and LANDAU, J.


RIGGS, Presiding Judge.

Plaintiff City of Eugene (City) initiated this action for declaratory relief concerning the enforceability of its tax on earnings from video poker machines. In early 1995, the City enacted an ordinance imposing a 10 percent tax on the earnings from video poker machines within the city limits. That tax went into effect on April 4, 1995. Shortly thereafter, the legislature passed Senate Bill 328, codified...

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