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HOWARD JARVIS TAXPAYERS v. LOS ANGELES

No. B130247.

93 Cal.Rptr.2d 742 (2000)

79 Cal.App.4th 242

HOWARD JARVIS TAXPAYERS ASSOCIATION, Plaintiff and Appellant, v. CITY OF LOS ANGELES, Defendant and Respondent.

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

As Modified March 22, 2000.

Attorney(s) appearing for the Case

Jonathan M. Coupal, Sacramento; Law Offices of Richard I. Fine & Associates and Richard I. Fine, Los Angeles, for Plaintiff and Appellant.

James K. Hahn, City Attorney, Ronald Tuller, Assistant City Attorney, and Judith E. Reel, Deputy City Attorney, for Defendant and Respondent.

BOREN, P.J.

Appellant Howard Jarvis Taxpayers Association (hereinafter, the Association) brought a taxpayer suit challenging the Home Occupations Ordinance (L.A. Ord. No. 171427) (hereinafter, the Ordinance). The Association alleged that the Ordinance, enacted by respondent City of Los Angeles (hereinafter, the City), extended the City's business tax to persons engaged in home occupations in the City who previously...

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