ARDEN CARMICHAEL, INC. v. COUNTY OF SACRAMENTO, C031367
County fee imposed on nonprofit organizations based upon a percentage of their prize payouts from bingo games does not violate article XIII, section 26(d) of the state Constitution, which exempts a nonprofit organization "from any business license tax or fee measured by income or gross receipts that is levied by a county".
Appellate Information
- Decided 10/31/2001
- Published 10/31/2001
Judges
Court
- California Court of Appeal
Counsel
- For Appellant:
- Hoseit & Koelewyn, Sacramento, H.L. Koelewyn, Ishikawa Law Office, Brendon Ishikawa, for Appellants.
- For Appellees:
- Robert A. Ryan, Jr., Sacramento County Counsel, and Elaine P. DiPietro, Deputy County Counsel, for Respondent.