California Court of Appeal

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

• KOLKEY, J.

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.