Donohue

Plaintiff City of San Jose brought an action in small claims court against defendant Joseph Donohue, seeking to‘recover the sum of $90.85 which was allegedly due under a city ordinance imposing a tax upon utility users. Defendant challenged the constitutionality of the ordinance, and the case was transferred to the superior court. (Code Civ. Proc., §§ 89, subd. (a)(1), 117.) The superior court upheld the validity of the ordinance and entered judgment for plaintiff city in the amount of $90.85, plus interest and costs. Defendant Donohue has appealed from that judgment.

The San Jose ordinance here under review (Ordinance No. 15285, as amended by Ordinance No. 15639) provides that every, person within the city shall pay a tax in the amount of 5 percent of the charges made for such person’s use of telephones, gas, water and electricity. The ordinance provides that the tax shall be collected by the utilities, along with their regular monthly bills, and forwarded to the city. If a utility user refuses to pay the tax for 4 consecutive months, he receives a 15-day demand notice from the city. Upon his failure to remit the tax due within the required 15-day period, he then…