Pesola

To plaintiff’s complaint containing two causes of action, defendant’s demurrer was sustained without leave to amend on the ground that each alleged cause failed to state a cause of action. Other grounds of demurrer were placed off calendar. She appeals from order of dismissal.

Plaintiff, a resident of defendant City of Los Angeles, owns a race horse. Pursuant to section 53.15.1 of the Los Angeles Municipal Code, she paid defendant $10 as and for the 1972-1973 Equine License Tax (first cause) and $6 as the 1973-1974 Equine License Tax (second cause), for each of which payment she filed timely claim for refund which claims were denied by defendant. Plaintiff in her complaint alleges that it is her “contention that the City Ordinance is not valid in respect to racehorses, as it was preempted by Revenue and Taxation Code, § 5701, et seq.”

Part 12 of division 1, sections 5701-5801, inclusive, of the Revenue and Taxation Code, was added by Statutes 1971, chapter 1759, section 8, pages 3798-3804, effective December 16, 1971, but made operative as of July 1, 1972. Section 10 of the 1971 enactment provided:. “Sections 8 and 9 of this act shall become operative on July 1, 1972. A…