Kehrlein

Appellant Charles C. Kehrlein, acting as trustee for the estate of Murrey L. Johnson, an apartment house owner in the City of Oakland, appeals from an adverse judgment in a declaratory relief action. By that action, appellant sought to invalidate ordinances enacted by the Oakland City Council amending the business license tax rates imposed upon all businesses pursuant to chapter V, article I, of the Oakland Municipal Code. Appellant’s complaint alleged that the ordinances were void as violative of article XIII A of the state Constitution (passed as Prop. 13 by the California voters in June 1978).

The trial court disagreed, and rendered judgment after trial in favor of respondents (City of Oakland and Jennings Smith, treasurer) on February 6, 1979, ruling that article XIII A was not applicable to the subject ordinances because they “did not constitute the imposition of a special tax” within the meaning of section 4 of article XIII A.

The facts pertinent to the issues raised on appeal are not significantly disputed, and may be summarized as follows.

On October 23, 1975, the Oakland City Council enacted Ordinance No. 9225 CMS creating a business license tax, codified as…