Hover

This suit was originally brought by plaintiff, proprietor of Ciro’s, a nightclub, for refund of $300 paid pursuant to a deficiency of $67,660.62 in cabaret taxes assessed against him for the period between June 1, 1951 and March 31, 1955. Defendant has counterclaimed for $75,219.13, the unpaid balance of said assessment and interest. 1

*181 Ciro’s, located on Sunset Boulevard in Los Angeles, is sub-divided into three rooms in which the services and facilities of the Club are offered to the public. In addition to the main entertainment .and dining room, hereinafter referred to as the “Main Room”, there are the '“Pavillion” and “Ciroette” rooms. A .lounge or cocktail bar located adjacent to the Main Room also serviced Ciro’s patrons but its operations are not involved in this suit. In issue in this proceeding are the taxability of receipts from (1) the Pavillion Room, (2) the Ciroette Room and (3) the “closed house parties” — when the entire club was ■closed to the public and reserved for the ■exclusive use of private organizations. In the interest of simplicity and organization, I shall discuss separately these three operations forming the basis of the tax.

Pavillion Room

The…