Opinion 1982 Pt.2

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Two suo- sequent Supreme Court cases, Rivera v. C ity of Fresno (1971; 6 Cal. 3d 132 and A. B.C. Distr i ou 1 1 ng Co. v. C i ty and Coun ty of San Fr ancisc o (1973") 15 Cal.TJ ooo, construed Century P laza as properly invalidating a municipal tax whicn, oecause It singled out and d isc riminated aga inst , alconolic beverages, infringed upon a regulatory field reserved exclusively to tne State iij reason of tne "inter-relationsnip of certain constitutional [art. XX, sec. 22] and statutory pro...visions . . . [pursuant to wnich] . . . 'taxation and regulation of alconolic oeverages are intertwined.'" As noted iij Justice Ricnardson in nis concurring opinion in WeeKe s v. Ci ty of Oakland (iy7d) 21 Cal. 3d 3d6, Cen tury Plaz a appears to oe tne only case in whicn a cnarter city revenue tax has oeen declared preempted oy state general law.
OPINION NO. 82-35 Sarwan Boparai 6 Jane 26, i9d2 Coa st Adver. C o. v. San Fra ncisco , 14 Cal.2d 516, 524 T^D P.Jd lT5]T, aivJ that^^tne restrictions on tne exercise of tnat po>ver are only tne limitations and restrictions appearing in the Constitution and in tne cnarter itself.


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