I own a tattoo shop in the city of Artesia. On March 13th 2020 the city of Artesia shut my business down for 23 months for quarantine because they said we were phase 4. The city of Artesia also owns the property that I lease and they still charged me rent and measure V taxes for those 24 months they kept us closed.
Measure V is tax per square foot for businesses that are in the service industry and don’t sell taxable products.
Is the city allowed to charge us taxes for services rendered if they did not allow us to render services?
Secondarily, is it a conflict of interest for the city to charge us rent for 23 months on a property that the city owns while the city was not allowing our business to operate for that 23 months?