California, United States of America
The following excerpt is from Kern County Farm Bureau v. County of Kern, 19 Cal.App.4th 1416, 23 Cal.Rptr.2d 910 (Cal. App. 1993):
[19 Cal.App.4th 1422] Although the classification of a revenue-producing device can be determinative of the lawfulness of the device, courts look to the actual attributes of the device as enacted in order to arrive at the proper classification; the label attached to the device by the local government is not determinative. (Rider v. County of San Diego (1991) 1 Cal.4th 1, 14-15, 2 Cal.Rptr.2d 490, 820 P.2d 1000.)
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