In Gowens v. City of Bakersfield (1960) 179 Cal. App. 2d 282, a tax was assessed against transients occupying hotel rooms, but not against persons who had hired lodging in a hotel for more than seven consecutive days. Persons hiring lodging in establishments containing less than five accommodations were exempt. The court struck down the tax, pointing out that: "No attempt has been made to segregate the persons paying the tax into any reasonably justifiable subclassification. . . .. . . We can find no reasonable distinction for tax purposes from the viewpoint of a lodger between one seeking and using a large hostelry capable of accommodating many people and a small one accommodating a lesser number." (Gowens v. City of Bakersfield, supra, 179 Cal. App. 2d at pp. 285-286.)