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DRAVO CORP. v. TACOMA

No. 41906.

80 Wn.2d 590 (1972)

496 P.2d 504

DRAVO CORPORATION et al., Appellants, v. THE CITY OF TACOMA, Respondent and Cross-appellant.

The Supreme Court of Washington, En Banc.

May 4, 1972.

Attorney(s) appearing for the Case

DeGarmo, Leedy, Oles & Morrison and Richard M. Stanislaw, for appellants.

Robert R. Hamilton, Francis H. Chapin, Jr., and John R. Kramer, for respondent and cross-appellant.

STAFFORD, J.

This is an appeal from a judgment of the superior court declaring a portion of Tacoma's business and occupation tax unconstitutional. The challenged provision imposed a tax on the gross receipts of contracts made with the city, whether performed within or without its boundaries.

In 1964, pursuant to the authority of RCW 35.92.050, Tacoma issued an invitation for bids to build the Mossyrock dam, powerhouse and appurtenances on property it had acquired...

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