BURBA v. CITY OF VANCOUVER

No. 55471-4.

113 Wn.2d 800 (1989)

783 P.2d 1056

RALPH BURBA, ET AL, Appellants, v. THE CITY OF VANCOUVER, Respondent.

The Supreme Court of Washington, En Banc.

December 21, 1989.


Attorney(s) appearing for the Case

James L. Sellers and James D. Hamilton, for appellants.

Sirianni & Youtz, by Michael A. Small; Jerry F. King, City Attorney, for respondent.

Sandra Driscoll, Kent City Attorney, and Carolyn Lake, Assistant; Bruce E. Jones, Everett City Attorney, and Elmer E. Johnston, Jr., Special Counsel, on behalf of Washington State Association of Municipal Attorneys, amici curiae for respondent.


DORE, J.

Nonresident customers of the City of Vancouver's municipal utility brought a class action against Vancouver alleging that a city gross receipts tax levied against utility revenues received for water and sewer services from resident and nonresident retail customers was illegal and unconstitutional. We hold that the gross receipts tax assessed against resident and nonresident users is legal and constitutional. We affirm.

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