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ROPO, INC. v. CITY OF SEATTLE

No. 37754.

67 Wn.2d 574 (1965)

409 P.2d 148

ROPO, INC., et al., Respondents, v. THE CITY OF SEATTLE, Appellant.

The Supreme Court of Washington, En Banc.

December 9, 1965.

Attorney(s) appearing for the Case

A.L. Newbould and Jerry F. King, for appellant.

Brumbach & Hennessey, Raymond C. Brumbach, and Robert H. Lamb, for respondents.

FINLEY, J.

Plaintiff cabaret owners instituted this taxpayer's suit for a refund of admissions tax which they allege was illegally imposed and collected by the city of Seattle. The disputed admissions tax was levied and imposed by Seattle Ordinance No. 72495, which is entitled:

AN ORDINANCE levying an admission tax on persons paying admissions, or who are admitted free or at reduced rates to any place; fixing the amount and providing for the collection thereof...

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