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H & B COMMUNICATIONS CORP. v. CITY OF RICHLAND

No. 41578.

79 Wn.2d 312 (1971)

484 P.2d 1141

H & B COMMUNICATIONS CORPORATION, Appellant, v. THE CITY OF RICHLAND, Respondent.

The Supreme Court of Washington, En Banc.

May 13, 1971.

Attorney(s) appearing for the Case

Sherwood, Tugman, Gose & Reser, by William M. Tugman, for appellant.

Critchlow, Williams, Ryals & Schuster and Rembert Ryals, for respondent.

Slade Gorton, Attorney General, and Timothy R. Malone, Assistant, amici curiae.

WRIGHT, J.

This case involves a challenge by the appellant, H & B Communications Corporation, to the constitutionality of a business and occupation tax levied by the respondent, City of Richland, Washington, on the gross revenues earned by appellant in said city.

The appellant operates a community antenna television system, known as CATV, in Richland. The CATV system began in Richland on December 8, 1953, when...

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