DORE, J.
We hold that the City of Algona lacks express legislative authorization to assess a 7 percent business and occupation tax against King County on revenues received from users of a solid waste plant owned and operated by the County but located within the boundaries of Algona. We reverse, and direct Algona to refund all such B & O taxes paid under protest.
FACTS
On February 23, 1981, the City of Algona enacted a B & O tax of 7 percent...
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