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CITY OF TACOMA v. SEATTLE-FIRST NAT. BANK

No. 52187-5.

105 Wn.2d 663 (1986)

717 P.2d 760

THE CITY OF TACOMA, Appellant, v. SEATTLE-FIRST NATIONAL BANK, Respondent.

The Supreme Court of Washington, En Banc.

April 17, 1986.

Attorney(s) appearing for the Case

Robert J. Backstein, City Attorney, F.H. Chapin, Jr., Chief Assistant, and Michael D. Smith, Assistant, for appellant.

Davis, Wright, Todd, Riese & Jones, by C. James Judson and Susan G. Duffy, for respondent.

DORE, J.

We hold that the statutory authority for imposing taxes on financial institutions, RCW 82.14A.010 et seq., requires that a municipality classify bank business activities by the same method as they are classified for purposes of state business and occupation taxes. The trial court judgment is affirmed.

FACTS

This is a declaratory judgment action brought by the City of Tacoma and Seattle-First National Bank in Pierce County Superior...

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