FORBES v. CITY OF SEATTLE

No. 56367-5.

113 Wn.2d 929 (1990)

785 P.2d 431

ROGER FORBES, Appellant, v. THE CITY OF SEATTLE, Respondent.

The Supreme Court of Washington, En Banc.

January 18, 1990.


Attorney(s) appearing for the Case

Jack R. Burns, for appellant.

Douglas N. Jewett, City Attorney, and Jorgen G. Bader, Assistant, for respondent.


DURHAM, J.

The present case tests the constitutionality of a Seattle municipal ordinance which levies an admission tax upon patrons of motion picture theaters, and exempts patrons of nonprofit, tax-exempt organizations from the tax. The trial court held the ordinance to be constitutional in all respects. We affirm.

The Seattle municipal ordinance at issue here was originally adopted March 31, 1943 and, as amended from time to time, has been in effect ever...

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