SKI ACRES v. KITTITAS COUNTY

No. 57593-2.

118 Wn.2d 852 (1992)

827 P.2d 1000

SKI ACRES, INC., Respondent, v. KITTITAS COUNTY, Appellant.

The Supreme Court of Washington, En Banc.

April 16, 1992.


Attorney(s) appearing for the Case

David A. Pitts, Prosecuting Attorney, for appellant.

Carney, Stephenson, Badley, Smith & Spellman, P.S., by James E. Lobsenz and Richard J. Padden, for respondent.


JOHNSON, J.

Kittitas County attempted to tax ski lift fees as "admission charges" pursuant to RCW 36.38.010. Ski Acres, Inc., challenged the County's authority to impose this tax because Ski Acres does not charge an admission fee for entry onto its land. The trial court granted summary judgment in Ski Acres' favor. We affirm the trial court. We hold that RCW 36.38.010 authorizes counties to tax recreational equipment rentals only where such rentals are necessary for...

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