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WESTERN TELEPAGE v. CITY OF TACOMA

No. 23082-8-II.

974 P.2d 1270 (1999)

WESTERN TELEPAGE, INC., d/b/a AT & T Wireless Services, Appellant, v. CITY OF TACOMA, a municipal corporation, Respondent.

Court of Appeals of Washington, Division 2.

April 16, 1999.

Attorney(s) appearing for the Case

Harding Thomas Roe, Asst. City Atty., Tacoma, for Respondent.

Dirk Jay Giseburt, Davis Wright & Jones, Seattle, for Appellant.

HOUGHTON, J.

Western Telepage, Inc. sought a tax refund and a declaratory judgment that Tacoma City Ordinance No. 25680, TMC 6.67.030, which imposes a six percent tax on paging services, is contrary to state law and unenforceable. Western Telepage appeals from the trial court order granting summary judgment dismissing its claims. We affirm.

FACTS

Western Telepage, Inc., a Washington corporation (Telepage), provides one-way paging services in the...

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