CITY OF SPOKANE v. WASH. STATE DEPT. OF REV.

No. 70765-1.

38 P.3d 1010 (2002)

CITY OF SPOKANE, by and through its WASTEWATER MANAGEMENT DEPARTMENT, as Taxpayer, Petitioner, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

January 24, 2002.


Attorney(s) appearing for the Case

Short, Cressman & Burgess, Brian L. Comstock, Andrew William Maron, Seattle, Amicus Curiae.

Robert Gerard Beaumier, Jr., Assistant Spokane City Attorney, Spokane, Counsel for Petitioner.

Christine Gregoire, Attorney General, Anne Elizabeth Egeler, Asst., Olympia, Counsel for Respondent.


CHAMBERS, J.

This case concerns the apportionment of sewerage1 between collection sewerage subject to the 3.6 percent public utility tax and sewerage concerned with the transportation and treatment of sewage, which is subject to the business and occupation (B & O) services tax rate. The B & O tax rate varies, but is always lower than the public utility tax rate, and at the time of the complaint was 2.0 percent. At an administrative...

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