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QWEST CORP. v. CITY OF BELLEVUE

No. 79909-1.

166 P.3d 667 (2007)

QWEST CORPORATION, Respondent, v. CITY OF BELLEVUE, Appellant.

Supreme Court of Washington, En Banc.

Decided August 30, 2007.

Attorney(s) appearing for the Case

Lori M. Riordan, Cheryl Ann Zakrzewski, Bellevue City Attorney, Bellevue, WA, Kenneth Brunetti, Miller & Van Eaton LLP, San Francisco, CA, for Appellant.

David M. Jacobson, Dorsey & Whitney LLP, Seattle, WA, for Respondent.

SANDERS, J.

¶ 1 The city of Bellevue (City) challenges a summary judgment order prohibiting the City from assessing a utility occupation tax1 (UOT) to Qwest Corporation (Qwest) on (1) charges for access to interstate service, including but not limited to, customer access line charges2 (CALCs) imposed pursuant to 47 C.F.R. Part 693 and private line, frame relay, and ATM (automatic...

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