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VONAGE AMERICA, INC. v. CITY OF SEATTLE

No. 63234-5-I.

216 P.3d 1029 (2009)

VONAGE AMERICA, INC., for itself and as a wholly-owned subsidiary of Vonage Holding Corp. and as successor in interest to Vonage USA, Inc., Appellant/Cross-Respondent, v. CITY OF SEATTLE, Director of Department of Executive Administration, Division of Revenue and Consumer Affairs, and City Of Seattle, Office of the Hearing Examiner, Respondents/Cross-Appellants.

Court of Appeals of Washington, Division 1.

Publication Ordered September 3, 2009.

Attorney(s) appearing for the Case

Robert L. Mahon, Perkins Coie LLP, Seattle, WA, Peter B. Kanter, James P. Kratochvill, Thomas H. Steele, Morrison & Foerster LLP, San Francisco, CA, for Appellant.

Kent C. Meyer, Seattle City Attorney's Office, Seattle, WA, for Respondents.

LAU, J.

¶ 1 In this appeal, Vonage America, Inc., disputes the City of Seattle's telephone utility tax assessment of $131,435.55. The City based the assessment on the estimate of Vonage's revenue from its provision of intrastate Voice over Internet Protocol (VoIP) service. Vonage contends the assessment is erroneous because (1) it is not authorized under RCW 35.21.714 because VoIP service is "interstate" as a matter of law, (2) the

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