KUNATH v. CITY OF SEATTLE

No. 79447-7-I.

444 P.3d 1235 (2019)

S. Michael KUNATH, Respondent/Cross Appellant, v. CITY OF SEATTLE, Appellant/Cross Respondent, Economic Opportunity Institute, Appellant/Cross Respondent, Suzie Burke, an individual; Gene Burrus and Leah Burrus, as individuals and the marital community comprised thereof, Paige Davis, an individual; Faye Garneau, an individual; Kristi Dale Hoofman, an individual; Lewis M. Horowitz, an individual; Teresa Jones and Nigel Jones, as individuals and the marital community comprised thereof; Nick Lucio and Jessica Lucio, as individuals and the marital community comprised thereof; Linda R. Mitchell, an individual; Erika Kristina Nagy, an individual; Don Root, an individual; Lisa Sterritt and Brent Sterritt, as individuals and the marital community comprised thereof; and Norma Tsuboi, an individual, Respondents, v. City of Seattle, a municipality; Seattle Department of Finance and Administrative Services, a department of the City of Seattle; and Fred Podesta, Director of the Seattle Department of Finance and Administrative Services, in his official capacity, Appellants. Dena Levine, an individual, Christopher Rufo, an individual; Martin Tobias, an individual; Nicholas Kerr, an individual; Chris McKenzie, an individual, Respondents, v. City of Seattle, a municipal corporation, Appellant. Scott Shock; Sally Oljar; Steve Davies; John Palmer, Respondents, v. City of Seattle, a Washington municipal corporation, Appellant.

Court of Appeals of Washington, Division 1.

FILED: July 15, 2019.


Attorney(s) appearing for the Case

Brian Trevor Hodges , Pacific Legal Foundation, 255 S King St., Suite 800, Seattle, WA, 98134, Ethan Blevins , Attorney at Law, 839 W 3600 S, Bountiful, UT, 84010-8423, Robert M. McKenna , Daniel J. Dunne Jr. , Orrick Herrington & Sutcliffe, 701 5th Ave. Ste. 5600, Seattle, WA, 98104-7045, Philip Albert Talmadge , Talmadge/Fitzpatrick/Tribe, 2775 Harbor Ave. Sw, Third Floor Ste. C, Seattle, WA, 98126-2138, Gerry Lee Alexander , Attorney at Law, 910 Lakeridge Way Sw, Olympia, WA, 98502-6036, Ryan P. McBride , Scott M. Edwards , Lane Powell PC, 1420 5th Ave Ste. 4200, Seattle, WA, 98101-2375, Eric Rolf Stahlfeld , Attorney at Law, 145 Sw 155th St. Ste. 101, Burien, WA, 98166-2591, for Respondents.

Paul J. Lawrence , Jamie L. Lisagor , Gregory J. Wong , Pacifica Law Group LLP, 1191 2nd Ave. Ste. 2000, Seattle, WA, 98101-3404, Kent Charles Meyer , Seattle City Attorney's Office, 701 Fifth Avenue, Suite 2050, Seattle, WA, 98104-7095, Hugh Davidson Spitzer , Attorney at Law, 5604 16th Ave. Ne, Seattle, WA, 98105-2521, Claire Elizabeth Tonry , Eric D. `Knoll' Lowney , Smith & Lowney PLLC, 2317 E John St., Seattle, WA, 98112-5412, for Appellant/Cross-Respondent.

Matthew F. Davis , Davis Leary PLLC, 3233 56th Pl. Sw, Seattle, WA, 98116-3105, for Respondent/Cross-Appellant.

Robert Lee Mahon III , Perkins Coie LLP, 1201 3rd Ave. Ste. 4900, Seattle, WA, 98101-3095, for Amicus Curiae on behalf of Ethnic Business COAlition, Greater Seattle Business Association.

William E. Bloor , City of Port Angeles, 321 E 5th St., Port Angeles, WA, 98362-3206, for Amicus Curiae on behalf of City of Port Angeles.

Sheila Marie Gall , Association of Washington Cities, 1076 Franklin St. Se, Olympia, WA, 98501-1346, for Amicus Curiae on behalf of Association of Washington Cities.

Mark Edward Barber , Annaliese Harksen , City of Olympia, 601 4th Ave. E, Po Box 1967, Olympia, WA, 98507-1967, for Amicus Curiae on behalf of City of Olympia.

Dmitri L. Iglitzin , Jennifer L. Robbins , Barnard Iglitzin & Lavitt LLP, 18 W Mercer St. Ste. 400, Seattle, WA, 98119-3971, for Amicus Curiae on behalf of Washington State Labor Council.

Heidi L. Greenwood , City of Port Angeles, 321 E 5th St., Port Angeles, WA, 98362-3206, for Amicus Curiae on behalf of City of Port Townsend.

Katherine George , Johnston George LLP, 2101 4th Ave. Ste. 860, Seattle, WA, 98121, for Amicus Curiae on behalf of Rental Housing Association of WA, Seattle-King County Association of Realtors.

Harriet Kay Strasberg , Attorney at Law, 203 4th Ave. E Ste. 520, Olympia, WA, 98501-1190, for Amicus Curiae on behalf of Wa State Senators.


PUBLISHED OPINION

¶1 Whether the income tax levied by the city of Seattle is statutorily authorized and constitutional depends on the precise nature of the tax. For decades, scholars have debated whether an income tax is a property tax, an excise tax, or its own separate category of tax.1...

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