City of Wenatchee v. Chelan County Public Utility District No. 1
Court of Appeals of Washington
1Opinion of the CourtSiddoway, C.J.
¶1 This case calls on us to decide whether one municipality may tax the revenue of another municipality based on a general rather than specific legislative grant of taxing authority, where the revenue is from activity that is proprietary in character rather than governmental. To decide that question, we must discern the principles on which this issue was decided by our Supreme Court in King County v. City of Algona, 101 Wn.2d 789, 681 P.2d 1281 (1984). In Algona, the city of Algona assessed a *330business and occupation tax on revenues generated by a King County solid waste plant located in the…
Also in this document: Concurrence.
2Cases cited37 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Collector v. DaySupreme Court of the United States · 1871
- Massachusetts v. United StatesSupreme Court of the United States · 1978
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3Cited by6 opinions
- City Of Seattle, Appellant/cr-respondent v. S. Michael Kunath, Respondent/cr-appellantCourt of Appeals of Washington · 2019
- Greater Seattle Chamber Of Commerce, V. City Of SeattleCourt of Appeals of Washington · 2022
- Horvath v. DBIA Servs.Washington Supreme Court · 2025
- Jayhawk Racing Properties v. City of TopekaSupreme Court of Kansas · 2021
- Lakehaven Water & Sewer Dist. v. City of Federal WayWashington Supreme Court · 2020
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