Ropo, Inc. v. City of Seattle

— Plaintiff cabaret owners instituted this taxpayer’s suit for a refund of admissions tax which they allege was illegally imposed and collected by the city of Seattle. The disputed admissions tax was levied and imposed by Seattle Ordinance No. 72495, which is entitled:

An Ordinance levying an admission tax on persons paying admissions, or who are admitted free or at reduced rates to any place; fixing the amount and providing for the collection thereof; and prescribing penalties.

Section 2 of said ordinance levies a tax in the amount of 1 cent for each 20 cents paid as “admission charges.” The…