Legal Opinion
Wedbush Securities, Inc. v. City of Seattle
Court of Appeals of Washington
Decided August 10, 2015No. 71932-7-IPublishedCited by 3 opinions
1Opinion of the Court
*362¶1
Trickey, J.
Business and occupation (B&O) taxes may be assessed for the privilege of doing business in a city. Under RCW 35.102.130, an employer is required to pay taxes on both payroll and service income. When that service income is derived from customer contacts by telephone and the Internet, the entire amount is subject to the B&O tax. This is particularly true here, where the employer established an office in the city of Seattle primarily to compete with other similar businesses. We affirm.
FACTS
¶2 Wedbush Securities Inc. is a registered securities broker/dealer, headquartered in Los…
2Cases cited13 opinions
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
- General Motors Corp. v. City of SeattleCourt of Appeals of Washington · 2001
- General Motors Corp. v. City of SeattleCourt of Appeals of Washington · 2001
- Skagit County Public Hospital District No. 1 v. Department of RevenueCourt of Appeals of Washington · 2010
- Port of Seattle v. Department of RevenueCourt of Appeals of Washington · 2000
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3Cited by3 opinions
- Kms Financial Services, Inc. v. City Of SeattleCourt of Appeals of Washington · 2020
- Sound Inpatient Physicians Inc., V. City Of TacomaCourt of Appeals of Washington · 2022
- Tracfone Wireless, Inc., V. City Of RentonCourt of Appeals of Washington · 2024