Community Telecable of Seattle, Inc. v. City of Seattle, Department of Executive Administration

¶1 Petitioners Community Telecable of Seattle, Inc.; Comcast of Washington I, Inc.; and Comcast of Washington IV, Inc. (collectively referred to as Comcast) provide high-speed cable Internet service in Seattle. Following an audit, the city of Seattle (City) assessed a telephone utility tax against Comcast for 2001 and 2002. Comcast challenged the tax as violating both state and federal law. The superior court granted summary judgment in Comcast’s favor, but Division One of the Court of Appeals reversed and ordered summary judgment in favor of the City. This case requires us to consider…