City of Puyallup v. Pacific Northwest Bell Telephone Co.

*445Williams, J.

Respondent, the City of Puyallup, brought suit against the appellants, Pacific Northwest Bell Telephone Company (PNB) and Washington Natural Gas Company (WNG), for business and occupation (B & O) taxes due for the period January 1, 1979, to April 30, 1980, plus applicable penalties. The trial court entered summary judgment in favor of the respondent for the amount of taxes claimed due and assessed penalties against appellants for the delinquent payment of those taxes. An appeal was taken to the Court of Appeals, Division Two. Pursuant to RCW 2.06.030(d) and RAP 4.2, the Court of…