State Ex Rel. Uhlman v. Melton

This appeal is presented upon an agreed statement of facts which contains, inter alia, the following:

By ordinance No. 17376, the city council increased the business and occupation tax to persons engaged in the telephone business and to persons engaged in the distribution and sale of natural gas within the city of Tacoma.

By ordinance No. 17373, the city council increased license fees to persons engaged in certain businesses, trades, and occupations within the city of Tacoma.

These ordinances will hereinafter be referred to as the service tax ordinance and the license tax ordinance, respectively.