Sprint Spectrum, L.P. v. City of Seattle

¶1

Schindler, J.

— Sprint Spectrum, L.P./Sprint PCS (Sprint) sells cellular service and equipment to customers throughout the United States. As a cellular business, Sprint is subject to the city of Seattle’s telephone business utility tax. Seattle Municipal Code (SMC) ch. 5.48. The telephone utility tax is based on the total gross income from Sprint’s cellular business activity in Seattle. “Gross income” is defined as “the value proceeding or accruing from the sale of tangible property or service, and receipts (including all sums earned or charged, whether received or not). . . .” SMC…