Mac Amusement Co. v. Department of Revenue

Utter, J. —

Mac Amusement Company and Mackey & Aubin Concessions Company (hereinafter MAC) brought this action, seeking a refund of taxes assessed pursuant to RCW 82.29A. RCW 82.29A provides for a 12 percent tax, assessed against lessees, on the rent paid for publicly owned property. The trial court held that the rent attributable to favorable location and to monopoly rights is not taxable under that chapter. As to favorable location, we disagree.

MAC is the lessee and operator of the Pun Forest amusement facility at the Seattle Center. Its lease agreement provides, among other things, for a…