Tracfone Wireless, Inc., V. City Of Renton

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON TRACFONE, INC., No. 85094-6-I Appellant, DIVISION ONE v. PUBLISHED OPINION CITY OF RENTON, Respondent. DÍAZ, J. — TracFone Wireless, Inc. (“TracFone”) sells pre-paid airtime purchased from third-party cellular networks to individual customers and retailers. TracFone appeals the trial court’s order of summary judgment affirming an administrative decision that its business is subject to the City of Renton’s (“Renton”) municipal utility tax. TracFone argues it was error (1) to consider declarations from two Renton witnesses, (2) to hold TracFone…