City of Tacoma v. Smith

Alexander, A.C.J.

Dennis Smith, d/b/a Crow's Nest Marina, and other marina owners, appeal a summary judgment against them and in favor of the City of Tacoma. On appeal they allege that the trial court erred in concluding that amounts they received from rentals of small boat "slips" are subject to Tacoma's business and occupation tax (B & O tax). We hold that summary judgment was improper, and reverse.

The City of Tacoma filed a complaint against Dennis Smith, owner of Crow's Nest Marina of Tacoma, for delinquent B & O taxes owing for the period from July 1, 1981 to December 31,1982. Several…