Legal Opinion
Western Telepage, Inc. v. City of Tacoma
Court of Appeals of Washington
Decided April 16, 1999No. 23082-8-IIPublishedCited by 8 opinions
1Opinion of the CourtHoughton, J.
— Western Telepage, Inc. sought a tax refund and a declaratory judgment that Tacoma City Ordinance No. 25680, TMC 6.67.030, which imposes a six percent tax on paging services, is contrary to state law and unenforceable. Western Telepage appeals from the trial court order granting summary judgment dismissing its claims. We affirm.
FACTS
Western Telepage, Inc., a Washington corporation (Telepage), provides one-way paging services in the City of Tacoma (City) and elsewhere in Washington. Telepage’s services involve the one-way transmission of numeric and alphanumeric messages. A numeric message is…
2Cases cited36 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Federal Election Commission v. Democratic Senatorial Campaign CommitteeSupreme Court of the United States · 1981
- Waste Management of Seattle, Inc. v. Utilities & Transportation CommissionWashington Supreme Court · 1994
- Reid v. Pierce CountyWashington Supreme Court · 1998
- Reid v. Pierce CountyWashington Supreme Court · 1998
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3Cited by8 opinions
- Western Telepage, Inc. v. City of TacomaWashington Supreme Court · 2000
- Western Telepage, Inc. v. City of Tacoma Department of FinancingWashington Supreme Court · 2000
- United States Tobacco Sales & Marketing Co. v. Department of RevenueCourt of Appeals of Washington · 1999
- State v. WhelchelCourt of Appeals of Washington · 1999
- Community Telecable of Seattle, Inc. v. City of SeattleCourt of Appeals of Washington · 2006
3 more not listed; retrieve them via the Exa API.