Qwest Corp. v. City of Bellevue

166 P.3d 667 (2007)

QWEST CORPORATION, Respondent,

v.

CITY OF BELLEVUE, Appellant.

No. 79909-1.

Supreme Court of Washington, En Banc.

Argued May 15, 2007.

Decided August 30, 2007.

Lori M. Riordan, Cheryl Ann Zakrzewski, Bellevue City Attorney, Bellevue, WA, Kenneth Brunetti, Miller & Van Eaton LLP, San Francisco, CA, for Appellant.

David M. Jacobson, Dorsey & Whitney LLP, Seattle, WA, for Respondent.

SANDERS, J.

¶ 1 The city of Bellevue (City) challenges a summary judgment order prohibiting the City from assessing a utility occupation tax[1] (UOT) to Qwest Corporation (Qwest) on (1) charges for access…