Qwest Corp. v. City of Portland

Plaintiff Qwest Corporation1 appeals from the trial court’s judgment granting defendant City of Portland declaratory relief. Qwest assigns error to the trial court’s declaratory ruling that the “utility license fee” (ULF), a tax imposed by the city, does not violate a state law capping the amount municipalities may charge telecommunications carriers for the use of municipal rights-of-way. Qwest argues that the ULF is preempted in that it is actually a privilege tax governed by ORS 221.515(1) and the ULF exceeds the cap on such taxes set out in that statute. The city acknowledges that the…