City of Seattle v. Paschen Contractors, Inc.

Callow, J. —

The Cities of Seattle and Mercer Island (Cities) brought this action against Paschen Contractors, Inc. (Paschen) to collect unpaid business and occupation taxes. The trial court granted the Cities' motion for summary judgment. Paschen appeals. We affirm.

On or about May 19, 1982, the Washington State Department of Transportation awarded Paschen a contract for $32,769,332.37 for the construction and installation of anchors and pontoons for Phase I of the third Lake Washington Floating Bridge. Paschen constructed the anchors and pontoons in Everett. The components subsequently were…