Wedbush Securities, Inc. v. City Of Seattle

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON WEDBUSH SECURITIES, INC., a California corporation, No. 71932-7-1 Respondent, DIVISION ONE v. PUBLISHED OPINION THE CITY OF SEATTLE, a municipal corporation, Appellant. FILED: August 10, 2015 Ipr* 7* Trickey, J. — Business and occupation (B&O) taxes may be assessed for the privilege of doing business in a city. Under RCW 35.102.130 an employer is required to pay taxes on both payroll and service income. When that service income is derived from customer contacts by telephone and the Internet, the entire amount is subject to the B&O tax. This…