King County v. City of Algona

We hold that the City of Algona lacks express legislative authorization to assess á 7 percent business and occupation tax against King County on revenues received from users of a solid waste plant owned and operated by the County but located within the boundaries of Algona. We reverse, and direct Algona to refund all such B & 0 taxes paid under protest.

Facts

On February 23, 1981, the City of Algona enacted a B & O tax of 7 percent on the gross revenues derived from all fees collected at the solid waste transfer station located within the city limits of Algona. The county transfer station *791served…