TACOMA v. SMITH

No. 10140-8-II.

50 Wn. App. 717 (1988)

750 P.2d 647

THE CITY OF TACOMA, Respondent, v. DENNIS H. SMITH, ET AL, Appellants.

The Court of Appeals of Washington, Division Two.

March 1, 1988.


Attorney(s) appearing for the Case

Murray J. Anderson, Melissa A. Cain, and Anderson, Anderson & Hiblar, for appellants.

Robert J. Backstein, City Attorney, and Michael D. Smith and Francis H. Chapin, Assistants, for respondent.


ALEXANDER, A.C.J.

Dennis Smith, d/b/a Crow's Nest Marina, and other marina owners, appeal a summary judgment against them and in favor of the City of Tacoma. On appeal they allege that the trial court erred in concluding that amounts they received from rentals of small boat "slips" are subject to Tacoma's business and occupation tax (B & O tax). We hold that summary judgment was improper, and reverse.

The City...

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