P. Lorillard Co. v. City of Seattle
1974.WA.40674 521 P.2D 208; 83 WASH. 2D 586
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- 0,99 €
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- 0,99 €
Publisher Description
Plaintiff, P. Lorillard Company, is a wholesaler of cigarettes which are distributed from storage in a public warehouse in Seattle. Defendant, the City of Seattle, assessed taxes against plaintiff in the amount of $17,066.45, based upon section 3(c) of Seattle Ordinance 72630. That ordinance levies a business and occupation tax for the privilege of engaging in business activity within the city. Section 3(c) levies a tax upon sales at wholesale with the measure of the tax being the gross proceeds of such sales.