Wash. Rev. Code » Title 35A · Chapter 35A.82

Wash. Rev. Code § 35A.82.060

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(1) Any code city which imposes a license fee or tax upon the business activity of engaging in the telephone business which is measured by gross receipts or gross income may impose the fee or tax, if it desires, on one hundred percent of the total gross revenue derived from intrastate toll telephone services subject to the fee or tax: PROVIDED, That the city shall not impose the fee or tax on that portion of network telephone service which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll telephone services, or for access to, or charges for, interstate services, or charges for network telephone service that is purchased for the purpose of resale, or charges for mobile telecommunications services provided to customers whose place of primary use is not within the city.
(2) Any city that imposes a license tax or fee under subsection (1) of this section has the authority, rights, and obligations of a taxing jurisdiction as provided in RCW 82.32.490 through 82.32.510.
(3) The definitions in RCW 82.04.065 and 82.16.010 apply to this section.
[ 2007 c 6 s 1014; 2007 c 6 s 1013; 2002 c 67 s 10; 1989 c 103 s 3; 1986 c 70 s 4; 1983 2nd ex.s. c 3 s 38; 1981 c 144 s 11.]

Notes:

Contingent effective date—2007 c 6 ss 1003, 1006, 1014, and 1018: See note following RCW 82.04.065.
Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
Severability—1989 c 103: See note following RCW 35.21.714.
Effective date—1986 c 70 ss 1, 2, 4, 5: See note following RCW 35.21.714.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Intent—Severability—Effective date—1981 c 144: See notes following RCW 82.16.010.
Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 2007–2024 · leading case: Qwest Corp. v. City of Bellevue
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Qwest Corp. v. City of Bellevue (2007) wash · cites it 20× “¶ 15 Former RCW 35A.82.060 (1983) provided, [T]he city shall not impose the fee or tax on that portion of network telephone service .”
Qwest Corp. v. City of Bellevue (2007) wash · cites it 20× “¶15 Former RCW 35A.82.060 (1983) provided, [T]he city shall not impose the fee or tax on that portion of network telephone service .”
Vonage America, Inc. v. City of Seattle (2009) washctapp · cites it 3× “¶19 Bellevue argued that RCW 35A.82.060’s bar on taxes “ ‘ “for access to, or charges for, interstate services” ’ ” was not triggered because an FCC tariff defined the service as interstate.”
Tracfone Wireless, Inc., V. City Of Renton (2024) washctapp · cites it 25× “TracFone argues it was error (1) to consider declarations from two Renton witnesses, (2) to hold TracFone was a “telephone business” under RCW 35A.82.060, and (3) to hold TracFone’s wholesale sales were not subject to the “resale” tax exemption within RCW 35A.”
Vonage America, Inc. v. City of Seattle (2009) washctapp · cites it 3× “¶ 19 Bellevue argued that RCW 35A.82.060's bar on taxes "`"for access to, or charges for, interstate services"'" was not triggered because an FCC tariff defined the service as interstate.”
— Wash. Rev. Code § 35A.82.060(1) — 3 cases
Qwest Corp. v. City of Bellevue (2007) wash “¶ 15 Former RCW 35A.82.060 (1983) provided, [T]he city shall not impose the fee or tax on that portion of network telephone service .”
Qwest Corp. v. City of Bellevue (2007) wash “¶15 Former RCW 35A.82.060 (1983) provided, [T]he city shall not impose the fee or tax on that portion of network telephone service .”
Tracfone Wireless, Inc., V. City Of Renton (2024) washctapp “TracFone argues it was error (1) to consider declarations from two Renton witnesses, (2) to hold TracFone was a “telephone business” under RCW 35A.82.060, and (3) to hold TracFone’s wholesale sales were not subject to the “resale” tax exemption within RCW 35A.”
— Wash. Rev. Code § 35A.82.060(3) — 1 case
Tracfone Wireless, Inc., V. City Of Renton (2024) washctapp “TracFone argues it was error (1) to consider declarations from two Renton witnesses, (2) to hold TracFone was a “telephone business” under RCW 35A.82.060, and (3) to hold TracFone’s wholesale sales were not subject to the “resale” tax exemption within RCW 35A.”
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