Court of Appeals of Washington July 6, 2009, No. 63234-5-I (Vonage America, Inc. v. City of Seattle)

Lau, J.

¶1 In this appeal, Vonage America, Inc., disputes the city of Seattle’s (City) telephone utility tax assessment of $131,435.55. The City based the assessment on the estimate of Vonage’s revenue from its provision of intrastate “Voice over Internet Protocol” (VoIP) service. Vonage contends the assessment is erroneous because (1) it is not authorized under RCW 35.21.