Court of Appeals of Washington August 10, 2015, No. 71932-7-I (Wedbush Securities, Inc. v. City of Seattle)

*362¶1

Trickey, J.

Business and occupation (B&O) taxes may be assessed for the privilege of doing business in a city. Under RCW 35.102.130, an employer is required to pay taxes on both payroll and service income. When that service income is derived from customer contacts by telephone and the Internet, the entire amount is subject to the B&O tax.