[U] Burlington Environmental, Inc. v. City of Bremerton

The City of Bremerton appeals the superior courts partial summary judgment ruling that its business and occupation (B & O) utility tax on waste collection is unconstitutional and must be apportioned between income derived from activities within the City and income derived from activities outside the City. The City argues that (1) the municipal tax ordinance does not require apportionment, and (2) there is no constitutional prohibition against taxing income from waste collection activities occurring outside City limits. Holding that, by its own terms, the utility tax applies only to gross income derived from waste collection activities within the City, we affirm on non-constitutional grounds.