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[Download] "Ski Acres Inc. V. Kittitas County" by Supreme Court of Washington # Book PDF Kindle ePub Free

Ski Acres Inc. V. Kittitas County

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eBook details

  • Title: Ski Acres Inc. V. Kittitas County
  • Author : Supreme Court of Washington
  • Release Date : January 16, 1992
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 61 KB

Description

Kittitas County attempted to tax ski lift fees as "admission charges" pursuant to RCW 36.38.010. Ski Acres, Inc., challenged the County's authority to impose this tax because Ski Acres does not charge an admission fee for entry onto its land. The trial court granted summary judgment in Ski Acres' favor. We affirm the trial court. We hold that RCW 36.38.010 authorizes counties to tax recreational equipment rentals only where such rentals are necessary for the enjoyment of a privilege for which a general admission fee is charged. Because the respondent does not charge a general admission fee for entry onto its lands, the County lacks authority to enforce its ordinance against the respondent.


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