Municipalities in the state of Washington which impose a business and occupation (“B&O”) tax were handed a big victory on February 19, 2008, when the United States Supreme Court denied certiorari of the Supreme Court of Washington’s ruling in Ford Motor Company v. City of Seattle, et al. 160 Wn.2d 32, 156 P.3d 185 (2007). By refusing to hear the appeal by Ford Motor Company (“Ford”), the U.S. Supreme Court has, again, refused to restrict Washington cities from collecting unapportioned gross receipts tax that some argue is unconstitutional. The denial of certiorari allows assessments against Ford in the amount of $402,000 by the city of Seattle, and $1.3 million by the city of Tacoma.