Cinamerica Theatres, L.P. v. City of Boulder

Opinion by

Judge DAVIDSON.

Plaintiffs, Cinamerica Theatres, L.P., Cinema Saver Theatre Corporation, and United Artist Theatre Circuit, Inc., appeal from the judgment entered in favor of defendants, City of Boulder and Stephen T. Honey as City Manager of the City of Boulder, applying an intermediate scrutiny standard to determine that the Boulder admissions tax, B.R.C. § 3-4-1, et seq. (1981), is not unconstitutional as applied to plaintiffs. We affirm.

Under B.R.C. $ 3-4-2, the City imposes an excise tax of five percent on the "price paid to gain admission to any place or event in the city that…