Rountree v. City and County of Denver

Eight residents of the City and County of Denver, all employees of the United States Postal Service [Postal Service], brought an action in Denver District Court, praying for an injunction to restrain the City and County of Denver from levying and collecting from them its Employee Occupational Privilege Tax, pursuant to Article 166C of the Denver Revised Municipal Code. This tax is commonly referred to as Denver’s “head tax,” but it is not, in fact, a per capita tax as its popular name implies. Rather, it is an employment or occupation tax by which Denver imposes a $2 per month tax on every…