Little America Hotel Corp. v. Salt Lake City

HOWE, Associate Chief Justice:

Little America Hotel Corporation and Utah Hotel Company appeal from a summary judgment entered against a coalition of innkeepers, upholding defendant Salt Lake City’s “Innkeeper License Tax” ordinance.

In 1982, Salt Lake City enacted the ordinance imposing a license tax on innkeepers in the amount of one percent of the gross revenue derived from rental of rooms for less than 30 days. 1 A coalition of innkeepers filed suit below challenging the imposi tion of the tax. The district court granted the City’s motion for summary judgment in part, dismissing all of…