Fey Concert Co. v. City & County of Denver

Opinion by

Judge METZGER.

In this action for judicial review pursuant to C.R.C.P. 106(a)(4), plaintiff, Fey Concert Company (Fey), appeals the district court’s judgment affirming the decision of a hearing officer for the Department of Revenue of the City and County of Denver that upheld a $43,684.41 admissions tax assessment against Fey. We reverse and remand with directions.

Fey produces and promotes concerts. The Denver Zoological Foundation (the Foundation) is an agent of the City and County of Denver and is responsible for operating the Denver Zoological Gardens (the Zoo).

In the summer of…