City & County of Denver v. Fey Concert Co.

This case concerns a protest by the respondent, Fey Concert Company (“Fey”), to an assessment by the Department of Revenue for Denver facilities development admissions tax (“seat tax”) on tickets for a series of concerts that Fey promoted under a joint venture with the Denver Zoological Foundation (“Foundation”), an agent of the City and County of Denver (“Denver”). The court of appeals held that the party selling tickets to the concerts — the joint venture — was an agent of the Foundation, and that the concert series was therefore exempt from the seat tax pursuant to section 53-347 of the…