Investment Hotel Properties, Ltd. v. City of Colorado Springs

Opinion by

Judge SMITH.

In this C.R.C.P. 106(a)(4) proceeding, plaintiff Investment Hotel Properties, Ltd. (Hotel), appeals the trial court’s judgment, affirming the denial of its claim for a sales tax refund. We reverse.

Under Colorado Springs City Code 7-2-313, a sales tax is imposed upon the purchase price paid for tangible personal property. Colorado Springs City Code 7-2-311 further imposes a tax upon the rental of rooms and accommodations.

“The sales or use tax is imposed on the entire price paid or charged on the transaction of furnishing rooms or other accommodations to any person who for…