City of Boulder v. Regents of the University of Colorado

This action against the Regents involves an ordinance of the City of Boulder which provides for an admissions tax upon charges made to attend public events. Boulder sought a declaratory judgment and asked for judgment for past taxes. The trial court held the ordinance to be valid but, as applied to events held under the auspices of the University of Colorado, the defendant Regents of the University could not be compelled to collect the tax. We affirm in part and reverse in part as to the validity of the ordinance, and affirm the ruling that the Regents cannot be compelled to collect the tax.…