Mountain States Telephone & Telegraph Co. v. City of Colorado Springs

The city of Colorado Springs appeals from a decision of the El Paso County District Court declaring its Ordinance No. 3590 to be unconstitutional. We affirm the trial court’s judgment.

On December 26, 1967, the city of Colorado Springs enacted Ordinance No. 3590, entitled: “An Ordinance Imposing a Utility Occupation Tax on Certain Public Utilities Operating Within the City of Colorado Springs; and to Provide Penalties Thereto.” The tax was assessed at three percent of the “gross revenues received by such public utility from its operations within the City.” As applied to appellee, it was…