Central City Opera House Ass'n v. City of Central

KELLY, Judge.

Plaintiff, Central City Opera House Association, brought a declaratory judgment action against defendant, City of Central, seeking to nullify a Central City ordinance which levies an excise tax of 4% on “every person who pays to gain admission to any place or event in the city that is open to the public.” Defendant appeals the trial court’s judgment that the ordinance is invalid because the City lacks the power under its charter to enact such an ordinance. We affirm.

“Central City is still operating under a territorial charter granted it in 1864 by the Territorial Legislature.”…