Deluxe Theatres, Inc. v. City of Englewood

The appellant, Deluxe Theatres, Inc., brought an action in the trial court to have the City of Englewood’s imposition of a three percent admissions tax declared void. Englewood, a home rule city, levied the tax on the price paid for admission to any public place or event. The tax is to be paid by the person paying the admission and collected and remitted to the city by the person who offers the entertainment. The trial court granted a summary judgment in favor of the city. We affirm.

On appeal, the appellant contends that because the admissions tax is not a tax on the transfer of tangible or…