Tom's Tavern, Inc. v. City of Boulder

This is an appeal from a summary judgment in favor of defendants. An action for a declaratory judgment and injunctive relief was brought by Tom’s Tavern, Inc., holder of a hotel-restaurant liquor license. This challenged § 3-4 of the Revised Code of the City of Boulder which imposes an annual occupation tax upon businesses engaging in the sale of alcoholic beverages.

The ordinance in question is similar to those upheld in Post v. Grand Junction, 118 Colo. 434, 195 P.2d 958 (1948), and Springston v. Fort Collins, 184 Colo. 126, 518 P.2d 939 (1974). It provides for an annual $1500 fee for hotel…