City & County of Denver v. Duffy Storage & Moving Co.

I concur with the majority opinion in affirming the judgment of the trial court as to the invalidity of Ordinance No. 234 imposing the so-called “earnings tax for general revenue purposes.” I likewise concur with the majority in affirming the judgment of the trial court upholding Ordinance No. 232 which imposes the business and occupational privilege tax.

However, I respectfully dissent from the majority opinion insofar as it upholds the validity of Ordinance Ño. 233 which imposes a so-called “Employee Occupational Privilege Tax” of $2.00 per month. Regardless of *106the name affixed to this tax,…