City of Sun Valley v. Sun Valley Co.

McDEVITT, Chief Justice.

This ease involves a challenge by the Sinclair Oil Corporation d/b/a Sun Valley Company (Sinclair) to the application of local option sales tax ordinances adopted by the Cities of Sun Valley and Ketchum (the Cities) to the sale of ski lift tickets sold within the Cities. We affirm the district court’s grant of summary judgment in favor of the Cities.

I

BACKGROUND AND FACTS

The essential facts in this case are not in dispute. A more complete statement of the facts in this case is set forth in this Court’s prior decision in City of Sun Valley v. Sun Valley Co., 123 Idaho…