City & County of Denver v. Fey Concert Co.

I respectfully dissent. The Denver Revised Municipal Code levies a seat tax on anyone who sells tickets to an event held at a city-owned facility, see D.R.M.C. § 53-342, but exempts “all sales to or by the city or any department thereof.” D.R.M.C. § 53-347(3). I conclude that Fey Concert Company (Fey) acted as the Zoo’s agent in promoting the Zoofest concert series. In carrying out its duties, Fey at all times acted on behalf of the Zoo, for the Zoo’s benefit, and subject to the Zoo’s ultimate control. Accordingly, for purposes of assessing the seat tax, Fey falls within the exemption…