City of Sheridan v. City of Englewood

The City of Sheridan sued the City of Englewood to collect admission taxes allegedly due under a Sheridan city ordinance, and sought a declaratory judgment that the admission tax ordinance was valid and enforceable. Englewood’s C.R.C.P. 12(b) motion to dismiss on the ground that Sheridan had no statutory authority to enact an admissions tax was granted by the trial court. Sheridan appealed the dismissal to the court of appeals. We accepted transfer of the case pursuant to section 13-4-110(l)(a), C.R.S. 1973. We affirm the trial court’s judgment.

Sheridan, a statutory city, in 1973 enacted…