Romantix, Inc. v. City of Commerce City

Opinion by

Judge TERRY.

In this appeal, we consider the application of a city code provision that imposes a tax on the granting of a license to use tangible personal property. The City of Commerce City (City) appeals the district court's summary judgment for Romantix, Inc. (Roman-tix). The district court determined that Ro-mantix was entitled to a refund for payments it made under the City's Sales and Use Tax Code (code). We reverse and remand to the district court with directions to grant the City's cross-motion for summary judgment.

I. Background

The parties stipulated to the following facts.…