Town of Eagle v. Scheibe

We granted certiorari to review the published opinion of the court of appeals in Scheibe v. Town of Eagle, 983 P2d 133 (Colo.App.1999). The petitioners, the Town of Eagle, Roxie Deane, Rick Dunford, Jean Johnson, Bill Heicher, Paul Gregg, Tom Ehrenberg, and Bruce Hasbrouck (collectively "Eagle"), argue that the court of appeals erroneously held that the Town of Eagle, Ordinance 9 (1996) ("Eagle Tax" or "Tax"), was not a valid occupation tax pursuant to section 31-15-501(1)(c), 9 C.R.S. (1999). We agree. The judgment of the court of appeals is reversed and the case is remanded for proceedings…