GROVES, Justice.
This is an appeal from a summary judgment in favor of defendants. An action for a declaratory judgment and injunctive relief was brought by Tom's Tavern, Inc., holder of a hotel-restaurant liquor license. This challenged § 3-4 of the Revised Code of the City of Boulder which imposes an annual occupation tax upon businesses engaging in the sale of alcoholic beverages.
The ordinance in question is similar to those upheld in Post v. Grand...
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