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CITY OF SHERIDAN v. CITY OF ENGLEWOOD

No. 79SA287.

609 P.2d 108 (1980)

The CITY OF SHERIDAN, Colorado, a Municipal Corporation, Plaintiff-Appellant, v. The CITY OF ENGLEWOOD, a Municipal Corporation, organized and existing under the laws of the State of Colorado; the City Council of the City of Englewood; James L. Taylor, as Mayor and as a member of said City Council; Vern Mann, Mayor Pro Tem.; David B. Clayton, Donald W. Harper, as the remaining members of and constituting the said City Council, Defendants-Appellees.

Supreme Court of Colorado, En Banc.

March 31, 1980.

Attorney(s) appearing for the Case

Hemminger & Whittaker, Gary H. Hemminger, Englewood, for plaintiff-appellant.

Bernard V. Berardini, City Atty., Rick DeWitt, Asst. City Atty., Englewood, for defendants-appellees.

HODGES, Chief Justice.

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...

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