LITTLE AMERICA HOTEL v. SALT LAKE CITY

Nos. 870259, 870286.

785 P.2d 1106 (1989)

LITTLE AMERICA HOTEL CORPORATION, a Utah corporation, and Utah Hotel Company, a Utah corporation, et al., Plaintiffs and Appellants, v. SALT LAKE CITY, a municipal corporation of the State of Utah, Defendant and Appellee.

Supreme Court of Utah.

December 28, 1989.


Attorney(s) appearing for the Case

Lon Rodney Kump, David J. Bird, Salt Lake City, for plaintiffs and appellants.

Roger F. Cutler, Kent W. Winterholler, James M. Elegante, Dorothy C. Pleshe, Robert Gordon, Paul H. Proctor, Salt Lake City, for defendant and appellee.


HOWE, Associate Chief Justice:

Little America Hotel Corporation and Utah Hotel Company appeal from a summary judgment entered against a coalition of innkeepers, upholding defendant Salt Lake City's "Innkeeper License Tax" ordinance.

In 1982, Salt Lake City enacted the ordinance imposing a license tax on innkeepers in the amount of one percent of the gross revenue derived from rental of rooms for less than 30 days.1 A coalition...

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