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AM. MULTI-CINEMA v. CITY OF WESTMINSTER

No. 94CA0297.

910 P.2d 64 (1995)

AMERICAN MULTI-CINEMA, INC., Plaintiff-Appellant, v. CITY OF WESTMINSTER and Susann S. Stubbs, as Finance Director for the City of Westminster, Defendant-Appellee.

Colorado Court of Appeals, Div. II.

Rehearing Denied August 10, 1995.

Certiorari Denied February 12, 1996.

Attorney(s) appearing for the Case

Holland & Hart, Alan Poe, Denver, for plaintiff-appellant.

Martin R. McCullough, City Atty., Westminster, for defendant-appellee.

Opinion by Judge CRISWELL.

In these proceedings to review an administrative decision by the Finance Director of the City of Westminster, the district court affirmed the Director's determination that plaintiff, American Multi-Cinema, Inc., was liable for the payment of a local use tax to Westminster. That ruling was based on plaintiff's use of motion picture films for display to the public for profit. We agree with the district court that such administrative decision...

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