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CITY OF SUN VALLEY v. SUN VALLEY CO.

No. 21587.

912 P.2d 106 (1996)

128 Idaho 219

The CITY OF SUN VALLEY, a municipal corporation, Plaintiff-Respondent, v. SUN VALLEY COMPANY, an Idaho corporation, Defendant-Appellant. CITY OF KETCHUM, a municipal corporation, Plaintiff-Respondent, v. SINCLAIR OIL CORPORATION, a Wyoming corporation, dba Sun Valley Company, Defendant-Appellant.

Supreme Court of Idaho.

February 21, 1996.

Attorney(s) appearing for the Case

Elam & Burke, P.A., Boise, for appellant. Peter C.K. Marshall argued.

Kneeland, Korb, Collier, Legg & Haukaas, Ketchum, for respondent City of Sun Valley. Bruce J. Collier argued.

Hawley, Troxell, Ennis & Hawley, Boise, for respondent City of Ketchum. Richard G. Smith argued.

McDEVITT, Chief Justice.

This case involves a challenge by the Sinclair Oil Corporation d/b/a Sun Valley Company (Sinclair) to the application of local option sales tax ordinances adopted by the Cities of Sun Valley and Ketchum (the Cities) to the sale of ski lift tickets sold within the Cities. We affirm the district court's grant of summary judgment in favor of the Cities.

I.

BACKGROUND AND FACTS

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