Opinion by Judge RULAND.
Plaintiffs, Paul Scheibe, Judy Scheibe, and Eagle Economy Lodging, appeal from a summary judgment determining that an occupation tax imposed by defendant Town of Eagle is valid. Defendants Roxie Deane, Rick Dunford, Jean Johnson, Bill Heicher, Paul Gregg, Tom Ehrenberg, and Bruce Hasbrouck appear in their official capacities as mayor and trustees of Eagle. We reverse and remand with directions.
Eagle is a statutory town established...
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