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CINAMERICA THEATRES v. CITY OF BOULDER

No. 01CA0374.

50 P.3d 921 (2002)

CINAMERICA THEATRES, L.P.; Cinema Saver Theatre Corporation; and United Artist Theatre Circuit, Inc., Plaintiffs-Appellants, v. CITY OF BOULDER, a political subdivision of the State of Colorado, and Stephen T. Honey, an individual, solely in his capacity as the City Manager of the City of Boulder, Defendants-Appellees.

Colorado Court of Appeals, Div. V.

May 9, 2002.

Attorney(s) appearing for the Case

Joseph H. Thibodeau, P.C., Joseph H. Thibodeau, Denver, CO; Barry J. London, Sunriver, OR, for Plaintiffs-Appellants.

Joseph N. de Raismes, III, City Attorney, Alan E. Boles, Jr., First Assistant City Attorney, Boulder, CO, for Defendants-Appellees.

Opinion by Judge DAVIDSON.

Plaintiffs, Cinamerica Theatres, L.P., Cinema Saver Theatre Corporation, and United Artist Theatre Circuit, Inc., appeal from the judgment entered in favor of defendants, City of Boulder and Stephen T. Honey as City Manager of the City of Boulder, applying an intermediate scrutiny standard to determine that the Boulder admissions tax, B.R.C. § 3-4-1, et seq. (1981), is not unconstitutional as applied to plaintiffs. We affirm.

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