Opinion by Chief Judge DAVIDSON.
In this use tax assessment case, plaintiff, Cinemark USA, Inc., appeals from the district court judgment determining that its use of motion picture film reels for display to the public for profit was subject to a use tax imposed by defendants, the City of Fort Collins and Chuck Seest, as Financial Officer for the City (collectively, the City). We affirm.
I. Background and Standard of Review
The parties stipulated...
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