Opinion by Judge TERRY.
In this appeal, we consider the application of a city code provision that imposes a tax on the granting of a license to use tangible personal property. The City of Commerce City (City) appeals the district court's summary judgment for Romantix, Inc. (Romantix). The district court determined that Romantix was entitled to a refund for payments it made under the City's Sales and Use Tax Code (code). We reverse and remand to the district court...
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