City of Boulder v. Regents of University of Colorado

501 P.2d 123 (1972)

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City of Boulder v. Regents of University of Colorado

Colorado Supreme Court
501 P.2d 123 (1972)

Facts

The City of Boulder, Colorado (plaintiff) had an ordinance that required an admission tax to be charged to individuals who paid to gain admission into any place or event open to the public. The owner of a venue where an event was to take place was required to collect the tax and remit it to the city. The Regents of the University of Colorado (the regents) (defendant) refused to collect or remit the tax for events taking place on campus. These events included educational functions, such as plays, lectures, art exhibitions, and concerts that were open to the public, as well as sporting events, such as football games. The Colorado Constitution provided that the regents had general supervision over the university and the exclusive control and direction of all funds of, and appropriations to, the university. The city filed a lawsuit against the regents. The trial court ruled in favor of the regents, finding that the tax was valid but that the city could not compel a state institution to collect municipal taxes. The city appealed.

Rule of Law

Issue

Holding and Reasoning (Groves, J.)

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