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APOLLO STEREO MUSIC v. CITY OF AURORA

No. 93SA206.

871 P.2d 1206 (1994)

APOLLO STEREO MUSIC COMPANY, INC. and Skyline Vending Co., Plaintiffs-Appellees, v. The CITY OF AURORA, Colorado, and John Gross, Defendants-Appellants.

Supreme Court of Colorado, En Banc.

April 4, 1994.

Attorney(s) appearing for the Case

Bruce G. McLellan, Lakewood, for plaintiffs-appellees.

Office of the City Atty., Charles H. Richardson, Peter Ruben Morales, Stacie Glass Evans, Aurora, for defendants-appellants.

Geoffrey T. Wilson, Gen. Counsel, Denver, for amicus curiae Colorado Mun. League.

Justice LOHR delivered the Opinion of the Court.

In a declaratory judgment action, the Adams County District Court ruled that the Aurora Retail Sales and Use Tax Ordinance imposed an income tax upon Apollo Stereo Music Company, Inc. and Skyline Vending Co. in violation of Article X, section 17, of the Colorado Constitution. We hold that as applied to these parties, the tax operates as a constitutionally permissible sales tax and not as an income tax. Accordingly,...

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