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State Courts -
Colorado - May 9, 2002
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Cinamerica Theatres, L.P. v. City of Boulder, Court of Appeals No. 01CA0374,
COURT OF APPEALS OF COLORADO, DIVISION FIVE, May 9, 2002, Decided
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Overview: City admissions tax was not unconstitutional as applied to movie theatres, and applicable standard was intermediate scrutiny test, as tax was imposed on diverse group of activities, and did not suppress expression of particular ideas.
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