City and County of Denver, Colorado; Brendan Hanlon in His Official Capacity as the Chief Financial — Hood, J…

Summary

Justice Hood concurred only in the judgment, agreeing that the online travel companies were vendors required to collect and remit lodging tax on the entire amount paid for lodging. He reasoned that the ordinance was unambiguous when read as a whole and that the companies plainly furnished lodging because customers paid them for rooms or the right to use rooms. Justice Gabriel, joined by Chief Justice Rice and Justice Eid, dissented, concluding that the companies did not furnish rooms or accommodations and therefore were not taxable vendors.