v. Nat'l Fed'n of Indep. Bus

Summary

The court held that the stipulated record did not establish that post-TABOR adjustments to the Department of State's business and licensing charges constituted a new tax, tax-rate increase, or tax-policy change directly causing a net revenue gain. Because NFIB failed to identify evidence creating a genuine dispute of material fact, summary judgment for the State was proper, and the court declined to decide whether the charges were taxes subject to TABOR. The court reversed the court of appeals and remanded for reinstatement of the trial court's judgment.