Michigan Court of Appeals July 13, 1995, Docket 164715, 164716 (Apcoa, Inc v. Department of Treasury)

Per Curiam.

Petitioners appeal from a judgment of the Tax Tribunal denying a refund of single business taxes. We affirm.

Petitioner APCOA, Inc., operated parking structures at Detroit Metropolitan Airport for petitioner Wayne County and at other sites for the City of Flint. APCOA had entered into one contract with Wayne County and into various contracts with the City of Flint.