Colorado Court of Appeals October 12, 2000, No. 99CA1838 (Steamboat Springs Rental & Leasing, Inc. v. City & County of Denver)

*544Opinion by

Judge ROY.

Plaintiff, Steamboat Springs Rental & Leasing, Inc., d/b/a Advantage Rent-A-Car (Steamboat), appeals the trial court's order finding in favor of defendants, the City and County of Denver, Cheryl Cohen, Manager of Revenue, Department of Revenue, City and County of Denver; The Department of Revenue, City and County of Denver; and Frederick C.