MetroPCS California, LLC v. City of Lakewood.

2025 CO 53. No. 24SA178. Colorado Taxpayer’s Bill of Rights—Business and Occupation Tax.

September 8, 2025

In this direct appeal, the supreme court considered whether two municipal ordinances—City of Lakewood, Colo., Ordinance 0-96-43, § 1 (1996), and City of Lakewood, Colo., Ordinance 0-2015-3, § 13 (2015)—imposed “new taxes” for purposes of Colorado’s Taxpayer’s Bill of Rights, Colo. Const. art. X, § 20 (TABOR), such that the City of Lakewood was required to obtain voter approval before enacting those ordinances.

The court concluded that both ordinances imposed new taxes within the meaning of TABOR. Accordingly, TABOR required Lakewood to obtain voter approval before enacting them. Because Lakewood did not do so, both ordinances violated TABOR.

The court therefore affirmed the district court’s judgment.