Appeal from the District Court of the City and County of Denver Honorable Robert S. Hyatt, Judge No.
Steamboat is a car rental company that rents cars subject to a rental agreement.
The rental agreement requires that the customer pay Steamboat based on the term of the rental agreement, the mileage driven, taxes, parking fines, late charges, and other miscellaneous costs. Customers are also responsible for the cost of repairing a damaged vehicle absent a loss damage waiver in the rental agreement. Steamboat collects sales taxes for its operations at Denver International Airport that are remitted to Denver. Steamboat then filed a timely appeal to the district court and subsequently paid the assessment in full, with interest and penalties. The district court action was dismissed without prejudice on the stipulation of the parties.