City of Kansas City v. Southwest Tracor Inc.

JOSEPH M. ELLIS, Judge.

The City of Kansas City (“the city”) appeals from the trial court’s judgment dismissing with prejudice its petition for delinquent taxes against Southwest Tra-cor, Inc., and Woolridge Corporation of Missouri, Inc., partners in RSKC Associates (“the corporation”).

The parties submitted the case to the trial court based on the following stipulated facts. The corporation operated a business, the Radisson Suites Hotel, which is subject to the city’s Earnings and Profits Tax (“profits tax”) and Convention and Tourism Tax (“tourism tax”). The profits tax is a one-percent tax…