Oakland Park Inn v. Director of Revenue

JOHN R. O’MALLEY, Special Judge.

Appellant, Oakland Park Inn (Oakland), appeals an adverse ruling of the Administrative Hearing Commission, upholding the assessment by the Director of Revenue of $6,564.02 in uncollected sales tax on amounts paid as gratuities under the banquet contracts between appellant and its customers. We affirm the assessment of the tax.

This Court has exclusive appellate jurisdiction in the construction of Missouri revenue laws. Mo. Const, art. V, § 3. The Court reviews decisions of the Administrative Hearing Commission that interpret revenue law de novo. Jackson…