David Gordon d/b/a Grandma's Office Catering v. The City of Kansas City, Missouri

David Gordon d/b/a Grandma’s Office Catering and Grandma’s Office Catering, LLC d/b/a Grandma’s Office Catering (collectively “Gordon”) appeal the circuit court’s dismissal with prejudice of his peti tion for review of a decision of the City of Kansas City denying a refund of taxes paid. Because the trial court erred in dismissing the petition, we reverse.

Facts 1

Under the statutory authority of section 92.325-340, 2 the City of Kansas City imposes a “convention and tourism tax” (“the tax”), which includes “[a] tax not to exceed two percent of the gross receipts derived from the retail sales…