Suzy's Bar & Grill, Inc. v. Kansas City
Supreme Court of Missouri
1Opinion of the Court
BARDGETT, Judge.
Appellant Kansas City (city) appeals from a judgment of the circuit court which invalidated ordinance numbers 42074, 43630, and 43864 which imposed a “License or Occupation” tax on the grounds that (1) the tax was a sales tax and had not been submitted to a vote of the people as required by sec. 94.510, RSMo 1969, and (2) the tax was imposed in violation of the uniformity provisions of art. 10, sec. 3, Mo.Const. The appeal was filed prior to January 2, 1979. This court has jurisdiction. Art. 5, sec. 3, Mo.Const., as amended 1970.
Because this court finds the tax to be a sales…
2Cases cited10 opinions
- State Ex Rel. City of West Plains v. Public Service CommissionSupreme Court of Missouri · 1958
- State v. Parker Distilling Co.Supreme Court of Missouri · 1911
- State Tax Commission v. Quebedeaux ChevroletArizona Supreme Court · 1951
- Farm and Home Savings Ass'n v. SpradlingSupreme Court of Missouri · 1976
- State ex rel. Hotel Continental v. BurtonSupreme Court of Missouri · 1960
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3Cited by5 opinions
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- Parkway Motors, Inc. v. ThompsonSupreme Court of Missouri · 1992
- Anderson v. City of JoplinSupreme Court of Missouri · 1983
- Miller v. City of SpringfieldMissouri Court of Appeals · 1988
- City of Aurora, Missouri, Respondents/Cross-Appellants v. Spectra Communications Group, LLC, d/b/a CenturyLink, Appellants/Cross-Respondents.Supreme Court of Missouri · 2019