Kansas City v. Standard Home Improvement Co.

PRITCHARD, Presiding Judge.

The dispute is whether respondent, Standard Home Improvement Co., Inc., is liable for additional occupational license based upon an inclusion in its “gross an*916nual business” of amounts it received from Universal Home Remodeling Co., which amounts Standard had paid on behalf of Universal for supplies and labor expenses. Standard and Universal are owned, controlled and managed by the same shareholders, officers and directors. Each corporation filed separate federal and state income tax returns, and each paid separate personal property taxes in its own name. The two…