Kansas City v. Graybar Electric Company, Inc.

SEILER, Judge.

Kansas City brought this suit to recover additional occupational license taxes for the years 1962 through 1966. The trial court, sitting without a jury, concluded that the scope of the ordinances under consideration did not levy a tax computed on the basis of gross receipts resulting from the sales in question. The city appealed directly to this court which determined, in Kansas City v. Graybar Electric Co., Inc. (Mo.Sup.) 454 S.W.2d 23, that the issue involved was as to the correctness of the interpretation by the trial court of the coverage of the ordinance, that no…