City of Independence v. Richardson

*657The opinion of the court was delivered by

Dawson, J.:

The defendant was convicted of violating an ordinance of the city of Independence. His offense was that of operating a rooming house without a license. He appeals, raising the question that the city has no statutory authority to impose license taxes on rooming houses.

The license tax imposed on defendant’s business was as follows:

“Hotels, Restaurants and Rooming Houses.

“Section 8a. Each hotel having 25 or more guest rooms, six months, $10.50.

“Sec. 8b. Each hotel having less than 23 guest rooms, six months, $10.50.

“Sec. 8c. Each rooming house…