General Motors Corp. v. City of Kansas City

BRECKENRIDGE, Judge.

General Motors Corporation (GM) appeals from the trial court’s order granting summary judgment in favor of the City of Kansas City (City) on GM’s claims seeking recovery of occupation license taxes which GM alleges were illegally assessed by Kansas City against GM. GM raises five points on appeal arguing that the trial court erred in granting the City summary judgment in that: the City’s occupation license tax, on its face and as applied, violates the Commerce Clause of the U.S. Constitution; the occupation license tax violates Missouri ease law and the uniformity clause…