City of Cape Girardeau v. Harris Truck & Trailer Sales, Inc.

LAURANCE M. HYDE, Special Commissioner.

Action by the City to collect a gross sales license tax from defendants. Motions of defendants to dismiss were sustained and the city has appealed. We have jurisdiction because construction of the revenue laws of this State is involved. See Petrolene, Inc. v. City of Arnold, 515 S.W.2d 551 (Mo.1974). We affirm.

Section 71.610 requires power of a city to impose a license tax on any business avocation, pursuit or calling to be specifically named as taxable in its charter or conferred by statute. Section 94.110 specifies the businesses upon which a third…