Kansas City v. Rosehill Gardens, Inc.

HOLMAN, Judge.

Plaintiff instituted this action in an effort to collect the balance alleged to be due from defendant for occupation license taxes for the years 1966 to 1970 inclusive. The ordinance provides for a tax of $1.00 for each $1,000 of gross receipts for a nursery. The total amount sought was $1,516.61 tax and $379.14 penalties. Upon trial the court found that most of the sales upon which plaintiff contended a tax was due were exempt. The judgment for plaintiff was for $47.96. Plaintiff duly appealed. We have appellate jurisdiction because the case involves “the construction of the…