Saddle and Sirloin Club of Kansas City v. Director of Revenue

SUPREME COURT OF MISSOURI en banc SADDLE AND SIRLOIN CLUB ) Opinion issued November 1, 2022 OF KANSAS CITY, ) ) Appellant, ) ) v. ) No. SC99453 ) DIRECTOR OF REVENUE, ) ) Respondent. ) PETITION FOR REVIEW OF A DECISION OF THE ADMINISTRATIVE HEARING COMMISSION The Honorable Philip Prewitt, Commissioner Saddle and Sirloin Club of Kansas City (the "Club") seeks review of the Administrative Hearing Commission's (the "Commission") decision that the Club owes sales tax on monthly membership dues paid by Club members because the dues are fees paid to a place of amusement, entertainment, or…