CITY OF CAPE GIRARDEAU v. HARRIS TRUCK & T. SALES, INC.

No. 58685.

521 S.W.2d 425 (1975)

CITY OF CAPE GIRARDEAU, a Municipal Corporation, Appellant, v. HARRIS TRUCK AND TRAILER SALES, INC., and Wiethop Truck Sales, Inc., Respondents.

Supreme Court of Missouri, Division No. 1.

April 14, 1975.


Attorney(s) appearing for the Case

Thomas M. Utterback, City Atty., Cape Girardeau, for appellant.

Joseph J. Russell, Limbaugh, Limbaugh & Russell, Cape Girardeau, Walter S. Drusch, Jr., Spradling, Drusch & Dillard, Cape Girardeau, for respondents.


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...

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