DONNELLY, Judge.
This action involves the question whether appellant, Mobil-Teria Catering Company, was properly assessed .5% of its gross receipts under either the Public Mass Transportation Tax, § 92.400 et seq., RSMo Supp. 1971, as amended, or the Transportation Sales Tax, § 94.600 et seq., RSMo Supp. 1973. The case originated as a Petition for Reassessment before the Department of Revenue. Upon adverse decision by the Director of Revenue...
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