Municipal :  City Ordinance –  License Tax

Where plaintiff sought a declaratory judgment that it was not subject to a city’s gross receipts license tax, the judgment is affirmed because the trial court did not err in finding that the plaintiff owed back taxes and interest as a “home service provider” under the Mobile Telecommunications Act, and the city’s points also failed since the city did not show that the court erred in interpreting the city ordinance.

Judgment is affirmed.

Tracfone Wireless, Inc. v. City of Springfield (MLW No. 71901/Case No. SD34937 – 14 pages) (Missouri Court of Appeals, Southern District, Francis, J.) Appealed from circuit court, Greene County, Cordonnier, J. (John Scott Kingston, St. Louis, and Brandi Lynne Burke, St. Louis, for appellant) (Alexander Worth Davis and Brett William Roubal, Springfield, for respondent).

Read the full text of this opinion. (PDF)