Missouri Court of Appeals July 31, 1998, No. 73197 (Union Electric Co. v. Mexico Plastic Co.)

ROBERT E. CRIST, Senior Judge.

Union Electric (UE) filed suit against Mexico Plastic Co. (Mexico Plastic) to recover the value of business license taxes it paid to the City of Mexico (City) pursuant to city ordinance. UE pays the tax on its gross electric revenue unless certain exemptions apply.