DAVID ARTIllJR OLIVER*

BETTY K. WILSON
MARIAM DECKER, R.N.
BRUCE FARMER
ROBERT J. BUCKLEY**
OLIVER WALKER WILSONLLC
ATTORNEYS AT LAW
FLAT BRANCH CENTER
401 LOCUST STREET - SUITE 406
PO BOX 977
COLUMBIA MO 65205-0977
(573) 443-3134
(573) 442-6323 - FAX
E-mail: Www.oww[aw.com
March 25, 2009
JULIA S. GRUS
ROLAND P. WALKER
1934-2005
*OfCounsel
**Also admitted in Kansas
FIl.ED
MAR 25 2011
Robin E. Baucom
Administrative Hearing Commission
Truman State Office Building, Room 640
301 West High Street
P.O. Box 1557
Jefferson City, MO 65102
RE: Worlds of Fun/ Oceans of Fun v. Director of Revenue
Case No. 08-1935RS
Dear Ms. Baucom:
ADMINISTRATIVE HEARING
COMMISSION
Enclosed please find Petitioner's Motion for Summary Decision for filing
in the above referenced case.
Thank you for your assistance. Please call should you have any
questions.
[:lL
Bruce Farmer
BF/mj
Enclosure
cc: Christopher Fehr
Case No. 08-1935 RS
ADMINISTRATIVE HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, )
)
Petitioner, )
)
v. )
)
DIRECTOR OF REVENUE, )
STATE OF MISSOURI, )
)
Respondent. )
MAR 2Ii 2011
ADMINISTRATIVE HEN'INIr'
COMMISSION ." c7
PETITIONER'S MOTION FOR SUMMARY DECISION, PROPOSED FINDINGS
OF FACT, CONCLUSIONS OF LAWAND BRIEF
Petitioner, through counsel and pursuant to 1 CSR 15-3.446, moves the
Commission to enter summary decision for Petitioner and against Respondent (the
"Director") in the above case. In support of its motion, Petitioner states as follows:
INTRODUCTION
During the tax period at issue in this case, Petitioner rented cottages and cabins to
guests. Petitioner's cottages and cabins contained various items of tangible personal
property, including furniture, appliances and linens that are included for the use of guests
as part of the taxable rental transaction. The issue before the Commission is whether the
various items of tangible personal property qualify for an exemption of state use tax
under Section 144.615, RSMo.
A second issue involved in this case is whether the purchase of equipment (corn
roaster) was exempt under section 144.030.2. Petitioner withdraws its claim for refund
on this issue.
The undisputed facts of this case are set forth in the pleadings, affidavits and
Petitioner's Response to Respondent's Interrogatories, copies of which are attached. As
explained below, there are no material issues of fact in this case and Petitioner is entitled
to a refund of the tax paid as a matter oflaw.
PROPOSED FINDINGS OF UNDISPUTED FACTS
PARTIES
1. Petitioner is owned and operated by Cedar Fair, LP, with its headquarters
at One Cedar Point Dr., Sandusky, Ohio. Petitioner Worlds of Fun/Oceans of Fun is
located at 4545 Worlds of Fun Avenue, Kansas City, Missouri. Complaint.
2. Respondent is the duly appointed Director of Revenue of the state of
Missouri. Respondent's Answer.
THE REFUND CLAIM
3. During the period of January 1, 2005 through December 31, 2005,
Petitioner operated an amusement park. Petitioner also operated Worlds of Fun Village,
which consists of cabins and cottages rented to guests on a nightly basis. Exhibit 1, pages
2-4.
4. Petitioner's cabins and cottages contain various items of tangible personal
property such as furniture, appliances and linens that are provided for the use of the guest
as part of the taxable rental transaction. Complaint.
5. The customer rents not only the cabin or cottage but also the amenities
that are part of the rental agreement. Exhibit 2 (Affidavit of Frank Wilburn) and
brochure attached thereto.
2
6. The customer's rental of the cabins or cottages includes the right to have
and use the items of tangible personal property (furniture, appliances and linens). If the
items are missing, the customer has the right to request the missing items or demand to be
moved to another unit. Exhibit 2.
7. Petitioner erroneously remitted use tax in the amount of $19,049.50 on
purchases of benches, beds, mattresses, mirrors, blinds, drapes, tables, chairs, linens,
towels, televisions, microwaves, refrigerators and umbrellas totaling $254,842.82.
Complaint.
8. From May 2005 through December 2009, Petitioner remitted taxes
totaling $187,909.49 on sales of $2,517.605.00 involving the rental of cabins and
cottages. Exhibit 3 (Affidavit of Chip Hodges).
PROPOSED CONCLUSIONS OF LAW
1. Petitioner purchases tangible personal property for resale and use by
customers in the rental of its cabins and cottages. The purchase of tangible personal
property that is resold is exempt from taxation under Section 144.615(6). Petitioner is
entitled to a refund of the use tax paid in error.
PETITIONER'S BRIEF
The undisputed facts of this case establish as a matter of law that Petitioner is
entitled to a refund of the use tax paid in connection with the purchase of property rented
to its customers in the rental of cabins and cottages. Missouri statutes provide for an
exemption for tangible personal property that is to be resold in the regular course of
business. The transaction at issue qualifies for a resale because there is consideration
3
paid by Petitioner's customers and a transfer of the right to control and use the tangible
personal property.
Missouri law provides an exclusion and an exemption for tangible personal
property that is to be resold. Section 144.615 provides the following exemption:
(6) Tangible personal property held by processors, retailers, importers,
manufacturers, wholesalers, or jobbers solely for resale in the regular course of business.
For purposes of the use tax, Section 144.605 (7) defines a "sale" as:
any transfer, barter or exchange of the title or ownership of tangible personal
property, or the right to use, store or consume the same, for a consideration paid or to be
paid, and any transaction whether called leases, rentals, bailments, loans, conditional
sales or otherwise, and notwithstanding that the title or possession of the property or both
is retained for security.
To determine whether there is a resale under the resale exemption of Section
144.615 (6), three elements must be met; (1) a transfer, barter, or exchange; (2) of the
title or ownership of tangible personal property, or the right to use, store or consume the
same; (3) for consideration paid or to be paid. Aladdin's Castle, Inc. v. Director of
Revenue, 916 S.W.2d 196,198 (Mo. banc 1996). See also Kansas City Power & Light v.
Director of Revenue, 83 S.W.3d 548 (Mo. banc 2002). (exemption allowed for sales of
electricity used to heat, cool and provide power in hotel rooms and other customer space).
In Ronnoco Coffee Co. v. Director of Revenue, 185 S.W.3d 676 (Mo. banc 2006),
the court reviewed transactions where tangible personal property was loaned to customers
in connection with a sale of other tangible personal property. Relying on the three
elements set forth above, the court held that the exemption under Section 144.615 (6) was
proper as there was a resale of the coffee equipment pursuant to a loan agreement. The
court relied on previous cases that applied the resale exemption in the context of the loan
4
or rental of an item to a customer, rather than an outright transfer of title or ownership.
185 S.W.3d at 680, citing Weather Guard, Inc. v. Director of Revenue, 746 S.W.2d 657
(Mo. App. 1988); Brambles Industries v. Director of Revenue, 981 S.W.2d 568 (Mo.
banc 1998).
The exemption is applicable even though there is not a separate charge for the use
of the tangible personal property. The Missouri Supreme Court has repeatedly held that
where a business does not charge separately for goods transferred to a customer but,
rather, factors the cost of the goods into the price of all items, such goods are exempt
from the use tax. Thus, prizes at an arcade were exempt from use tax because the cost of
prizes was included in the price charged for tokens. Aladdin's Castle, 916 S.W.2d at 197.
Packing material was exempt from use tax where it was purchased solely for resale,
despite the fact that the marketer received some incidental benefit from the packing
material. House of Lloyd v. Director of Revenue, 884 S.W.2d 271,275 (Mo. banc 1994).
Dry ice used to preserve pork in shipments to customers was exempt from use tax as it
was resold and the value of the dry ice was factored directly or indirectly into the total
consideration paid for the pork. Sipco, Inc. v. Director of Revenue, 875 S.W.2d 539,542
(Mo. banc 1994). Grocery store bags were resold to its customers because the cost of
bags were factored into the cost of groceries. King v. National Supermarkets, Inc. 653
S.W. 2d 220, 222 (Mo. banc 1983).
Petitioner's customers' right to control and use the tangible personal property is
similar, if not identical, to the exemption allowed in Kansas City Power & Light. There,
the court ruled that an exemption was proper for sales of electricity used to heat, cool and
provide power in hotel rooms and other customer space. 83 S.W.3d 552-53. The court
5
emphasized that the hotel transferred the right to use or consume electricity in its
occupied customer space and the customer had control over its use. Id. There was not a
separate charge for electricity on the customer's hotel bill. Similarly, Petitioner transfers
the right to use the tangible personal property in its occupied customer space - cabins or
cottages. Petitioner's customers control the use of the tangible personal property while
occupying the cabin or cottage.
The recent case of Brinker Missouri Inc. v. Director of Revenue, 319 S. W.3d 433
(Mo. banc 2010) is distinguishable. There, the court held that a restaurant does not sell
the customer the furniture on which the customer sits or the tableware the customer uses
to eat. However, the court emphasized that "[w]hile Brinker customers do acquire
temporary use in the sense that the reusable items are used as a mechanism to facilitate
delivery of their food and drink, this degree of control is de minimus and does not rise to
the level of an actual transfer of a right to use." 319 S.W.3d 439. In Petitioner's case,
however, the customers' degree of control is more than de minimus. The customers are
provided tangible personal property for which they control the use during their entire stay
in the cabins or cottages. The customer's control and use of the tangible personal
property is significantly more than the brieftime needed to eat a meal in a restaurant.
When Petitioner's customers rent cabins and cottages, the rental includes the
tangible personal property. The control and use of this property is transferred to the
guest. The tangible personal property includes benches, beds, mattresses, mirrors, blinds,
draperies, table, chairs, linens, towels, televisions, microwaves, refrigerators and
umbrellas. The guests use this property with the rental of a cabin or cottage and cannot
use this property without entering into a rental agreement for a cabin or cottage. The
6
customer has the right to use this property and, if there are missing items, can request the
items be provided or demand to be moved to a different cabin or cottage.
CONCLUSION
The Director's decision denying Petitioner's claim for refund of use tax paid is
erroneous. Petitioner respectfully requests that this Commission grant this motion for
summary decision and order the Director to pay the refund as claimed, plus applicable
interest.
By:
J 2 ~ ~ ~
BRUCE FARMER Mo. Bar 31407
Oliver Walker Wilson, LLC
Post Office Box 977
Columbia, MO 65205-0977
(573) 443-3134
(573) 442-6323 fax
Attorney for Petitioner
PROOF OF SERVICE
The undersigned certifies that acopy ofthe foregoing instrument was served upon the following by fax and by enclosing the same in
an envelope with postage fully prepaid and by depositing said envelope in aU.S. Post Office mailbox in Columbia, Missouri on the
-.lL day of March 2011.
Christopher Fehr
Missouri Department of Revenue
Legal Services Division
P.O.80x475
Jefferson City, MO 65105-0475
7
BEFORE THE
ADMINISTRATIVE HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, )
)
Petitioner, )
)
v. )
)
DIRECTOR OF REVENUE, )
STATE OF MISSOURl, )
)
Respondent. )
Case No. 08-1935RS
PETITIONER'S RESPONSE TO
RESPONDENT'S FIRST INTERROGATORIES
Petitioner, through counsel, answers Tespondent's interrogatories as follows:
QUESTIONS
1. Please identify each person providing answers to these interrogatories and
identifY which interrogatories the person provided information.
Answer:
Chip Hodges
Cedar Fair, L.P.
4545 Worlds of Fun Avenue
Kansas City, Missouri 64161
(816) 454-4545
Randy Hilger
Ryan, Inc.
1 North Brentwood Blvd.
Suite 530
St. Louis, Missouri 63105
(314) 721-1300
Matthew Ochterbeck
Ryan, lnc.
1 North Brentwood Blvd.
Suite 530
St. Louis, Missouri 63105
(314) 721-1300
Doris Wolford
Ryan, Inc.
1 North Brentwood Blvd.
Suite 530
S1. Louis, Missouri 63105
(314) 721-1300
2. Please briefly describe your business activities and the product(s) resulting
from your business.
Answer:
Petitioner operates Worlds of Fun amusement park. The amusement park provides
amusement, entertainment and recreational services subj ect to Missouri sales tax under
Sec. 144.020.1.(2) RSMo, and makes sales and leases of tangible personal property
subject to Missouri sales tax under Sec. 144.020.1. RSMo.
3. Attached to these interrogatories is Exhibit A consisting of four (4) pages
entitled "Cedar Fair, LP, Worlds of Fun/Oceans of Fun, Missouri Refund Claim Credit
Schedule 0501-0512" that was included with your refund claim. For each business
location for which you purchased the invoice items listed on Exhibit A, please state:
a. The name of the business at each location.
b. The address of the location.
c. The date the location opened.
d. Whether you own and operate the location.
e. Whether you make all purchases of equipment for the
location.
Answer:
a. Worlds of Fun Amusement Park
b. 4545 Worlds of Fun Avenue
Kansas City, Missouri 64161
(816) 454-4545
c. May 26,1973
d. Yes
e. Yes
a. Oceans of Fun Water Park
b. 8200 N.E. Parvin Road
Kansas City, Missouri 64161
(816) 454-4545
c. May 31,1982
d. Yes
e. Yes
a. Worlds ofFun Village RV Park and Cabins
b. 8000 N.B. Parvin Road
Kansas City, Missouri 64161
(816) 453-7280
c. May 27,2005
d. Yes
e. Yes
4. Are each of the locations listed in your answer to Illterrogatory No.3
considered a hotel, motel, inn, tourist cabin, tourist camp or other place ill which rooms,
meals or drinks are regularly served to the public? If your answer is negative, please
identify each locatio11 that is not a hotel, motel, inn, tourist cabin, tourist camp or other
place regularly serving rooms, meals, and drinks to the public and briefly describe the
business performed by each such location.
Answer:
Worlds of Fun and Oceans of Fun are not considered a hotel, motel, inn, tourist cabin,
tourist camp or other place in which rooms are regularly served to the public. Both
locations are considered amusement parks. Petitioner does operate restaurants, snack
bars and food and drink concession stands within Worlds of Fun and Oceans of Fun.
Parts of Worlds of Fun Village are considered a tourist cabin or tourist camp.
Specifically, there are 42 cabins and cottages (hereafter refelTed to as "cabins") which
Petitioner rents to guests on a nightly basis. The Village also has 82 RV pads that it rents
to guests dliving recreational vehicles. Worlds of Fun Village does not serve meals or
dlinks to guests, but does make available for sale limited grocery items at the Village
office.
5. Is each invoice item in Exhibit A currently at the same business location
for which that item was originally purchased? If your answer is negative, for each item
not at the original location, please identify:
a. Each invoice item that is not cunently at the original location.
b. The original location of the invoice item.
c. The current location of the invoice item.
d. The reason for changing locations.
Answer:
Yes, unless the items have been damaged or lost.
6. Please identify each of the invoice items listed in Exhibit A that are used
in the cabins or cottages.
Answer:
See "Exhibit B", cohmll1 headed "#6 Used Inside Cabins/Cottages".
7. Please identify each of the invoice items listed in Exhibit A that are used
in common areas (e.g., the pool area; public showers) and not in the cabins or cottages.
Answer:
See "Exhibit B", column headed "#7 Common Areas Where Used".
8. May guests purchase any of the invoice items listed in Exhibit A for use
off your business location or premises? If your answer is affiTI11ative, please identify:
a. The location from which you sell the invoice items.
b. When you began making sales of the invoice items.
c. The invoice items listed in Exhibit A that you sell.
d. The annual sales amount for each invoice item listed in Exhibit
A that you sold in calendar year 2005.
Answer:
No
9. Please identify each of the invoice items listed in Exhibit A that are items
of a nonreusable nature.
Answer:
None ofthe items are of a nonresuable nature.
IO. For each of the invoice items listed in Exhibit A that is reusable, please
state:
a. A description of the item.
b. The purpose for which the item is used.
c. Whether the item is depreciated for federal income tax
purposes.
d. The estimated life span for the item.
e. The estimated number of uses of the item during its life
span.
Answer:
a. See "Exhibit B", colunU1 headed "#1 Oa Invoice Items".
b. See "Exhibit B", colUlml headed "#lOb Description of Use".
c. See "Exhibit B", column headed "#IOc Depreciated". The symbol ",/"
indicates the items were depreciated for federal income tax purposes.
d. See "Exhibit B", column headed "#1 Od Depreciated Life". The number in this
colunu1 indicates the depreciable life (years) for federal income tax purposes.
e. See "Exhibit B", column headed "#lOe Estimated Uses (Days)". The number
in this colUlID1 (estimated number of uses) is the number of days the Village is
open (or Oceans of Fun is open as appropriate), times the estimated life span
111 years.
11. Please identifY each item of machinery or equipment listed in Exhibit A
for which you seek a refund of tax pursuant to section 144.030.2(5), RSMo. For each
item of machinery or equipment identified, please state:
a. The date of purchase.
b. The purchase price.
c. The amount of tax refund requested.
d. The seller's name and address.
e. The product that is being manufactured, mined, fabricated,
or produced.
. If you claim the product is being manufactured.
g. If you claim the product is being mined.
h. If you claim the product is being fabricated.
J. If you claim the product is being produced.
J. If the machinery or equipment was purchased to establish a
new plant.
Answer:
a. June 21, 2005
b. $6,900.00
c. $515.78
d. Holstein Manufacturing
5368 II Olll Street
Holstein, Iowa 51025-8131
(712) 368-4342
e. Roasted ears of sweet corn
f. Yes
g. No
h. Yes
J. Yes
J. No. There was no roasted sweet com cooking machine or sales of roasted
sweet corn in the Scandinavian section of Worlds of Fun prior to the purchase
of this machine.
12. Do you only sell the products identified in Interrogatory 11 within the
premises of Worlds of Fun or Oceans of Fun? If your answer is negative, for each sale
made outside the premises of Worlds of Fun or Oceans of Fun, please state:
a. Each location where you sell the products.
b. Whether your sales are made at retail.
c. Whether your sales are made at wholesale.
Answer:
Yes
13. Please identify the name and address of the person or persons who
prepared Exhibit A on your behalf.
Answer:
Matthew Ochterbeck
Manager
Ryan, Inc.
1 North Brentwood Blvd.
Suite 530
St. Louis, Missouri 63105
(314) 721-1300
14. Please identify each person that has direct Imowledge of facts regarding
the purchase and use of the invoice items listed in Exhibit A.
Answer:
Chip Hodges
Director of Finance
Cedar Fair, L.P.
4545 Worlds of Fun Avenue
Kansas City, Missouri 64161
(816) 454-4545
15. Please identify the name, address, and general area of expertise of any
expert witness you intend to call as a witness in this matter.
Answer:
None at this time.
ADMINISTRATIVE HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN,
Petitioner,
v.
DIRECTOR OF REVENUE,
STATE OF MISSOURI,
Respondent.
)
)
)
)
)
)
)
)
)
)
Case No. 08-1935RS
VERIFICATION
STATE OF MISSOURI )
(, I ) ss
COUNTY OF )
The undersigned, being first duly sworn upon his oath, states he is the person
answering the foregoing Interrogatories, and that he has read the answers thereto and
that they are true and correct to the best of his knowledge and belief.

Print Name:
Subscribed and sworn to before me, the undersigned, a Notary Public in and for
the county and state aforesaid, on this.J..W>- day of aflhl'Q 2009.
qmMOOom
Not Public
My Commission Expires:
4L..lJ"'r\Q 30\d Q \ CJ
CYNTHlAJ.
Nolaty PublleoNololy leal
_ of MiDoUII, ClaY CounIy
CommlIIIan. 1*3212.
My CommIoIloI. 30. 2010
By:
BRUCE FARMER Mo. Bar 31407
Oliver Walker Wilson, LLC
Post Office Box 977
Columbia, MO 65205-0977
(573) 443-3134
(573) 442-6323 fax
Attorney for Petitioner
Exhibit A
Missouri ID Number: 16563778
Case No. 08-1935 RS
Clldlll' falr.1P
W"'kI. of flJll!lJoo:lna of fm
M'''lnRorutnI 00n ll"aIlf
Qmrtol' VllIlllOl' 11JY(jC\l # m(jll9 noms AllCOOI11 Coolllllllmllo9rlrlJ1lllm ftmmmt IJno 111X l)Jo nof1ll1l BlISIl nofllllllTlIX
,
Summary ror'QuartGr' ... 10 20M (.:! d9hdl tlitl:o..-ds)
MILL DISTR1BUTORS, 00106824 frames, trash cans, tUsh
INO cloths, dish lowels, bath
t6wels
MILL DISTRIBUTORS, 00107014 blankels
INC
M1LL DISTRIBUTORS, 00107015 battl tOWEls
. ., ..
38.67
85.49
207.21 2,772.00
517.37
1,143.66
38.67
85.49
331.37 4,433.03 331.37
-
35.88 480.00 35.88
.. --- .....
76.68 1,025.88 76.88
......
28.91 359.94 28.91
318.05 4,254.79 318.05
97.17 1,299.90 97.17
........
191.39 2,660.44 191.39
117.17 1,567.50 117.17
.. -_ ........... _-_ ...
123.43 1,651.20 123.43
28.oil 375.36 2M6
207.21
359.94
:376.36

1,651.20
1
2,560.44
1,299.90
4,;154.79
1,025.88

4J33.03
2,f72.00
1,j43.66
--.-- ----- --(_.
Resale - Consumer
Use Items
-- .. _ ,
Resale - Consumer

Rasale - Consumer

Resale M Consurner
.. .... ,..... ,...
CabinlColtElge .supplies M Consumer
(housekeeping) Use Items
OOF Table VmbrellM
Village Pool
V1llage Pool
supplles - Consumer

Cabin/Coltage sutJpliM RMaie - Consumer
Use llems
CabIn/Cottage supplies Re.o;ale - Consumer
Use Items
.......... '" _- -_""_ " .
CablnrColtage supptles Resale - Consumer
, ._.' '... ... __ ._. _..
CablnfCoUage .supplies. Resale - Consumer
., .". __ ' .
CablnlColtage supplies Resale - Consumer
.... ......
supplies
...... , .. . ,
CabIn/Cottage supplies Resale - Consumer
, .,
fitted bedsacks
beposit for MaUresses, tlo){
Spring Bels, and linwood
Bases
............ __ . __ .. __ ....
Mirrors
F'ramed MIrrors
003886142 Umbrella Bases
003843646 Garden Umbrellas
003843646 Gard@n Umbrella
25% DEPO
Mill DISTRIBUTORS. 00107016 pillow,
INC
MlllOI5TRIBUTORS, 00107017 shower clJrtaln,
INC
MilL DISTRIBUTORS, 00106837
INC
IN ll1E SWlM
IN ll1ESWlM
IN THE SWIM
'SERTA MATTRESS
COMPANY
MILL DISTRI8UTORS. 102141
INC
MILL DISTRIBUTORS, 103079
.. ..
202005
202005
202005
202005
202005
202005
202005
202005
202005
102005
102005
102005
Monday, Apli121. 2008
j EXHIBIT
l-fl
Page: 1 of-i-
Ilmrlllr Velloor IlIYehJll # ktv(jlJllllmnll IICllfJ1l111
\
\
!
II/numl Use Tax Duo Retmd 881m Rufmdlll1l.
202005 MILL DISTRIBUTORS. 00107130
INC
Bed Spreads Ca.bln/Collage Resale - Consumer
.. ._. __ ._. ... _. _.. _. _ _... ".
3,p07.BB 224.B4 3,007.BB 224.B4
202005 MILL DISTRIBUTOR.S, 00107908 I""utons. $Iorage Trays, CabIn/Cottage Eiuppl!es R.esale - Consumer
INC Tables, Chairs. End Tables, Use Items
.. ...
66,347.50 4,959-46 65,347.50 4.959-46
Summary for 'Ouart"r' e 2Q 2um; (1g dotal! ncords)
Monday. April 21, 2008
3Q 2005 MlLL DISTRIBUTORS, 00107481 Pillowcases, Sheets
INC
, _ _. ,.,_ .
1,058.16 14,156.20 1.056.18
...... . ......
115.04 1,539.00 115.04
........... .....
7,372.28 9S,G25J59 1,372.2S
60.49 B09.20 60.49
. ......... . .............. -
61.95 628.80 81.95
..... _..
515.78 6,900.00 515.76
" ......
381.32 5,101.30 381.32
. ....... _.. . ...........- ......
1,593.96 21,323.88 1,593.96
....... " .......
96.42 1,316.70 96.42
"-"' .. "' ...
4,226.42 56,540.72 4,226.42
......
371.79 4.973.80 371.79
...........
Page 2 ot..;.
a28.80
\

i


5,101.30
--r ' ..
,

21,323.66
14,\56.20
,
T
1,$39.00
!
... _.. _..\. -- _.. _....

--r

Resale - Consumer
Use Items
....... -- .. ,.
Regale - Conslimer
Use Items
Resale Consumer
IJse
.. _ '."
Resale Consumer
Use Items
Mrg.fProcesslng
Macllinery &Parts-
.
Resalt!!. - C<lm:Utr1er
Use !lems
Cabin/Cottage
cablnfCottage aupplles
CablnfCottage supplle!l;
CabinlCo!ta.ge supplies
8el1chM fDt Shower
stallg lilt Oceans {If Fun
Towels for Clubhouse ResalEl- Consumer
Pool Use Items
Ca.blns{CoUage supplies Resale - Consumer
U!':e Items
CablnfCtlUage $upplil!s - Consumer
Utellems
Cabin'cotlage supplies Resale - Consumer
.... .. Ilems
Mini Blinds
Draperies
Sweet -Corn Roaster &.
Potato Cooker
8enches
Towels. Towel8!ns
Cha.irs, lYNCR
Che!St, Wood Deck Board,
Sunk tleds, Drawerg, Night
......... ..... _.
506625
6838
506548
MILL DISTRIBUTORS, 00109748 FUlon MaUr." Covers
INC
MILL DISTRIBUTORS, 00107909
INC
MILL DISTRIBUTORS, 00107548
INC
MILL DISTRI6UTORS, 00107549
INC
TELESIS 1978 Single line Room
MANAGEMENT CORP Faceplate Maker Kil. Peper
Pack
..... . . " .
MILL DISTRIBUTORS. 001085313 Futon M;.ltross Covers
INC
HOLSTEIN
MANUFACTURING
GREAT LAKES
SPECIALTY
.PR()IJUCTS...
GREAT LAI<ES
SPECIALTY
PRODUCTS
. .
302005
302005
302005
302005
302005
302005
302005
202005
202005
Qull'tlll' VIIl1Ibr lnV1lloo # lltvlJlooll.Bms ftOOOOl1t fttoount lI80 TlIX Duo Roftl1llllll8D RulmlTlIX
65.04
59.20
29.11
621.62
562A9
8,641.60
792.00
670.14
389AO
6,316.00
7,525.00
59.20
65.04
29.11
521.62
562A9
8,647.59 115,686.94
1
69AO
....... 1


6'f16.00
!
i
I
Y9Z.00
11SJ86.94
I
[{esa!e - COn9utn'er

Ra9ale - Consumer
Use Items
Resale - Consumer
UM! Items
Cabin/CeUage suppliet
Cabin/Collage supplies
Cabin/Conage supplies Resale - Consumer
._.. .. '" _. _ ..
Cabin/Cottage !upplles
CabIn/Cottage - Consumer
,.
Summary for 'Omulg( '3Q 2005 (13 dgtall ,gcoros)
Deck Chalr-s and End Tables
\r'IJheel! for Drawers Under
t:utons, Plastic Pads tor
8ottom of Table Bases,

Rgfrlgerators
Mattress, Box Sprlng Sels,
and Unwood Bases (25%
ApplIed \0
... ,
25%DEPO Deposit fer Box Springs and
Unwood Bases
_ .
15691
3132546
SERTA MATIRESS
COMPANY
SERTA MATIRESS
COMPANY
MILL DISTRIBUTORS. 00111209
INC
SEARS
...
SEASIDE CASUAL 2281846
.. __ " .
302005
30 zoos
302005
302005
302005
CabIn/Cottage supplies Resale - ConslID1er
. '
MILL DISTRI8UTORS, 00114625 ArtWork for Cotl,ge Walls
INC

2,306.66
726.04 54.27
i
69.16
925.20 69.16
I
............
2.100.00 156.98 2, 100.00 156.98
..., .......
447.38 5,985.00 447.38
I

h5.04
+ .
30,885.02 2,308.56 30,865.02
Resale - Consumer
Itemt:
Consumer
.. _.
Resale - Consumer
UM ItetllS
Resale Consumer
US13ltems
CabIn/College impPlies
Cabin/Collage supplies
CablnfCoUage supplies
CabIn/Cottage suppl1es Resale - Consumer
... -- .. " .
CablnlCottnge
Deck Chairs
Mlcrovvaves. Refrigerators
Sed Spreads
17576
Bunk Bed Bed Nlghl
Slands, Futon Sofas wllh
Mattresses. Storage Trays.
ChaiP3, TYNOR Chest!l, Bed
.............. ...
2279923
Box SprIngs, and L1nvlOod
Bases {25% Applied
.... ...... ... ..... ...
SEASiDE CASUAL
J:1IF1N!11.!j'{E .
BERTA MATTRESS
COMPANY
SEARS
.. . .
MILL DISTRIBUTORS, 00113809
ING .
MILL DISTRIBUTORS, 00113912
INC
402005
2005
2005
4Q 2005
2005
4Q 2005
-59.20
Page 3 of4
-792.00 -59.20 ,1g2.00
... \
Cabin/Collage 9UppliM RMalC! -
.... _.... ...
25%DEPO Deposit for aux Splings and
......... _ .
SERTAMATTRESS
COMPANY
............
2005
-----------'------------1
Monday, Apn121. 2008 I
IMJ't1ll' Vanoor InvnlllO # brllllllOl\III1S IIIlt'1lll1t ClItl1l!ll!lllllmMipllIm
\

IIsfIlax DIm BllIImd 8389 lIaruntlTax
Grand Total
Monday, Aplil 21, 2008
Summliry for "Quarte( 4Q 2005 \7 detail

,
3,214.06 42,997.%6
261,7.\2.62
3,214.05
19,565.28
Page 4 of 4
Exhibit B
Missouri ID Number: 16563778
Case No. 08-1935 RS
Clldarhlr:1JI
Alllnlnlslratlvo HoarlnB ClIlIDJIsskmCaso No.
&aSlI NIL 88-18a5 as
R6sponSli tn QUIlSllon
[xbibilB
quartor lIolKlor morn #
B.lll'a1lat\lor
Ancoont
Contonlkm
DOSCI'IIlIUIXl ...t USB Tax DUll Rofulltl BasB
#6 #1
1I80d. k1skln Common Aroaa
Rufulldlax caUns/CoUaao, WhflfBUalll.
#10.
"k1l1llk:uUoms
#lOb
Doscrlptkmof USII
#lOd
#lOc Dollr6cla16d.
DII(I'BClatod? Ufa (Years)
#10.
EsLlmatod
US08 IDaysl*
10 Z005 MILL DiSTRIBUTORS, 102141 Cabin/Collage 1.143.66 85.49 1,143.66 85.49 y" Framed Mirrors Allow customer to 0
7 1337
INC supplies Consumer Use look at him or her
Items sell.
-------------------.-_.- -----------------------------------_._-"._----------------.-_. ---------.-----------------------------------..------.-----.-------".-------------",,-------------
102005 MILL DiSTRIBUTORS, 103079 Cabin/Collage Resale 517.37 38.67 517.37 38.67 y" Framed Mirrors Allow cuslomer 10 0
7 1337
INC s,lpplies Consumer Use look. at nim or her
Items self.
1Q 2005 SERTA MATTRESS 25% DEPOS Cabin/Cottage Resale - 2,772.00 207.21 2,772.00 207.21 y" Deposit for Used by customer &'I
7
COMPANY supplies Consumer Use Mattresses, Sox 10 sleep on.
lIems Spring Sets, and
Linwood Bases
------------.------------------------------ .. _------------------------------ ----------------------------------------------_._---
Summary for 'Quarter' = 1Q 2005 (3 detail records) 4,433.03 331.37 4,433.03 331.37
2Q 2005 INTI-lE SWIM 003843646 Village Pool Resale - 480.00 35.88 480.00 35.88 No Used al Worlds Garden Umbrella Used by cuslomers 0
7
Consllmer Use of fun Village foc shade.
Items pool

2Q 2005 INTl"lESWIM 003843645 oaF Table Resale - 1.025.88 76.68 1,025.88 76.68 No Used in Oceans Garden Umbrellas Used by cuslomers 0
7
Umbrellas Consumer Use of Fun for shade.
Ilems
1337
1337
700
2Q 2005 IN THE SWIM 003886142 Village Pool Resale -
Consumer Use
Items
359.94 26.91 359.94 26.91 No Used at Worlds Umbrella Bases
of Fun Village
pool
Used by cuslomers
to hold the
umbrellas used for
shade.
o
7 1337
------_._--._-----_._----------------------._---------------------------"... .. .. .._- .. __.. .._-------.. ......_. __
2Q 2005 MilL DISTRIBUTORS. 00106824
INC
C.. binJColtage
suppl1es
(housekeeping)
R"sal" -
Consumer Use
Items
4.254.79 318.05 4.254.79 318.05 y" piclur" frames, trash
cans. dish cloths,
dish towels. bath
lawels
Frames are used 10
hold artvvork. for the
enjoyment of the
customer. The
remaining items are
used by customers
to discard refuse or
for cleaning while
renUng a cabin.
o
7 1337
Thursday, March 26, 2009
* Estinatild basad 00 daprsclalad Ifax aVBraUB days Opffl par Yllar_
Page 1 of5
1337
#IU,
E.llmal'd
U3lIS maysl*
7
o
#IUd
#IU, lIa.ra,lal'd
U'II'.. IT",,)
#1Rh
1Ia"liplmll" Usa
#lUa
mvok:,IIBIII'
#6 #1
U"d lloM' C'IIII11" Ama
R,llIIlIlJax .. Whll'a R.od Allloo., U.,TaXR.. R,IIIodllll"
contoIltllln
R..
6.1I..
ACGOOllt mvol:8# V,od..
2Q 2005 MILL DiSTRIBUTORS, 00106837 Cabin/Collage Resale- 1,299.90 97.17 1,299.90 97.17 Yes fitted bedsacks Used to cover the
INC supplies Consumer Use beds Ulallhe
(housekeeping) !lems customer sleeps on.
._--------_._-------------------------------------------...----------....-...-------------------...------------_. __..---.._..-----------....._-----...._------.....-----------_..--.._.--.-------------.._..._-----.---.-...-..-----------------._-_.---_._----_.---------.._--------.. -_ ..._------...._-_._---.-.
Quart8r
1337 7
o blankets 191.39 Yes 2,560.44 191.39 2,560.44 Resale
Consumer Use
Items
Used by lhe
c:ustomer to warm
themselves v.tlile
sleeping.
----. ---- ---. -_._----. __.--_._._------.__ _---_ _._---..--._._.- --_.. --._.._._._.._- - -_._._ _--_.-._._- ---- -_.._._._. ----- -_._---_._-----_.._._._- .-. --.__._..-_ _._--.-- ..- -_.__.__._._----.-..__ _._.._._.__._-.-._.._._---.._._---- __._------ -_.- -- ------ ---_.._-_._._._----
2Q 2005 MILL DISTRIBUTORS, 00107014 Cabin/Cottage
INC supplies
(housekeeping)
1337 7
o bath towels Used by lhe
customer 10 dry
thems"lves aft..r
.llhowel"ing.
----------------------._..__._---------------_._-------.. ..-
y" 111.17 1,561.50 117.17 1,567.50 Resale -
Consumer Use
Hems
CabirVColtage
supplies
(housekeeping)
MILL DISTRIBUTORS, 00107015
INC
202005
1337 7
o 2Q2005 MILL DiSTRIBUTORS, 00107016 Cabin/Collage Resale- 1.651.20 123.43 1,651.20 123.43 Yes pillows Used by the
INC supplies Consumer Use CU.lltomer to .llleep
._. .. ... . .__.__..__ .__ .._..._. __.__.__.__ . . . .__.... . _. , .._._. . ._._._._. ._.. __. ._._. . . ._. .__. .. .. .
1337
1337
7
7
o
o Used by the
customer to prevent
'Naler from leaving
their shower.
Bed Spreads
shower curtains
y"
y" 28.06
224.84
375.36
3,007.88
28.06
224.84
375.36
3,007.88 Resale -
Consumer Use
llems
Resale-
Consumer Use
Items
Cabin/Cottage
supplies
(housekeeping)
Cabin/Cottage
supplies
(housekeeping)
MILL DISTRiBUTORS, 00107130
INC
MILL DISTRIBUTORS, 00107017
INC
202005 Used by the
customer to warm
themselves while
.llleeping.
-_._.----------.__._._._.-- - ._._._._----------_. __._-- ---_._---_.._._--_._---_.-_._._-_._--.---_._-_._..__...-..._----_._._._._._- _. __.-._------- __.._._-----------_._------_._-_.._._._...-.. -----_._._._._._-_._.--..__._._-._-_. __.--.----_.._._--- ---_._._---------...__.---_....-.-,
2Q 2005
1337 7
o Cabin/Collage
supplies
MILL DISTRIBUTORS, 00107908
INC
202005 Resale- 66,34HiO 4,959.48 66,347.50 4.959.48 Yes Futons, Storage Used by the
Consumer Use TrClys, Tables, c:ustomerto sleep
lIems Chairs, End Table.ll, on, sit on, and .lltore
Night Tables theIr belongings.
----_._---_._-_.--._-_.__._-- --------_._------_. __._._--------------------------... ---_._..__.. ..._-----._..._._-_._..._._._--------_.._-_. __._---------.-.-,._.._._._._-----._- .....-------_..-_.-.-._._--,._..__.-------_.__.. __...._._._.-----------_._-_..._---_._. __....... _---------._.-----_._._.-
202005 MILL DISTRIBUTORS, 00108536 Cabin/Cottage Resale - 14.156.20 1,058.18 14,156.20 1,058.18 y" futon Mattress Used by the 0
7 1331
INC supplies Consumer Use Covers cuslomer to cover
_____._. ___.____________.._. ____________._.._._______._____.________.___._._. ___._. _____. __________.___.__._..._._.___......_________ ----.._____ ________._._._______.
2Q 2005 TELESIS 1978 CabinsfCoUage Resale- 1,539-00 115.04 1.539.00 115.04 y" Single Line Room Used by the 0
7 1337
MANAGEMENT CORP supplies Consumer Use Phones, Faceplale customer to call
lIems MOlker Kit, Paper olhers and to take
P'ck notes on their calls
if desired.
Summary for 'Quarter' = 2Q 2005 (13 detail records) 98,625.59 7,372.28 98,625.59 7,372_26
*Ealinatoo basud 00 depl'6claloo Ifaxalleraga days npoo pur yaar.
Thursday, March 26, 2009 Page2af5
#6 #1
Hsod mi1n Common Areas
R.DmilT" Whll" U.1Ill
#IUd
#ID. IIlIpr"181.d
R'II'''181.di m.IY",,]
Contnntkm
Olffil'lor Vl.IllJfIl.' lrIoDi# AccDl1Ill D"crlplli..
302005 GREAT LAKES 506548 Towels for Resale -
SPECIALTY Clubhouse Pool Consumer Use
PRODUCTS Hems
AmOOllI
809.20
Uso Tax DUll
60.49
R.fullll 0...
80920 60.49 No
#10.
IIams
Used at Worlds Towels, Towel Bins
of Fun Village
pool
#lOb
1IlI8Grlplim.1 U..
Used by the
customer la dry
themselves off after
s-Mmming and to
slore the towels
used.
liZ]
7
#10.
Esllm.tod
Usus maysl*
1337
3Q 2005 GREAT LAKES
SPECIALTY
PRODUCTS
506625 Benches for
Shower Sialis at
Oceans of Fun
Resale
Consumer Use
Items
828.80 61.95 828.80 61.95 No Used in Oceans
of Fun Shower
Stalls
Benches Used bylhe
customer to sit on
',,-,hile showering.
liZ]
7 ?aa
- --------, ----- ---- -------------- -- _. - -- -- -- ..----------------<-------------- --<-- -- -------------_. -- ----------------------.-- ,-+---------------- _----------.-.---- ++----- --- -- -- ------------------------_._-- ------ -- ------------------------------------+ --------------.-..._----------_..-._----
1337 7
liZ]
Used to (oast com
and cook potaloes.
Sweel Com Roaster
& Palata Cooker
No 515.76 6,900.00 515.78 6.900.00 MfgJProcessing
MachineI)' &
Parts _New or
Expanded Plant
-----._---------_._--------------------------------_.----------------------. ..._-- ..... _----------+-+._-----
30 2005 HOlSTEIN 6838
MANUFACTURING
1337 7
liZ]
y" 381.32 5,101.30 351.32 5,101.30 Resale -
Consumer Use
Items
Cabin/Cottage
supplies
(housekeeping)
302005 MILL DISTRIBUTORS, 00107481
INC
Pillowcases, Sheels Used by the
customer lo cover
the pillo\o\lS and
beds slept on.
-----------,._---.'----------------._--------------.------------+----------.-+ .,.____._----.-.--__----------_... ,--_._-----------_.-__--,--_._---------------------------.__---------------------_.---------_._--------------------.-.------------------__._-----
302005 MILl; DISTRIBUTORS, 00107548
INt;:
3Q 2005 MILL DISTRIBUTORS, 00107549
INC
Cabin/Cottage
supplies
Cabin/Collage
supplies
Resale - 21,323.88 1.593.96 21.323.88 1,593.96 y" Draperies Used by the
[;1]
7 1337
Consumer Use customer lo cover
Items Iht=ir -Mndows.
-------.----+--------------------. __._--------------------_._-- -+----------. _------_._----------------_-_-----------------------__---------------------_.--"---------"------_._.
Resale - 1,316.70 98.42 1,316.70 98.42 y" Mini Blinds Used by the
liZ]
7 1337
Consumer Use cuslomer lo caver
Items their -Mndows.
1337 7
[;1]
Used by the
customi;!r to store
their belongings, 10
sit. and sleep on.
Tables, Chairs,
TVNCR Chest,
Woad Deck Boa.rd,
Bunk Beds, Drawers,
Nighl Stands.
Storage Trays
----_._----------------------------------..------------- ------------_._._----------------..---- ---_.------------
y" 4,226.42 56,540.72 4,226.42 56,540.72 Resale
Consumer Use
Items
Cabin/Cottage
supplies
MILL DISTRIBUTORS, 00107909
INC
302005
371.79 4,973.60 371.79 4,973.ao Re",ale -
Consumer Use
Items
Cabin/Cottage
supplies
3Q 2005 MILL DISTRIBUTORS, 00109746
INC
Yes futon Mauress Used by the 0 7 1337
Covers customer to cover
the m<llress they
sleep on.
------------,--------.---,------------------,_._------------._--------.-.._._-_._----------------._--"---------- ..--_.._--_._-,"---------------------..._----------------. .._-----_._--------------------------------------------_._----_._-------------._----------..._---------------_._--_.._------------------..
"I< Estinallld basad 00 dapl'flclalod Ifaxa'llllraU8 days IlPIIl par yaar.
Thursday, March 26, 2009 Page 3 ot 5
1337
#tR,
hUm,tod
Uaas
7
o
#IOd
#tR. Itoprool>lod
"(1'001>1'01 W'IY",,)
#tRh
Do'G11plim01 U"
#tRa

Yes 28.11
#6 #1
Rind Common ArBaa
R'fumtl" Gabln,/C,tt"" Whur' R,ud
368.10 29.11
Usa Tax Bua RBfumi Raso
;)89.'{0
Amllllnt
Re:oale-
Consumer Use
Hems

DlIscrlplUfIO.
dOlurai
Accoont ll1/'I:a# VOOO(l('
Wheels for Drawers Used by \he
Under Fulons, Plastic cuslomerto move
Pads for BoUom 01 the items that store
Table Bases, Futon their belongings
Frame Cover and the bed they
___.,. . ---------_.------------------._----_.-------------.----.---.-...._---------------------_.---. ,,_._--------.-----_.-....--._-------------_.-.----_._------------------------------- . . "._. . ._
3Q 2005 MILL DISTRIBUTORS, 00111209 CIlPin/Cattage
INC supplies
...
3Q 2005 SEARS 3132546 Cabfn/Coltage Resale - 7,525.00 562.49 7,525.00 562.49 Yes Microwaves, U:oed by the 0 7 1337
COMMERCIAL ONE supplies Consumer Use Refrigerators cuslomer to cook
Items and store their food.
-----.--,,--_._--------------------.--.- .__. -----_._------------------.----------------------.-.---.---------------_._._-------------------------------------------_.-------... _------_._._.
3Q 2005 SEASIDE CASUAL 2261646 Cab'n/Cottage Resale - 870.11 65.04 870.14 65.04 No Not used ins"lde Deck Chairs and End Used by the 0
7 1337
FURNITURE supplies Consumer Use the cabins, but Tables customer 10 sit on
lIems outside on Ihe and hold their
deck of the belongings.
cabins
1337
1337
1337
7
7
7
o
o
o
Used by Cllslomer
10 sleep on.
Used by the
customer \0 sleep
on.
Bed Spreads
Deposit for Box
Springs and Linwood
Bases
Ma.tlrsss, Box Spring
Sels, ahd Linwood
Bases (25% Deposit
Applied 10 this
Purchase)
Yes 621.62 8,316.00 621.62 8,316.00 Resale -
Consumer Use
liems
Cabin/C9ttage
supplies
15691 SERTA MATTRESS
COMPANY
Used by the
cuslomer to wann
tI1emselves while
-----------.-.. _---------..-------------------_..------------------------_._._----._----------------_._-------------.-. __.._------------------------------------------------------------------------------------------_.--_.._--_._------_. . . _
30 2005 SERTA MATTRESS 25%DEPOSI Cabin/Cottage Resale - 1$2.00 59.20 792.00 59.20 Yes
COMPANY supplies Consumer Use
lIems
._------------_.- .------------------------------.-.-------------
Summary for 'Quarter';; 3Q 2005 (13 detail records) 115,686.94 8,647.59 115,686.94 8,647.60
402005 MILL DISTRIBUTORS, 00113809 Cabin/Cottage Resale - 726.04 54.27 726.04 54.27 Yes
INC supplies ConslJmer Use
(housekeeping) Items
3Q 2005
4Q 2005 MILL DISTRIBUTORS, 00113912
INC
CabinfColtage
supplies
Resale
Consumer Use
Items
30,885.02 2,308.55 30,885.02 2,308.66 y"
Bunk. Beds, Beds,
Night Slands, Fulon
Sof..s with
Mattresses, Slorage
Trays, Chairs,
TVNCR Chesls, Bed
Decks, Tables
Used by the
customer \0 sleep
on, slore their
belongings, and stt
on.
o
7 1337
*E13finatlll basud 00 d61lroclatlllifs Xavarsgo days OPIII pur aar.
Thursday, March 26,2009 page 4 of 5
Quartor V,III", mDl>l#

Ac,oom
ContBn&n
OBicrhiill!ll Am...l 0" lax nOB Ralolll nasa
#8 #1
U8Dd kJakto Common Afllaa
U,romnax t:aIjn,JC,ttaDBi Wh,..a n,lII
#18'
klvok:8ltoms
#l8h
nso
#l8d
#18' 8o"aclalad
OaJl'aclat,dll1lDIY,,,,!
#18,

lllltlaIDaYlll*
402005 MILL DiSTRIBUTORS, 00114625 Cabin/Cottage
INC supplies
Resale
Consumer Use
lIems
925.20 69.16 925.20 69.16 Yo> Artwork for Cottage
Walls
Used by the
customer for their
enjoyment.
[;Z]
7 1337
402005 SEARS 3486964
COMMERCIAL ONE
4Q 2005 SEASIDE CASUAL 2279923
FURNITURE
Cabin/Collage
supplies
Cabin/Collage
supplies
2,100.00 156.98 2,100.00 156.98 Yo> Microwaves, Used by the
[,2]
7 1337
Consumer Use Refrigerators customer to cook
Items anti store their food.
------- __._-----_._.- ---"--------------_._- -- _.-------------_._------------------_.--_.- ._-- ._- ---------- __. -- -- -- ------------._.
Resale - 5,985.00 447.38 5,985.00 447.38 No Not used inside Deck Chairs Used by the
[,2]
7 1337
Consumer Use the cabins, but customer to sleep
Items outside on the 00.
decks of [he
cabins
402005 SERTAMATIRESS
COMPANY
17576 Cabin/Cottage
supplies
Resale
Consumer Use
Items
3,168.00 236.81 3.168.00 236.81 Yo> Box Springs, and
Linwood Bases (25%
Deposit Applied \0
this Purchase)
Used by the
customer \0 sleep
00
[;Z]
7 1337
1337 7
[;Z]
25%DEPOSI Cabin/COllage
supplies
SERTA MATTRESS
COMPANY
4Q 2005 Resale - -792.00 -59.20 Yes Deposit for Box Used by customer
Consumer Use Springs and Linwood Lo sleep an.
Items Bases
. _-------------------_. .. ._.._-------_._---
Summary for 'Quarter' = 4Q 2005 (7 detail records} 42,557.26 3,214.06 42.,557.26 3,214.05
Grand TOlal 261.742.82 19,565.28
* htmJalllll basad III dllllNlclatad Ifo xavoraUlIllays OlllllllBr YUHl'_
Thursday, March 26, Z009 Page5af5
ADMINISTRATIVE HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, )
)
Petitioner, )
)
v. )
)
DIRECTOR OF REVENUE, )
STATE OF MISSOURI, )
)
Respondent. )
Case No. 08-1935 RS
AFFIDAVIT OF FRANKWILBURN
Frank Wilburn, being dually swom, states:
I. I am greater than 21 years of age and competent to make this affidavit. Tins
affidavit is based on my personal knowledge and, if called as a witness, I
could and would testify competently in regard to the matter set forth herein.
In 2005, I was Director of Retail Operations of Worlds of Fun/Oceans of Fun
in Kansas City, Missouri.
2. As such, my responsibilities included assisting in the operations and rentals of
the cabins and cottages of Worlds of Fun Village. Attached is a true and
correct copy of a Worlds of Fun Village brochure for 2005.
3. The personal property included with the rental of a cabin or cottage included
benches, beds, mattresses, mirrors, blinds, draperies, table, chairs, linens,
towels, televisions, microwaves, refi'igerators, charcoal grill and umbrellas.
4. The customer's rental of a cahin 01' cottage included the right to have the use
of these items of personal property, including fumiture, appliances and linens.
If certain items were missing, the customer had the right to request the
missing items or demand to be moved to another unit.
FURTHER AFFIANT SAYETH NOT
Dated: I r
STATE OF MISSOURI
COUNTY OF
)
) ss
)
ON this 'day of March 2011, before me personally appeared Frank Wilburn to
me known to be the person described in and who executed the foregoing instrument and
acknowledged that he executed the sanle as his free act and deed,

:1dwc'
,t:.' e1LLi riTa
.....'0 ;)'

NOTARY PUBLIC $ ..,c"
$* ..
:: : <R:n: =
-z. m.-
=0' '...,/loN,o<" ""*=
:


.

My Commission 8P61'OD13
Commissioned in "leam. County
2
Nestled around bubbling ponds,
22 timber-wrapped log cabins provide a
tranquil setting. to unwind. Each cabin
sleeps up to six guests, and has a loft
with room for two more to unroll their
sleeping bags. Each cabin is equipped
with two color televisions, a microwaVe
oven, a bar sink, a mini-refrigerator, a
charcoal grlll, and a picnic table.
Tucked along the trees, 20 woodside
cottages offer a rela.xing view of
nature. Each cottage sleeps up
to six guests ane! is equipped
with two color televisions, a
microwave oven, a bar sink a
mini-refrigerator, a charcoal grill, and
an outdoor deck with chairs.
80 deluxe RV sites feature sewer,
water and electric (50, 30 and 20
amp service) hookups,as well as lVwith
premiumchannels, Each RV site also offers
its oWlicharcoal grill andpknic table. There are:i5pull-
through sites deslgned to actommodatelarger vehicles:
ADMINISTRAnv.l': HEARING COMMISSION
STATE OF MISSOURI
WORLDS OF FUN/OCEANS OF FUN, )
)
Petitioner, )
)
v. )
)
DIRECTOR OF REVENUE, )
STATE OF MISSOURI, )
)
Respondent. )
Case No. 08-1935 RS
A.lil;'H>AVIT OF CHIP HODGES
Chip Hodges, being dually sworn, states:
1. J am greater than 21 years of age and competent to make fhis afJ1davit. This
affidavit is based on my personal knowledge and, if called as a witness, J
could and would testify competently in regard to fhe matter set forth herein. I
am fhe Director of Finance of Worlds of Fun/Oceans of Fun in Kansas City,
Missouri.
2. As Director of Finance, I am responsible for the collection and payment of
taxes from the rental ofcabins and cottagcs of Worlds of Fun Village.
3. From Mt\y 2005 fhrough December 2009, the tax remitted (Jess the 2%
discount) vms $187,909.49 on saleS{)f $2,517,605.00.
FURTHER AFFIA!\T SAYETH NOT
EXHIBIT
3
STATE OF MISSOURI
COUNTY OF :]CiCkSDI'\
)
) 55
)
-4 J A ,I
ON this db- day of ..1'::'.\J!.':1a _._, 20II. before me personally appeared
Chip Hodges, to me knoWll to be the person described in and who exeemed the Jbregoing
insirument and acknowledged that he cxecuted Ule same as his free aet and deed.
My Commission Expires .3/<:5 [;PD) 3
Commissioned in. __J J : t c t s m ~ __County
2