In Blue Springs Bowl v. Spradling, 551 S.W.2d 596 (Mo. banc 1977), bowling alley owners protested the imposition of a sales tax on gross receipts derived from fees or charges paid for participating in bowling. The Court held that fees paid in commercial bowling establishments for participation in bowling are taxable, because such places clearly fall within one or more of the categories of places of "amusement, entertainment or recreation" mentioned in section 144.020.1(2). See Blue Springs Bowl, 551 S.W.2d at 598. Furthermore, the Court held section 144.020.1(2) was clear and unambiguous in its imposition of a sales tax on receipts paid for admissions to places of amusement, entertainment, or recreation, receipts from amounts paid for seating accommodations in such places, and receipts from fees paid to or in such places. Blue Springs Bowl, 551 S.W.2d at 599. The Court in Blue Springs Bowl said that "in addition to those things already taxed in connection with any place of amusement, etc., namely, 'admission and seating accommodations', the sales tax also is imposed on such other fees as are paid to or in said establishments. That simple general language is not limited or qualified in any way. It applies to all such fees paid to or in such establishments." 551 S.W.2d at 599.