Anderson v. City of Joplin

GUNN, Presiding Judge.

This appeal concerns a three percent gross rental receipts tax imposed on hotel-motel operators by the City of Joplin. The appellant hotel-motel operators (operators) were unsuccessful in their circuit court action seeking to have the taxing ordinance declared invalid and unenforceable1 and have appealed the trial court’s action. A construction of revenue laws is involved, placing jurisdiction of the appeal with this Court. Mo. Const, art. V, § 3.

The decision in this case turns on the question of whether the tax sought to be imposed is, in fact, an unsanctioned sales tax…