Tillis v. City of Branson

WHITE, Judge.

In 1993, the general assembly established the “Municipal Tourism Tax.” 1 This tax could be imposed by “any municipality of the fourth classification with a population of more than three thousand inhabitants but less than five thousand inhabitants and with more than five thousand hotel and motel rooms inside the municipal limits and which is located in a county that borders the state of Arkansas....” This description applies only to the city of Branson. Taxpayers subject to the tax challenged the validity of the enabling legislation in a declaratory judgment action and in an…