City of Bridgeton v. Northwest Chrysler-Plymouth, Inc.

KATHIANNE KNAUP CRANE, Judge.

Plaintiff, City of Bridgeton (Bridgeton), filed a petition alleging that defendant, Northwest Chrysler-Plymouth, Inc. d/b/a Don Sehunk Chrysler-Plymouth-Jeep, Inc. (Sehunk) underpaid its merchant license tax from 1994 through 1999 and owed Bridgeton $157,615 in taxes, interest, and penalties. In its response to the petition, Sehunk denied that it had unreported gross receipts and alleged, as an affirmative defense, that the merchant license tax ordinance was unenforceable because it had not been put to a vote of the people as required by the Hancock Amendment,…