Parkway Motors, Inc. v. Thompson

BLACKMAR, Judge.

Five automobile dealers sued to recover license taxes paid to the City of Cape Girardeau. On December 27,1986, they paid the taxes then due under protest pursuant to § 139.031, RSMo 1986. They contend that the city’s “Gross Sales License Tax,” adopted in 1960, is an invalid sales tax because it was not approved by the voters of the city in accordance with the provisions of § 9^.510, RSMo 1986, initially enacted in 1969. The trial court found in favor of the city and the plaintiffs appeal, properly invoking this Court’s jurisdiction to construe the revenue laws of the state.…