Nicolai v. City of St. Louis

HIGGINS, Judge.

“No matter how much cats fight, there always seem to be plenty of kittens.” Abraham Lincoln.

By declaratory judgment action, Robert L. Nicolai disputes the authority of the City of St. Louis to tax his premises as a cat kennel. Section 71.610, RSMo 1986, specifically prohibits a city from taxing businesses, avocations, callings or occupations not listed for that purpose in the city charter. The circuit court dismissed Nicolai’s action for failure to state a claim upon which relief could be granted and for failure to exhaust administrative remedies available to him. The court…