Mark Boles, Respondent/Cross-Appellant v. City of St. Louis

In the Missouri Court of Appeals Eastern District SPECIAL DIVISION MARK BOLES, ET AL., ) No. ED111495 ) Respondent/Cross-Appellant, ) Appeal from the Circuit Court of ) the City of St. Louis vs. ) ) Honorable Jason M. Sengheiser CITY OF ST. LOUIS, ET AL., ) ) Appellant. ) Filed: May 28, 2024 Introduction This consolidated appeal must determine the meaning of the City of St. Louis’ Earnings Tax Ordinance § 5.22.020 (“Earnings Tax Ordinance” or “Ordinance”), which imposes a one percent tax on “[s]alaries, wages, commissions and other compensation earned after July 31, 1959, by nonresident…