Ernie Patti Oldsmobile, Inc. v. Boykins

REINHARD, Presiding Judge.

Plaintiffs appeal the judgment of the trial court in favor of defendant license collector. The action brought by plaintiffs sought the return of tax monies paid in protest pursuant to § 139.031, RSMo 1986. We affirm.

Plaintiffs are five automobile dealerships who assert that the St. Louis City Merchants’ License Fee is invalid. The present suit attempted to achieve the return of funds paid to the License Collector in 1986. In their petition plaintiffs alleged the tax is authorized by the Revised Code of the City of St. Louis,1 chapters 8.56.010-8.56.200 and requires…