State ex rel. Slah, L.L.C. v. City of Woodson Terrace

PATRICIA BRECKENRIDGE, Judge.

This case involves a challenge to the imposition of municipal taxes on SLAH, L.L.C., a business entity that owns a hotel located in the city of Woodson Terrace. The city appeals from the declaratory judgment entered against it on SLAH’s claim that the city is prohibited by section 94.270.3, RSMo 2010,1 from imposing a hotel license tax rate in excess of $13.50 per room, per year. The city claims that the judgment should be reversed because the' statute is an unconstitutional “special law” under article III, section 40 of the Missouri Constitution. The city also…