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  5. 724 S.W.2d 513 (1987)
 

ACI PLASTICS, INC. v. CITY OF ST. LOUIS

Nos. 68350, 68453.

724 S.W.2d 513 (1987)

ACI PLASTICS, INC., et al., Appellants, v. The CITY OF ST. LOUIS, et al., Respondents. RATICAN INSULATION CO., and Price Contracting Co., Appellants, v. Ronald A. LEGGETT, Collector, and, City of St. Louis, Missouri, Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied March 17, 1987.

Attorney(s) appearing for the Case

Michael C. Rose, Kirkwood, for Ratican Insulation and Price Contracting Co.

James C. Owen, Thomas W. McCarthy, Manchester, for ACI Plastics, Inc., et al.

Edward J. Hanlon, Associate City Counselor, James J. Wilson, City Counselor, Elkin L. Kistner, Asst. City Counselor, St. Louis, for respondents.

BILLINGS, Judge.

These cases comprise taxpayer challenges to taxes imposed by Ordinance No. 59112 of the City of St. Louis. Plaintiffs themselves and as representatives of a class sought declaratory, injunctive and remedial relief. Numerous intervenors joined. Ordinance 59112 submitted both a "special employer's fee" and a "gross receipts" tax to City of St. Louis voters in a special election. The trial court upheld the ordinance. Reversed and remanded.

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