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CHESTERFIELD v. DIRECTOR OF REVENUE

No. 73156.

811 S.W.2d 375 (1991)

CITY OF CHESTERFIELD, Appellant, v. DIRECTOR OF REVENUE, Respondent.

Supreme Court of Missouri, En Banc.

June 11, 1991.

Attorney(s) appearing for the Case

Douglas B. Beach, St. Louis, for appellant.

William L. Webster, Atty. Gen., Carole L. Iles, Asst. Atty. Gen., Jefferson City, for respondent.

HOLSTEIN, Judge.

Following an adverse decision of the Administrative Hearing Commission, the City of Chesterfield (City) seeks judicial review. Section 621.189, RSMo 1986. The City attacks the constitutionality of § 66.620, RSMo Cum.Supp.1990. This Court has jurisdiction of the appeal. Mo. Const. art. V, § 3. Affirmed.

Since 1977, the statutes found at § 66.600, et seq., have provided a mechanism for the collection and distribution...

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