PARKWAY MOTORS, INC. v. THOMPSON

No. 73937.

825 S.W.2d 302 (1992)

PARKWAY MOTORS, INC., d/b/a Parkway Honda Mazda, et al., Appellants, v. Mary THOMPSON, Collector; City of Cape Girardeau; and Alvin Stoverink, Finance Director, Respondents.

Supreme Court of Missouri, En Banc.

February 25, 1992.


Attorney(s) appearing for the Case

Donald S. Hilleary, Clayton, for appellants.

Warren L. Wells, Cape Girardeau, for respondents.


BLACKMAR, Judge.

Five automobile dealers sued to recover license taxes paid to the City of Cape Girardeau. On December 27, 1986, they paid the taxes then due under protest pursuant to § 139.031, RSMo 1986. They contend that the city's "Gross Sales License Tax," adopted in 1960, is an invalid sales tax because it was not approved by the voters of the city in accordance with the provisions of § 94.510, RSMo 1986, initially enacted in 1969. The...

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