MISS KITTY'S SALOON v. DEPT. OF REVENUE

No. SC 82552.

41 S.W.3d 466 (2001)

MISS KITTY'S SALOON, INC., d/b/a Million Dollar Fantasy Ranch, Appellant, v. MISSOURI DEPARTMENT OF REVENUE, et al., Respondents.

Supreme Court of Missouri, En Banc.

April 10, 2001.


Attorney(s) appearing for the Case

Gabriel A. Domjan, Independence, for appellant.

Jeremiah W. (Jay) Nixon, Atty. Gen., Mark E. Long, Asst. Atty. Gen., Jefferson City, Mary Ann Young, Pros Atty., Warrensburg, for respondents.


PER CURIAM.

Sections 573.500 to 573.5051 authorize a county tax on sales by "adult cabarets." Johnson County enacted such a tax. The circuit court found the tax valid. The cabaret appeals. Mo. Const. art. V, sec. 3. Affirmed.

The cabaret asserts that the statutes violate its rights to equal protection under the federal and state constitutions— amendment XIV and article I, section 2, respectively. The cabaret concedes...

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