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STATE EX REL. SLAH, L.L.C. v. CITY OF WOODSON TERRACE

No. SC 91802.

378 S.W.3d 357 (2012)

STATE of Missouri ex rel. SLAH, L.L.C., Respondent, v. CITY OF WOODSON TERRACE, Missouri, a municipal corporation, et al., Appellants.

Supreme Court of Missouri, En Banc.

August 14, 2012.

Attorney(s) appearing for the Case

Kevin M. O'Keefe and Edward J. Sluys of Curtis, Heinz, Garrett & O'Keefe PC, St. Louis; Frank J. Vatterott of Vatterott, Shaffar & Dolan PC, Maryland Heights, for the city.

David R. Bohm and Laura G. Long of Danna McKittrick PC, St. Louis, for SLAH.

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...

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