State ex rel. SLAH, LLC v. City of Woodson Terrace

August 15, 2012 by Justia

This case involved a challenge to the imposition of municipal taxes on SLAH, LLC, a business entity that owned a hotel located in the city of Woodson Terrace. The city appealed from the declaratory judgment entered against it on SLAH's claim that the city was prohibited by Mo. Rev. Stat. 94.270.3 from imposing a hotel license tax rate in excess of $13.50 per room, per year. The Supreme Court reversed, holding (1) the remedy afforded to SLAH under Mo. Rev. Stat. 139.031 was adequate under the circumstances, and accordingly, it was the exclusive remedy for challenging the legality of the city's hotel license tax rates; and (2) because a declaratory judgment action is improper when an adequate remedy exists at law, the trial court erred in entering judgment in favor of SLAH. View "State ex rel. SLAH, LLC v. City of Woodson Terrace" on Justia Law