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Municipal : City Ordinances – Payroll Tax – Constitutionality

Stephanie Maniscalco//September 22, 2017

Municipal : City Ordinances – Payroll Tax – Constitutionality

Stephanie Maniscalco//September 22, 2017

Where appellants argued that a trial court erred in finding a city’s payroll tax ordinance and related ordinances to be constitutional, the judgment is affirmed because the city had the requisite authority under the state constitution, and the reimbursement ordinances serve a public purpose and were not unconstitutional special laws.

Judgment is affirmed.

Neuner v. City of St. Louis (MLW No. 71045/Case No. ED105125 – 28 pages) (Missouri Court of Appeals, Eastern District, Hess, J.) Appealed from circuit court, St. Louis City, Moriarty, J. (W. Bevis Schock and Hugh A. Eastwood for appellant) (David H. Luce and Mark E. Lawson for respondent).

Read the full text of this opinion. (PDF)

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