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Municipal: License Taxes-Prejudgment Interest


The parties cross-appealed from the judgment finding plaintiff liable for municipal fees and taxes and awarding defendant cities attorneys’ fees and interests.

Where the state legislature had a rational basis for implementing the authorizing statute for the license taxes, imposition of the taxes and fees was not unconstitutional, but the trial court erroneously calculated defendants’ prejudgment interest award because the statute governing interest on delinquent taxes was not in effect during the entire relevant period. The trial court also erred in awarding attorneys’ fees because the mere existence of pending litigation did not mean plaintiffs acted willfully.

Judgment is affirmed in part and reversed and remanded in part.

City of Aurora v. Spectra Communications Group LLC (MLW No. 74352/Case No. SC96276 – 61 pages) (Supreme Court of Missouri, Breckenridge, J.) Appealed from circuit court, St. Louis County, DePriest, Jr., J. (Timothy R. Beyer, Denver, CO., and Mark B. Leadlove and Jonathan B. Potts, St. Louis, for appellants) (David A. Streubel, Margaret C. Eveker and Daniel G. Vogel, St. Louis, for appellees)