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Administrative: Earnings Tax-Commerce Clause

Defendant appealed the judgment that ordered him to pay delinquent earnings tax, interest, fees, and court costs. Defendant challenged the constitutionality of the earnings tax, arguing that it violated the Commerce Clause of the federal Constitution. Defendant also challenged the award of interest and penalties, arguing that their accrual was directly attributable to the city’s actions.

Where defendant failed to raise his current constitutional challenges before the trial court, those issues were not preserved for review, and his challenge to the award of interest and penalties was based solely on his self-serving assertions.

Judgment is affirmed.

City of Kansas City v. Troyer (MLW No. 79655/Case No. WD85432 – 13 pages) (Missouri Court of Appeals, Western District, Martin, J.) Appealed from circuit court, Jackson County, Weir, J. (Phillip J. Troyer, appellant pro se) (Julie Anne Wikle Sims, Kansas City, for respondent)