State ex rel. Slah, L.L.C. v. City of Woodson Terrace
2012 Mo. LEXIS 165
| Mo. | 2012Background
- SLAH, L.L.C. challenges Woodson Terrace's hotel license tax, arguing section 94.270.3 caps exceed $13.50 per room per year prohibits higher rates.
- Woodson Terrace previously imposed $0.85 per day per occupied room (Ordinance 1606) while SLAH paid $10 per room annually before 2004.
- Section 94.270.3 (2004) limits fourth-class cities in a specific county to a maximum $13.50 per room per year; any excess is automatically reduced.
- Section 94.270.6 (2005) allows up to 5% annual increases but caps total tax by one of two measures (gross-revenue-based or May 1, 2005 rate).
- SLAH paid $13.50 annually for 2005–2007; in 2008 the city issued a new rate of $0.85 per day, claiming the earlier increase was permissible, and invoked 94.270.3 and .6 as special laws.
- Ordinance 1719 reduced the rate to $0.32 per occupied room per day but did not resolve that the rate exceeded the statutory maximum.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether declaratory relief was proper given an adequate remedy at law. | SLAH asserts no adequate remedy at law exists. | City contends declaratory judgment is appropriate and statutes are unconstitutional. | Adequate remedy at law exists; declaratory judgment improper. |
| Whether §94.270.3 and §94.270.6 are unconstitutional special laws or violate uniformity. | Statutes are unconstitutional special laws and fail uniformity. | Statutes are valid exercises of legislative authority. | Court does not reach merits due to adequate remedy at law. |
| Whether Ordinance 1719’s reduction affects SLAH’s challenge to the cap. | Ordinance 1719 confirms illegality of the cap. | Ordinance 1719 is consistent with the maximum limits. | Not reached; relief governed by exclusive remedy under §139.031. |
Key Cases Cited
- Lane v. Lensmeyer, 158 S.W.3d 218 (Mo. banc 2005) (declaratory relief unavailable where adequate remedy at law exists)
- John Calvin Manor, Inc. v. Aylward, 517 S.W.2d 59 (Mo. banc 1974) (notice and adequacy of administrative remedies affect availability of equitable relief)
- B & D Inv. Co. v. Schneider, 646 S.W.2d 759 (Mo. banc 1983) (section 139.031 as exclusive remedy for protesting taxes)
- Levinson v. State, 104 S.W.3d 409 (Mo. banc 2003) (adequacy of remedies and declaratory judgment principles)
- Ross v. State, 335 S.W.3d 479 (Mo. banc 2011) (avoid deciding constitutional questions when resolution possible without them)