R. Jon Bopp v. James I. Spainhower

Plaintiffs, R. Jon Bopp and Patrick E. Payne, residents of St. Louis County, filed this taxpayer suit seeking a declaration
that H.S. for H.B. 65 (now Sections 94.600 to 94.655 inclusive, V.A.M.S.0 is unconstitutional and invalid. The Act in question
authorizes the imposition of a local sales tax for transportation purposes. The defendants are the state treasurer and the
director of revenue. The trial court found in favor of defendants. Plaintiff Bopp (hereinafter referred to as plaintiff or
appellant) has appealed. The parties have filed an "Agreed Statement of the Case." We have jurisdiction because the appeal
involves a construction of constitutional provisions as well as construction of a revenue law of this state. Art. V, Sec.
3, Mo. Const. We affirm. The Act in question became effective on June 13, 1973. It authorized certain cities and counties to impose a sales tax not
exceeding one-half of one percent on such sales and services as are subject to the state sales tax. The section we are particularly
concerned with is 94.605(1) which provides that "Any city not within a county, any first class county operating under a charter
form of government and not containing a city or part of a city of over four hundred thousand inhabitants, and any city of
over four hundred thousand inhabitants wholly or partially within a first class county, may by a majority vote of its governing
body impose a sales tax for transportation purposes enumerated herein." It is conceded that St. Louis county, St. Louis city
and Kansas City were the only political subdivisions that were qualified to levy the tax under said subsection at the time
this suit was filed and that each has done so.