Justia Missouri Supreme Court Opinion Summaries

Appellants, St. Louis County and St. Louis Convention and Visitors Commission (CVC), filed suit against Prestige Travel and numerous other online travel companies that facilitate the booking of hotel and motel rooms via the internet. The appellants argued that Prestige and the other companies were required to pay hotel and tourism taxes imposed by the revised ordinances of St. Louis County and state law. Prestige moved to dismiss the petition, and the circuit court overruled the motion. Shortly thereafter, H.B. 1442, which specifically exempted online travel companies such as Prestige from the tax, was passed. Prestige filed a motion to reconsider its motion to dismiss, and the circuit court dismissed the case. Appellants appealed, arguing the law violated the state constitution. The Supreme Court affirmed, holding (1) appellants waived their constitutional challenge to the law by failing to raise it at the earliest opportunity; (2) the law does not violate the original purpose requirement of the state constitution; and (3) the argument that the title of the law is so general that the bill should be invalidated in its entirety is not supported by the current state of law. View "St. Louis County v. Prestige Travel, Inc." on Justia Law