Missouri County Cleared Not to Enact Voter-Approved Tax

Platte County, Mo., had the discretion to decide whether to levy a sales tax to provide children’s services, even after a majority of residents voted in favor of it in the 2024 general election, a state appeals court ruled.

The Missouri Court of Appeals, Western District, on Tuesday rejected two residents’ efforts to compel the county commission and state revenue department to implement the countywide .25% tax under the state’s Children’s Services Protection Act. The language of the ballot measure makes it clear that voter approval just gives the county the authority to implement the tax, the court said.

“We ...