Missouri Court of Appeals Affirms Dismissal of Taxpayer’s Tourism Tax Challenge

The Missouri Court of Appeals affirmed the dismissal of a declaratory judgment action brought by taxpayer against the City of St. Charles challenging the enforcement of a tourism tax. The dispute arose when the city reversed its longstanding practice and determined the taxpayer was retroactively subject to the tax, filing liens and threatening to deny license renewals. The court ruled that the taxpayer was required to exhaust available administrative remedies before seeking judicial review, rejecting arguments that exceptions applied due to alleged constitutional violations or lack of initial notice. [QuikTrip Corp. v. City of St. Charles, Mo. Ct. App. No. ...