Court Opinion

ID: 9675307
Source: CourtListenerOpinion
Date Created: 2023-08-24 04:48:54.382184+00
Date Added: 2024-06-11T18:16:33.179722
License: Public Domain

CONCURRING OPINION
SEILER, Judge.
I concur in the result and in the last paragraph of the opinion. I do not believe the enabling act, §§ 92.210-92.300 RSMo 1967, was necessary in the first place, but said act was. adopted by the legislature upon the urging of Kansas City, became effective October 13, 1963, and contained the section limiting the tax to one-half of one percent a year, § 92.230. Kansas City did not amend its charter to authorize an earnings tax until December 17, 1963. At that date and at all times since the law of the state with respect to all constitutional charter cities in the 450,000-700,000 population class forbade the earnings tax to exceed one-half of one percent. Therefore, there is no denying the fact that the proposed charter amendment is not consistent with the existing general law on the subject. If it were not for § 92.230 antedating the proposed amendment, I would have no hesitancy in holding that Kansas City could increase the earnings tax by amending its charter so to provide. Whether the result of the present case should be different if Kansas City had originally included in its charter, or by an earlier amendment, authority to enact an earnings tax and then the legislature had attempted to set a ceiling on the tax, or to reduce it, or abolish it entirely, is an interesting question not before us.