Section 1.5 Power of Charter Cities to Tax

• Library: Local Government Deskbook (2017 Ed.)

3. (§1.5) Power of Charter Cities to Tax

Article VI of the Missouri Constitution does not specify the taxing powers that may be exercised by charter cities beyond the general provision of article VI, § 19(a), of the Missouri Constitution that a charter city’s exercise of powers must be “consistent with the constitution of this state and . . . not limited or denied either by the charter so adopted or by statute.” Thus, as with the exercise of police powers, § 19(a) gives charter cities broad authority to enact taxes to the extent that the taxes do not conflict with constitutional or statutory limitations.

In Armco Steel v. City of Kansas City, 883 S.W.2d 3, 5 n.4 (Mo. banc 1994), the Court acknowledged, but did not resolve, a conflict between the broad language of article VI, § 19(a), and the express provision of article X, § 1, of the Missouri Constitution that municipalities...