Section 2 Distinction Between State and Municipal Taxation

• Library: Tax Law 2009

It is an inherent power of state government to tax the people, although the ultimate authority lies with the people who, in turn, have enunciated this power through the Missouri Constitution, subject to limitations imposed by legislative enactment. Giers Imp. Corp. v. Inv. Serv., Inc., 235 S.W.2d 355 (Mo. 1950). Unlike the state, the municipal corporation has no such inherent power but must rely exclusively on the Constitution and the legislature for its very existence, much less the delegated authority...