Section 27 Rate Rollbacks From a Redefinition of the Base of an Existing ?Tax, License or Fee?

• Library: Tax Law 2009

The language of article X, § 22(a), of the Missouri Constitution requires a rollback of the rate of a “tax, license or fee” if the “definition of the base of an existing tax, license or fees, is broadened.” A rollback of the rate is required to “yield the same estimated gross revenue as on the prior base.”

In Pace v. City of Hannibal, 680 S.W.2d 944 (Mo. banc 1984), discussed in §2.22 above, the Supreme Court of Missouri analyzed the Hancock Amendment’s application to an increase in revenues transferred...