State ex rel. SLAH, LLC v. City of Woodson Terrace
Annotate this CaseThis case involved a challenge to the imposition of municipal taxes on SLAH, LLC, a business entity that owned a hotel located in the city of Woodson Terrace. The city appealed from the declaratory judgment entered against it on SLAH's claim that the city was prohibited by Mo. Rev. Stat. 94.270.3 from imposing a hotel license tax rate in excess of $13.50 per room, per year. The Supreme Court reversed, holding (1) the remedy afforded to SLAH under Mo. Rev. Stat. 139.031 was adequate under the circumstances, and accordingly, it was the exclusive remedy for challenging the legality of the city's hotel license tax rates; and (2) because a declaratory judgment action is improper when an adequate remedy exists at law, the trial court erred in entering judgment in favor of SLAH.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.