Craig v. City of MacOn

543 S.W.2d 772
Supreme Court of Missouri·Decided December 13, 1976·No. 59281·Published·Cited by 40 cases

Opinion

SEILER, Chief Justice.

Pursuant to § 260.215, RSMo Supp.1975, the city of Macon enacted ordinances which provide a comprehensive system for the collection and disposal of solid waste produced within the city’s limits. Appellants are residents of the city who have their own means of waste disposal, and therefore, do not avail themselves of the services provided by the city’s contract hauler. Appellants claim that the $2.45 per month waste disposal charge is invalid as an improperly levied tax and dispute the validity of this mandatory service charge imposed upon them for waste disposal services that they do not use. Appellants sought injunctive relief against the city, which counterclaimed for the unpaid charges. The trial court found that the disposal charge was a valid service charge, not a tax, and denied relief. Moreover, the trial court found both the ordinances and enabling legislation valid as reasonable exercises of the police power and awarded judgment to the city on its counterclaim for unpaid waste disposal charges. An appeal was taken directly to this court since this case involves construction of the revenue laws. Art. V, § 3, Mo.Const.1969. We affirm.

Appellants’ primary contention is that the city’s solid waste disposal charge is a tax, and as such it is invalid because it was never put before the people for approval as required by § 260.245, RSMo Supp.1975.

The legislature enacted §§ 260.-200-.245 to prevent public nuisances, public health hazards, and the despoliation of the environment that necessarily accompany the accumulation and unmanaged disposal of garbage, refuse, and filth. Throughout human history this menace has led to and intensified disease and plague. The legislature, in its wisdom, has forbidden the dumping of solid waste on the ground, in streams, springs, and other bodies of water except through licensed solid waste processing facilities, solid waste disposal areas, and other means that do not create public nuisances or adversely affect the public health.

Section 260.215, the provision pursuant to which the city enacted its ordinances, in part provides:

“. . . each city . . . shall provide . . . for the collection and disposal of solid wastes within its boundaries; shall be responsible for implementing their approved plan . . . as it relates to the storage, collection, transportation, processing, and disposal of their solid wastes . . Each city . . . may levy and collect charges for the necessary cost of providing such services, and may levy an annual tax . . .for solid waste management, and ... do all other things necessary to provide for a proper and effective solid waste management system . .” Section 260.245 qualifies a municipality’s authority to levy a tax under § 260.215 by requiring that such an annual tax be approved by a majority of the voters in the governmental unit.

*774 First, it must be noted that nothing in the statutory scheme compels the conclusion that all payments made pursuant to § 260.215 are taxes. To the contrary, the permissive language of the section authorizes either a service charge or a tax. Moreover, if only a tax were contemplated by § 260.215, the language referring to “charges” would be rendered mere surplus-age.

The term “tax” has been defined variously, but the appropriate definition for us is found in Leggett v. Missouri State Life Ins. Co., 342 S.W.2d 833, 875 (Mo. banc 1960) in which we stated: “Taxes are ‘proportional contributions imposed by the state upon individuals for the support of government and for all public needs.’ . . . Taxes are not payments for a special privilege or a special service rendered. . . . Fees or charges prescribed by law to be paid by certain individuals to public officers for services rendered in connection with a specific purpose ordinarily are not taxes . unless the object of the requirement is to raise revenue to be paid into the general fund of the government to defray customary governmental expenditures rather than compensation of public officers for particular services rendered. . . .” See also Wilhoit v. City of Springfield, 237 Mo.App. 775, 171 S.W.2d 95, 100-101 (1943).

In the case before us, the charge was only incidental to the regulatory scheme. The payments went only to pay the cost of the waste collection and disposal. The ordinances authorized only those charges necessary to pay the expenses of the service; the hauler’s bid proposal, which was incorporated into the waste hauling contract, called for $2.45 per month; the city billed the appellants at the rate of $2.45 per month, and the city seeks to collect unpaid charges of $2.45 per month. None of the money subsidized the operation of the city or went into general revenue. Rather, the payments were collected for a specific purpose, to pay the cost of the service. Hence, the charge is not a tax, but a service charge. See Mayor and Aldermen of City of Milledgeville v. Green, 221 Ga. 498, 145 S.E.2d 507, 509 (1965); City of Lake Charles v. Wallace, 247 La. 285, 170 So.2d 654, 655, 660-61 (1965); Tayloe v. City of Wahpeton, 62 N.W.2d 31, 36-37 (N.D.1953).

Having found the waste collection and disposal fee to be a service charge, it remains to be determined whether the mandatory nature of this charge is a reasonable and valid exercise of the city’s police power.

Free access — add to your briefcase to read the full text and ask questions with AI

Craig v. City of MacOn, 543 S.W.2d 772 (Mo. 1976).

543 S.W.2d 772 (Craig v. City of MacOn) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

O'Grady v. Merchant Exchange Productions, Inc.
California Court of Appeal, 2019
Damon v. City of Kansas City
419 S.W.3d 162 (Missouri Court of Appeals, 2013)
Engelage v. City of Warrenton
378 S.W.3d 410 (Missouri Court of Appeals, 2012)
Opinion No. (2010)
Missouri Attorney General Reports, 2010
State v. Richard
298 S.W.3d 529 (Supreme Court of Missouri, 2009)
State Ex Rel. Koster v. Olive
282 S.W.3d 842 (Supreme Court of Missouri, 2009)
City of Kansas City v. Jordan
174 S.W.3d 25 (Missouri Court of Appeals, 2005)
Raab v. Town of Schererville
766 N.E.2d 790 (Indiana Court of Appeals, 2002)
City of Bridgeton v. Northwest Chrysler-Plymouth, Inc.
37 S.W.3d 867 (Missouri Court of Appeals, 2001)
State Ex Rel. Teefey v. Board of Zoning Adjustment of Kansas City
24 S.W.3d 681 (Supreme Court of Missouri, 2000)
Township of West Manchester v. Mayo
746 A.2d 666 (Commonwealth Court of Pennsylvania, 2000)
Ennis v. City of Ray
1999 ND 104 (North Dakota Supreme Court, 1999)
Laudermilk v. Fordice
948 F. Supp. 596 (N.D. Mississippi, 1996)
City of Princeton v. Stamper
466 S.E.2d 536 (West Virginia Supreme Court, 1995)
Professional Houndsmen of Missouri, Inc. v. County of Boone
836 S.W.2d 17 (Missouri Court of Appeals, 1992)
Brown v. County of Horry
417 S.E.2d 565 (Supreme Court of South Carolina, 1992)
Keller v. Marion County Ambulance District
820 S.W.2d 301 (Supreme Court of Missouri, 1991)