Platte County Commission Decision Not to Levy Taxes Upheld in Court

Economy |
By Patrick Tuohey | Read Time 3 min

My colleague David Stokes has written a good deal about an effort in Platte County to institute a sales tax to fund a children’s health fund. You can read those pieces here, here, and here. David argues that other similar funds in Missouri have had unsavory outcomes and the idea of politicizing charity itself is something we ought to avoid.

The measure passed, but the Platte County Commission voted unanimously not to implement the tax. The governing Missouri statute seems pretty clear, stating, “The governing body of a city not within a county, or any county of this state may, after voter approval under this section, levy a sales tax . . .” The commissioners argued the law gives them the discretion to levy the tax after a vote of the people (“may”) rather than require it (“shall”).

KCPBS’s “Week in Review” discussed the matter on February 28, and I pointed out that the commission’s position seemed strong. KCUR’s Brian Ellison argued the case was not as clear cut as I suggested.

Yet the day after a hearing on March 31, a circuit judge in Platte County agreed with the commission, issuing a decision immediately. The ruling concludes, “The plain language of §67.1775 gives the Commission discretion to levy or not levy the tax after voter approval.” Clear cut indeed.

Lastly, let me highlight one of the prescient arguments David put forward in September:

The two charitable agencies that gathered these petition signatures and are supporting this tax do great work for kids. Those two agencies, Synergy Services and Beacon Mental Health, are also going to benefit from this tax, and will almost certainly seek grants from it. (Both agencies have received funding from the Jackson or Clay county children’s services funds.) There is nothing wrong with that, but let’s not pretend that these charities have no self-interest in this process.

If we look to the last page of the October 28 Missouri Ethics Commission filing from the committee supporting the sales tax in Platte County, we can see that three charities contributed $13,000 to the YES campaign. David was correct—this effort incentivized Beacon Mental Health and other non-profits (Synergy Services seemingly did not donate to this campaign) to steer some of their valuable dollars to a political campaign, something we see too much of already. We should not be encouraging more of this.

The commissioners were right to oppose the sales tax. Platte Countians, regardless of how they voted on this matter, should be grateful for the commission’s willingness to make a stand against higher taxes and politicizing charities.

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Patrick Tuohey

About the Author

Patrick Tuohey is a senior fellow at the Show-Me Institute and co-founder and policy director of the Better Cities Project. Both organizations aim to deliver the best in public policy research from around the country to local leaders, communities and voters. He works to foster understanding of the consequences — often unintended — of policies regarding economic development, taxation, education, policing, and transportation. In 2021, Patrick served as a fellow of the Robert J. Dole Institute of Politics at the University of Kansas. He is currently a visiting fellow at the Yorktown Foundation for Public Policy in Virginia and also a regular opinion columnist for The Kansas City Star. Previously, Patrick served as the director of municipal policy at the Show-Me Institute. Patrick’s essays have been published widely in print and online including in newspapers around the country, The Hill, and Reason Magazine. His essays on economic development, education, and policing have been published in the three most recent editions of the Greater Kansas City Urban League’s “State of Black Kansas City.” Patrick’s work on the intersection of those topics spurred parents and activists to oppose economic development incentive projects where they are not needed and was a contributing factor in the KCPT documentary, “Our Divided City” about crime, urban blight, and public policy in Kansas City. Patrick received a bachelor’s degree from Boston College in 1993.

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