KSHB 41 reporter Marlon Martinez covers Platte and Clay counties in Missouri. Share your story idea with Marlon.
—
The Missouri Court of Appeals Western District has ruled that Platte County officials were not required to impose a children’s services sales tax — even after voters approved it.
In a decision filed April 14, the court affirmed a lower court ruling denying a petition from residents Warren G. “Greg” Plumb and Tara Bennett, who sought to force the tax into effect through a writ of mandamus.
The case stems from a November 2024 ballot measure in which about 56% of voters supported a quarter-cent sales tax aimed at funding children’s services, including mental health care, substance abuse treatment and family support programs.
Despite that approval, the Platte County Commission voted not to implement the tax, arguing that state law only allows — but does not require — the tax to be levied.
Plumb and Bennett challenged that decision, asking the court to compel both the commission and the Missouri Department of Revenue to move forward with collection.
However, the appellate court found that Missouri law gives county leaders discretion. Judges pointed to statutory language stating a county “may” levy the tax after voter approval — not “shall,” which would make it mandatory.
The court also emphasized that the ballot question asked voters to authorize the tax, not directly impose it. That distinction, judges said, means the final decision still rests with local governing bodies.
Because of that interpretation, the court concluded there was no legal duty requiring officials to act — a key requirement for granting a writ of mandamus.
The ruling means the children’s services tax will not take effect in Platte County unless county leaders choose to adopt it in the future.
—
