Missouri Court of Appeals, Eastern District / Date unavailable
QuikTrip Corporation, Appellant, v. City of St. Charles, Missouri, Jennifer O'Connor, and Zachary Tusinger, Respondents.
Quicktrip (QT) filed a declaratory judgment action against the City of St. Charles, challenging a tourism tax and its enforcement, after the City retroactively applied the tax and took actions like withholding permits. The trial court dismissed QT's petition for failure to exhaust administrative remedies. The appellate court affirmed, holding that QT was required to exhaust its administrative remedies, even if it initiated its lawsuit first, and that its constitutional challenges were mixed with factual and statutory construction issues that also required administrative resolution.