Buchanan County can collect a special marijuana sales tax on dispensaries within St. Joseph city limits, a judge ruled Wednesday in the second decision granting counties the right to stack taxes on top of city levies.
Circuit Judge Daniel Kellogg wrote in his two-page ruling that provisions in the recreational marijuana constitutional amendment passed in 2022 do not limit the taxing power of counties within corporate limits of towns and cities.
“To put it bluntly, the court cannot accept (the) plaintiff’s interpretation of ‘Local Government’ to prohibit the power of the county to impose such tax within the Saint Joseph city limits,” Kellogg wrote. “The definition of ‘Local Government’ includes both the city and the county. As such, both are authorized to impose and collect the tax.”
Vertical Enterprises, which is licensed for retail sales, cultivation and marijuana product manufacturing in St. Joseph, sued the Buchanan County Collector’s office, the Missouri Department of Revenue and the Buchanan County Clerk’s office to block enforcement of the tax.
Along with regular sales taxes – which in some locations approach 12% – people purchasing marijuana for recreational use also pay a special 6% state tax and a local tax of 3% if approved
