§ 92.080 — Municipalities prohibited from imposing certain taxes on telecommunications companies.

Missouri § 92.080

• Jurisdiction: Missouri
• Title VII: CITIES, TOWNS AND VILLAGES
• Ch. 92: Taxation in St. Louis, Kansas City, and Certain Other Cities

Text

Notwithstanding any provisions of this chapter or chapter 66 , 80 , or 94 , or the provisions of any municipal charter, after August 28, 2005, no municipality may impose any business license tax, tower tax, or antennae tax on a telecommunications company except as specified in sections 92.074 to 92.095 .

Legislative History

(L. 2005 H.B. 209) (2006) Subsection 10 of section 92.086 is a special law prohibited under subdivision (30), Section 40, Article III, Constitution of Missouri.  Under the nonseverability clause in section 92.092, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089 are invalid in their entirety.  City of Springfield v. Sprint Spectrum, L.P., 203 S.W.3d 177 (Mo.). (2019)  A statute is not a local or special law under Article III, Section 40 of the Missouri Constitution if the criteria for a class is supported by a rational or reasonable basis.  Prior court analysis, which shifted the burden of proof to the party defending a statute’s constitutionality and required the showing of substantial justification for that statute, has no basis in Article III, Sections 40 through 42, and should no longer be followed.  City of Aurora v. Spectra Communications Group, LLC, 592 S.W.3d 764 (Mo.banc).