Effective – 28 Aug 2005 92.074. Title of law. — Sections 92.074 to 92.095 shall be known as the “Municipal Telecommunications Business License Tax Simplification Act”. ——– (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 […]
Effective – 28 Aug 2005 92.077. Definitions. — As used in sections 92.074 to 92.095, unless the context clearly requires otherwise, the following terms mean: (1) “Business license tax”, any tax, including any fee, charge, or assessment in the nature of a tax, assessed by a municipality on a telecommunications company for the privilege of […]
Effective – 28 Aug 2005 92.080. Municipalities prohibited from imposing certain taxes on telecommunications companies. — 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 […]
Effective – 28 Aug 2005 92.083. Terms used in ordinances to have statutory meaning, when — existing ordinances not repealed. — 1. On or after July 1, 2006, if any city, county, village, or town has imposed a business license tax on a telecommunications company, as authorized in this chapter, or chapter 66, 80, or […]
Effective – 28 Aug 2005 92.086. List of municipalities with business license tax ordinances to be published — revenue director to collect tax, when — basis for tax — rulemaking authority — intent of general assembly — review of revenue collected — audit authority. — 1. On or before January 1, 2006, the director shall […]
Effective – 28 Aug 2005 92.089. Findings of general assembly — immunity for telecommunications companies, when. — 1. The general assembly finds and declares it to be the policy of the state of Missouri that costly litigation which have or may be filed by Missouri municipalities against telecommunications companies, concerning the application of certain business […]
Effective – 28 Aug 2005 92.092. Nonseverability clause. — All provisions of sections 92.074 to 92.089 are so essentially and inseparably connected with, and so dependent upon, each other that no such provision would be enacted without all others. If a court of competent jurisdiction enters a final judgment on the merits that is not […]
Effective – 28 Aug 2005 92.095. Severability clause. — The provisions of section 71.675 are severable from the provisions of sections 92.074 to 92.092. If any portion of sections 92.074 to 92.092 is declared unconstitutional or the application of any part of sections 92.074 to 92.092 to any person or circumstance is held invalid, section […]
