2012 Missouri Revised Statutes
TITLE VII CITIES, TOWNS AND VILLAGES
Chapter 92 Taxation in St. Louis, Kansas City (and Certain Other Cities)
Section 92.080 Municipalities prohibited from imposing certain taxes on telecommunications companies.
Municipalities prohibited from imposing certain taxes on telecommunications companies.
92.080. 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.
(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. Spring Spectrum, L.P., 2006 WL 2256882 (Mo.banc).
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