Section 92.077

Title VII CITIES, TOWNS AND VILLAGES

Chapter 92

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 doing business within the borders of such municipality, and specifically includes any tax assessed on a telecommunications company by a municipality under section 66.300 and section 80.090, section 92.073, section 94.110, 94.270, or 94.360, or under authority granted in its charter, as well as an occupation license tax, gross receipts tax, franchise tax, or similar tax, but shall not include:

  (a)  Any state or municipal sales tax imposed under sections 144.010 to 144.525; or

  (b)  Any municipal right-of-way usage fee imposed under the authority of a municipality's police powers under Section 253(c) of the Federal Telecommunications Act of 1996, or under sections 67.1830 to 67.1846; or

  (c)  Any tax or fee levied for emergency services under section 190.292, 190.305, 190.325, 190.335, or 190.430^*, or any tax authorized by the general assembly after August 28, 2005, for emergency services;

  (d)  Any flat tax duly imposed on or before August 28, 2005;

  (2)  "Director", the director of the department of revenue;

  (3)  "Municipal", of or relating to a municipality;

  (4)  "Municipality", any city, county, town, or village in Missouri entitled by authority of section 66.300, section 80.090, section 92.073, section 94.110, 94.270, or 94.360, or under authority granted in its charter to assess a business license tax on telecommunications companies;

  (5)  "Telecommunications company", any company doing business in this state that provides telecommunications service;

  (6)  "Telecommunications service", the same meaning as such term is defined in section 144.010. The term "telephone company", as used in sections 94.110, 94.270, and 94.360, shall have the same meaning as telecommunications company as defined in this section.

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(L. 2005 H.B. 209)

*Section 190.430 was repealed by H.B. 1456, 2018.

(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).