State Codes and Statutes
Statutes > Missouri > T07 > C071 > 71_675No class action suits permitted for enforcement or collection ofbusiness license taxes imposed on telecommunications companies.
71.675. 1. Notwithstanding any other provision of law to thecontrary, no city or town shall bring any action in federal or state courtin this state as a representative member of a class to enforce or collectany business license tax imposed on a telecommunications company. A cityor town may, individually or as a single plaintiff in a multiple-plaintifflawsuit, bring an action in federal or state court in this state to enforceor collect any business license tax imposed on a telecommunicationscompany.
2. Nothing in this section shall be construed to preclude anytaxpayer from initiating an action in federal or state court as arepresentative member of a class seeking injunctive relief against theMissouri department of revenue to enforce the imposition, assessment, orcollection of the business license tax provided under sections 92.074 to92.095, RSMo.
(L. 2005 H.B. 209)
