92.077. As used in sections 92.074 to 92.095, unless the contextclearly requires otherwise, the following terms mean:
(1) "Business license tax", any tax, including any fee, charge, orassessment in the nature of a tax, assessed by a municipality on atelecommunications company for the privilege of doing business within theborders of such municipality, and specifically includes any tax assessed ona telecommunications company by a municipality under section 66.300, RSMo,and section 80.090, RSMo, section 92.073, section 94.110, 94.270, or94.360, RSMo, or under authority granted in its charter, as well as anoccupation license tax, gross receipts tax, franchise tax, or similar tax,but shall not include:
(a) Any state or municipal sales tax imposed under sections 144.010to 144.525, RSMo; or
(b) Any municipal right-of-way usage fee imposed under the authorityof a municipality's police powers under Section 253(c) of the FederalTelecommunications Act of 1996, or under sections 67.1830 to 67.1846, RSMo;or
(c) Any tax or fee levied for emergency services under section190.292, 190.305, 190.325, 190.335, or 190.430, RSMo, or any tax authorizedby 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 Missourientitled by authority of section 66.300, RSMo, section 80.090, RSMo,section 92.073, section 94.110, 94.270, or 94.360, RSMo, or under authoritygranted in its charter to assess a business license tax ontelecommunications companies;
(5) "Telecommunications company", any company doing business in thisstate that provides telecommunications service;
(6) "Telecommunications service", the same meaning as such term isdefined in section 144.010, RSMo. The term telephone company, as used insections 94.110, 94.270, and 94.360, RSMo, shall have the same meaning astelecommunications company as defined in this section.
(L. 2005 H.B. 209)
(2006) Subsection 10 of section 92.086, RSMo, is a special law prohibited under subdivision (30), section 40, article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, RSMo, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089, RSMo, are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 2006 WL 2256882 (Mo.banc).
92.077. As used in sections 92.074 to 92.095, unless the contextclearly requires otherwise, the following terms mean:
(1) "Business license tax", any tax, including any fee, charge, orassessment in the nature of a tax, assessed by a municipality on atelecommunications company for the privilege of doing business within theborders of such municipality, and specifically includes any tax assessed ona telecommunications company by a municipality under section 66.300, RSMo,and section 80.090, RSMo, section 92.073, section 94.110, 94.270, or94.360, RSMo, or under authority granted in its charter, as well as anoccupation license tax, gross receipts tax, franchise tax, or similar tax,but shall not include:
(a) Any state or municipal sales tax imposed under sections 144.010to 144.525, RSMo; or
(b) Any municipal right-of-way usage fee imposed under the authorityof a municipality's police powers under Section 253(c) of the FederalTelecommunications Act of 1996, or under sections 67.1830 to 67.1846, RSMo;or
(c) Any tax or fee levied for emergency services under section190.292, 190.305, 190.325, 190.335, or 190.430, RSMo, or any tax authorizedby 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 Missourientitled by authority of section 66.300, RSMo, section 80.090, RSMo,section 92.073, section 94.110, 94.270, or 94.360, RSMo, or under authoritygranted in its charter to assess a business license tax ontelecommunications companies;
(5) "Telecommunications company", any company doing business in thisstate that provides telecommunications service;
(6) "Telecommunications service", the same meaning as such term isdefined in section 144.010, RSMo. The term telephone company, as used insections 94.110, 94.270, and 94.360, RSMo, shall have the same meaning astelecommunications company as defined in this section.
(L. 2005 H.B. 209)
(2006) Subsection 10 of section 92.086, RSMo, is a special law prohibited under subdivision (30), section 40, article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, RSMo, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089, RSMo, are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 2006 WL 2256882 (Mo.banc).
92.077. As used in sections 92.074 to 92.095, unless the contextclearly requires otherwise, the following terms mean:
(1) "Business license tax", any tax, including any fee, charge, orassessment in the nature of a tax, assessed by a municipality on atelecommunications company for the privilege of doing business within theborders of such municipality, and specifically includes any tax assessed ona telecommunications company by a municipality under section 66.300, RSMo,and section 80.090, RSMo, section 92.073, section 94.110, 94.270, or94.360, RSMo, or under authority granted in its charter, as well as anoccupation license tax, gross receipts tax, franchise tax, or similar tax,but shall not include:
(a) Any state or municipal sales tax imposed under sections 144.010to 144.525, RSMo; or
(b) Any municipal right-of-way usage fee imposed under the authorityof a municipality's police powers under Section 253(c) of the FederalTelecommunications Act of 1996, or under sections 67.1830 to 67.1846, RSMo;or
(c) Any tax or fee levied for emergency services under section190.292, 190.305, 190.325, 190.335, or 190.430, RSMo, or any tax authorizedby 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 Missourientitled by authority of section 66.300, RSMo, section 80.090, RSMo,section 92.073, section 94.110, 94.270, or 94.360, RSMo, or under authoritygranted in its charter to assess a business license tax ontelecommunications companies;
(5) "Telecommunications company", any company doing business in thisstate that provides telecommunications service;
(6) "Telecommunications service", the same meaning as such term isdefined in section 144.010, RSMo. The term telephone company, as used insections 94.110, 94.270, and 94.360, RSMo, shall have the same meaning astelecommunications company as defined in this section.
(L. 2005 H.B. 209)
(2006) Subsection 10 of section 92.086, RSMo, is a special law prohibited under subdivision (30), section 40, article III, Constitution of Missouri. Under the nonseverability clause in section 92.092, RSMo, sections 92.074, 92.077, 92.080, 92.083, 92.086, and 92.089, RSMo, are invalid in their entirety. City of Springfield v. Spring Spectrum, L.P., 2006 WL 2256882 (Mo.banc).
