Skip to main content
Find a Lawyer

Missouri Revised Statutes Title VII. Cities, Towns and Villages § 92.083. Terms used in ordinances to have statutory meaning, when--existing ordinances not repealed

Current as of January 01, 2025 | Updated by Findlaw Staff

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 94, or under the authority granted in its charter, the terms used in such ordinance shall be construed, for the purposes of sections 92.074 to 92.095, to have the meanings set forth in this section, regardless of any contrary definition in the ordinance:

(1)“Gross receipts” means all receipts from the retail sale of telecommunications service taxable under section 144.020 and from any retail customer now or hereafter exempt from the state sales tax;

(2)“Telephone service”, “telecommunications service”, “telecommunications”, “local exchange service”, “local exchange telephone transmission service”, “exchange telephone service” or similar terms means telecommunications service as defined in section 92.077.

2. Nothing in this section shall have the effect of repealing any existing ordinance imposing a business license tax on a telecommunications company; provided that a city with an ordinance in effect prior to August 28, 2005, complies with the provisions of section 92.086.

3. Any business license tax imposed on a telecommunications company after July 1, 2006, shall be imposed on the retail sale of telecommunications service.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Missouri Revised Statutes Title VII. Cities, Towns and Villages § 92.083. Terms used in ordinances to have statutory meaning, when--existing ordinances not repealed - last updated January 01, 2025 | https://codes.findlaw.com/mo/title-vii-cities-towns-and-villages/mo-rev-st-92-083/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard