92.083. Terms used in ordinances to have statutory meaning, when--existing ordinances not repealed.
Terms used in ordinances to have statutory meaning, when--existingordinances not repealed.
92.083. 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, RSMo, or under theauthority granted in its charter, the terms used in such ordinance shall beconstrued, for the purposes of sections 92.074 to 92.095, to have themeanings set forth in this section, regardless of any contrary definitionin the ordinance:
(1) "Gross receipts" means all receipts from the retail sale oftelecommunications service taxable under section 144.020, RSMo, and fromany retail customer now or hereafter exempt from the state sales tax;
(2) "Telephone service", "telecommunications service","telecommunications", "local exchange service", "local exchange telephonetransmission service", "exchange telephone service" or similar terms meanstelecommunications service as defined in section 92.077.
2. Nothing in this section shall have the effect of repealing anyexisting ordinance imposing a business license tax on a telecommunicationscompany; provided that a city with an ordinance in effect prior to August28, 2005, complies with the provisions of section 92.086.
3. Any business license tax imposed on a telecommunications companyafter July 1, 2006, shall be imposed on the retail sale oftelecommunications service.
(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).