Missouri § 92.080 - Municipalities prohibited from imposing certain taxes on telecommunications companies.
Full text of Missouri Revised Statutes of Missouri § 92.080 — Municipalities prohibited from imposing certain taxes on telecommunications companies., with citation guidance and answers to common questions.
§ 92.080. Municipalities prohibited from imposing certain taxes on telecommunications companies.
Notwithstanding any provisions of this chapter or chapter 66, 80, or 94, or the provisions of any municipal charter, after August 28, 2005, no municipality may impose any business license tax, tower tax, or antennae tax on a telecommunications company except as specified in sections 92.074 to 92.095.
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(L. 2005 H.B. 209)
(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).
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 92.080
What does Revised Statutes of Missouri § 92.080 cover?
Section 92.080 ("Municipalities prohibited from imposing certain taxes on telecommunications companies.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 92.080?
A common citation format is "Revised Statutes of Missouri § 92.080" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 92.080 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.