Missouri § 71.675 - No class action suits permitted for enforcement or collection of business license taxes imposed on telecommunications companies.
Full text of Missouri Revised Statutes of Missouri § 71.675 — No class action suits permitted for enforcement or collection of business license taxes imposed on telecommunications companies., with citation guidance and answers to common questions.
§ 71.675. No class action suits permitted for enforcement or collection of business license taxes imposed on telecommunications companies.
1. Notwithstanding any other provision of law to the contrary, no city or town shall bring any action in federal or state court in this state as a representative member of a class to enforce or collect any business license tax imposed on a telecommunications company. A city or town may, individually or as a single plaintiff in a multiple-plaintiff lawsuit, bring an action in federal or state court in this state to enforce or collect any business license tax imposed on a telecommunications company.
2. Nothing in this section shall be construed to preclude any taxpayer from initiating an action in federal or state court as a representative member of a class seeking injunctive relief against the Missouri department of revenue to enforce the imposition, assessment, or collection of the business license tax provided under sections 92.074 to 92.095.
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(L. 2005 H.B. 209)
(2012) Section's bar on cities and towns serving as class representatives in suits to enforce or collect business license taxes on telecommunications companies violates article V, section 5 requirement that amending a procedural rule of the Supreme Court can only be done in a law limited to that purpose. State v. Jamison, 357 S.W.3d 589 (Mo.banc).
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 71.675
What does Revised Statutes of Missouri § 71.675 cover?
Section 71.675 ("No class action suits permitted for enforcement or collection of business license taxes imposed 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 § 71.675?
A common citation format is "Revised Statutes of Missouri § 71.675" (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 § 71.675 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.