HB 209 -- Simplified Municipal Telecommunications Business
License Tax

Sponsor:  Cooper (120)

This bill authorizes the simplified municipal telecommunications
business license tax.  After August 28, 2005, any municipality
may impose this tax on a telecommunications company for the
privilege of doing business within its borders.  The
telecommunications company can pass the tax onto its retail
customers only if the company itemizes the tax on the customer's
bill.  The Director of the Department of Revenue will publish a
list of the municipalities imposing this tax.

The maximum rate of the gross receipts percentage for any
municipality is 5% for tax years 2006 and 2007; 3% for 2008 and
2009; and 1% for 2010 and thereafter.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:18 pm