{"data":{"id":"us-mo/mo.-rev.-stat.-71.675","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 71.675","heading":"No class action suits permitted for enforcement or collection of business license taxes imposed on telecommunications companies.","body":"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.\n2. 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.","path":["Title VII - CITIES, TOWNS AND VILLAGES","Chapter 71 - Provisions Relative to All Cities and Towns"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=71.675","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:24Z","sha256":"c9c34f3c6c71ec90b6bb84e63a2f7678fb9c34b92e9f9dcc42174597764848e5","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-71.670","next":"us-mo/mo.-rev.-stat.-71.680"},"notice":"GroundRules: Original legal text. Not legal advice."}