SB 1003 - Currently, a city or town may not bring any action in court as a representative member of a class to collect any business license tax imposed on a telecommunications company. However, under current law, such city or town could bring an action in court individually to collect any such business license tax imposed on a telecommunications company. In addition, current law provides that a taxpayer shall not be precluded from initiating an action in court as a representative member of a class seeking injunctive relief against the Missouri Department of Revenue to enforce the collection of the business license tax. Under this act, these provisions are repealed.
Under this act, no political subdivision shall participate in any action in federal court as either a representative or member of a class to enforce or collect any tax.
This act is substantially similar to HB 2243 (2016).