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SB 438 - This act repeals the Municipal Telecommunications Business Licenses Tax Simplification Act, which was previously held unconstitutional by the Missouri Supreme Court. The act creates in its place the Municipal Telecommunications Business License Tax Modernization Act. The act requires that local ordinances imposing a business license tax on providers of wireless telecommunication services must comply with definitions provided by the act. Business license taxes on providers of wireless telecommunication services may only be imposed on the retail sales of such services to a purchaser. Guidelines are provided to source where retail sales of wireless telecommunication services should be deemed to occur. This act is identical to HB 756 (2015). MIKE HAMMANN
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