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SB 1084 - Under the act, any business license tax renewed or imposed on a telecommunications company shall be limited to the gross receipts resulting from the retail sale of basic local telecommunications service and derived from the furnishing of such service entirely within the municipality. Provisions of law relating to interest on judgement balances shall apply to fees and costs due pursuant to provisions of law relating to the public right-of-way. The act states that no additional fees, penalties, or interest shall be imposed by political subdivisions for delinquent taxes due as a result of the imposition of a license tax by any municipal corporation or fees or costs due pursuant to provisions of law relating to the public right-of-way. Finally, all suits involving a dispute or seeking the collection of unpaid license taxes pursuant to a provision of law about St. Louis County utility license taxes, or fees or costs due pursuant to provisions of law relating to the public right-of-way, shall be brought within 3 years of the date the taxes, costs, or fees are due and payable. JAMIE ANDREWS
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