SB 1418 - This act renames the "Municipal Telecommunications Business License Tax Simplification Act" to the "Municipal Telecommunications Business License Tax Modernization Act". (Section 92.074) This act also makes several technical corrections to definitions, and modifies the definition of "telecommunications service" to include several telephone services, as described in the act. (Section 92.077) Current law requires the Department of Revenue to publish a list of municipalities that have enacted ordinances imposing a business license tax on a telecommunications company. This act provides that such list shall not include municipalities that imposed a flat fee instead of a tax based on gross receipts. This act repeals language relating to legislative intent and also repeals some obsolete language. (Multiple sections) This act declares that the provisions of the act apply to all municipalities, and abrogates the decisions in City of Aurora v. Spectra Communications Group, LLC, 592 S.W.3d 764 (Mo. banc 2019) and Collector of Winchester v. Charter Communications, Inc., 660 S.W.3d 405 (Mo. Ct. App. E.D. 2022). This act is identical to HB 2606 (2024). JOSH NORBERG