City of Springfield v. Sprint Spectrum, L.P.

STITH, Judge.

The City of Springfield (“City”) appeals the trial court’s dismissal of its suit alleging that the “Municipal Telecommunications Business License Tax Simplification Act” (“Act”), codified at 92.074 to 92.095, RSMo Supp.2005,1 is unconstitutional in the manner in which it regulates and prohibits collection by municipalities of business license taxes on telecommunication companies for wireless service already provided by those companies before the law was enacted.

This Court agrees that section 92.086.10 violates the Missouri Constitution’s prohibition on special laws. It creates a…