Missouri Court of Appeals, Eastern District / Dec 2, 2025
City of Jefferson, Missouri, Appellant, vs. Sprint Communications, Inc., et al., Respondents.
The City of Jefferson, Missouri, appealed the circuit court's dismissal of its claims against various telecommunication companies for delinquent business license taxes, violations of section 392.350, declaratory judgment, and accounting. The City argued the circuit court erred in interpreting the "limitation for bringing suit" in section 71.625.2, dismissing its section 392.350 and declaratory judgment claims as derivative or having an adequate legal remedy, and dismissing its accounting claims. The appellate court affirmed the circuit court's judgments, holding that the City failed to comply with statutory assessment and notice requirements for tax collection, lacked standing under section 392.350, and had adequate remedies at law for its declaratory judgment and accounting claims.