SB 24 Modifies provisions relating to political subdivisions, taxation, roads, emergency services, liquor, crimes, and merchandising practices
Sponsor: Parson
LR Number: 0361H.08C Fiscal Note available
Committee: Jobs, Economic Development and Local Government
Last Action: 5/17/2013 - In Conference--SB 24-Parson, with HCS, as amended Journal Page:
Title: HCS SB 24 Calendar Position:
Effective Date: Varies
House Handler: Hinson

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Current Bill Summary


CCS/HCS/SB 24 - This act modifies provisions relating to political subdivisions, taxation, roads, emergency services, liquor, crimes, and merchandising practices.

COUNTY BUILDING CODES - Sections 64.170 & 64.205

Under current law, first and second class counties may adopt building codes if given the authority by the voters. This act allows all counties to adopt building codes when authorized by voters.

This act also provides that county building codes do not apply to structures used solely for agricultural purposes.

This provision is similar to a provision contained in HCS/HB 161 (2013).

TAXES IMPOSED BY EDMUNDSON & WOODSON TERRACE - Sections 67.1009 & 94.270

This act authorizes the cities of Edmundson and Woodson Terrace to impose a transient guest tax. Such a tax cannot exceed 0.6% of the sales price per room per night. The tax does not take effect until voted on by the residents of the city.

Currently, Edmundson and Woodson Terrace are prohibited from raising their hotel and motel license tax more than 5% per year or over a certain total cap. This amendment removes the references to Edmundson and Woodson Terrace.

TRANSIENT GUEST TAXES ON DISASTER RELIEF - Section 67.1020

This act exempts nongovernmental agencies congressionally mandated to provide disaster relief services from transient guest taxes. This provision is similar to SB 441 (2013).

PORT IMPROVEMENT DISTRICTS ACT

The act modifies several definitions contained in the Port Improvement District Act. Under the act, the term "consent" means the written acknowledgment and approval of the creation of a district by the real property owners owning more than 60% by assessed valuation of real property within the proposed district's boundaries and more than 60% per capita of the real property owners within the proposed district boundaries. The act further modifies the terms "obligations", "port district boundaries", "project", "qualified project costs", "respondent" and "taxpayer" (Section 68.205).

The act modifies the location of where the draft petition for creating a port improvement district must be filed. Under current law, the draft petition must be filed in the circuit court where the port improvement district is located. This act clarifies this requirement by requiring the draft petition to be filed in the circuit court where a majority of the proposed port improvement district is located. Under current law, a port authority board must file certain documents with the Missouri Highways and Transportation Commission. Under this act, these documents only have to be filed with the commission if the proposed district lies within state highways. Under current law, a petition is proper for consideration and approval by the board and the circuit court if it has been signed by property owners collectively owning more than 60% per capita of all owners of real property within the boundaries of the proposed district and contains certain information. Under the proposed act, the petition is proper for consideration if it has the consent (as defined by the act) of the property owners and the petition contains certain information. No consent is necessary if the port authority is the owner of all the real property within the proposed district (Section 68.210).

Under current law, port authorities located in Clay County do not have the authority to establish port improvement districts within their port district boundaries. This act removes this legal impediment (Section 68.210).

Under current law, a port authority must hold a public hearing on a proposed port improvement district not more than 10 days prior to submitting the petition to the circuit court. This act requires the public hearing to be held not more than 60 days prior to submitting the petition to the circuit court.

Under current law, notice of the hearing must be provided by both publication and mailing. This act eliminates the mailing requirement where the port authority is the owner of all the real property within the proposed district (Section 68.215).

The act clarifies that the circuit court must give notice of the petition to create a port improvement district when the court receives the filed petition (Section 68.225).

This act provides that no mail-in ballot election is required to levy a real property tax where the port authority is the owner of all of the real property within the proposed district (Section 68.235).

This act provides that a port authority shall repeal by resolution the continuation of any real property tax when all obligations of the port improvement project have been met, unless the real estate tax in any way secures outstanding obligations of the port improvement project or covers ongoing expenses the port authority has incurred to pay qualified project costs of any of the approved port improvement project.

The act further provides that any remaining funds in such special trust fund which exceed any remaining obligations of the port improvement project and are not needed to cover ongoing expenses shall be refunded pro-rata to the property owners. Current law provides that remaining property tax funds that are not needed for current expenditures may be invested by the port authority or used for other port improvement projects (Section 68.240).

This act provides that no mail-in ballot election is required to levy a sales tax if the port authority is the owner of all of the real property within the proposed district (Sections 68.245 and 68.250)

Under current law, the provisions of the Port Improvement District Act are nonseverable meaning that if one provision is found invalid the entire act is invalidated. This act makes the provisions of the Port Improvement District Act severable (Section 68.259).

These provisions are similar to SB 257 (2013).

ANNEXATION PROCEDURES - Sections 71.012 to 71.015 & 72.401

Under current law, owners of recorded fee interests in property in an area may file a verified petition requesting annexation. This act provides that such owners may request annexation by filing a notarized, rather than a verified, petition.

This act also provides that a petition not being verified or notarized shall not affect the validity of an annexation.

In addition, this act requires any action seeking to deannex or challenge an annexation or to oust a municipality from an annexed area must be brought within three years of the adoption of the annexation ordinance. If the annexing municipality fails to provide services within three years, the deannexation action must be brought within four years of the effective date of the annexation.

This act provides that any annexation approved by a majority of property owners in St. Louis County when the annexing municipality provides water and sanitary sewer service shall not be subject to review by the St. Louis County Boundary Commission.

CITY AND COUNTY HOSPITAL DISTRICTS

Sections 96.155, 144.032, 205.205 & 206.125

This act allows city and county hospital districts formed under Chapters 96, 205, and 206 to abolish the current property taxes authorized to fund hospital operations and establish a sales tax for such operations instead. Such change can only occur after an election and approval of citizens of the respective city or county districts.

TAX INCREMENT FINANCING - Section 99.845

Currently, fifty percent of additional revenue generate by taxes and attributable to economic activities in a redevelopment area utilizing tax increment financing are to be deposited into the special allocation fund for the TIF project. Certain taxes are exempt from this deposit requirement. This act adds for projects approved after August 28, 2013, taxes imposed to pay for emergency communications systems in St. Louis County to the list of exemptions.

The act also exempts any increase in property taxes passed by a political subdivision after the date the redevelopment project is approved for such property from payments in lieu of taxes.

PROPERTY TAXES ON TRACTORS AND TRAILERS - Sections 137.090 & 137.095

This act specifies that tractors or trailers used in interstate commerce will have their Missouri assessed value based on the ratio of the number of miles traveled in Missouri and the number of total miles traveled.

INTERSTATE DIVISION OF CORPORATE INCOME

Currently, to determine Missouri taxable income for a corporation, the in state sales are added to one-half the sales partially occurring in the state and this amount is then divided by the total amount of sales. This amount is then multiplied by the net income of the corporation to determine the Missouri taxable income. A sale is in state if the seller's shipping point and purchaser's destination point are both in this state. A sale is partially in this state if the seller's shipping point is in this state and the purchaser's destination point is outside this state, or vice versa.

This act determines Missouri taxable income for a corporation by dividing in state sales by the total amount of sales and multiplying this fraction by the net income of the corporation. A sale is in state if the purchaser's destination point is in this state. A sale is not in this state if the purchaser's destination point is outside this state.

This provision is identical to SB 461 (2013).

SALES TAX EXCEPTION - Section 144.011

This act creates an exemption from sales an use taxes for the sale of a right under a contract of at least six months for first refusal to purchase tickets at an arena located in Kansas City.

SCHOOL BOARDS LEASING BUILDINGS - Sections 177.011 & 177.088

This act modifies a prohibition on school boards leasing or renting buildings while a school building is unoccupied so that a school board may lease a building as provided in Section 177.088 when a school building is unoccupied. Currently, the board of any educational institution may only enter into an agreement with a not-for-profit corporation when making certain transaction or modifications involving sites, buildings, furnishings, and equipment. This act allows the board of any educational institution to enter into agreements with any organization. The act also repeals provisions allowing the educational institutions to refinance any lease purchase agreement for the purposes of payment on any lease. These provisions are similar to HB 783 (2013) HCS/SB 24 (2013), and SB 474 (2013).

MISSOURI MUSEUM AND CULTURAL DISTRICT ACT - Sections 184.800 to 184.865

This act modifies the Missouri Museum District Act. The act expands the scope of museum districts to include buildings or areas used for promoting culture and the arts, including theater, music, entertainment, public places, libraries, and other public assets. The act restricts the creation of museum and cultural districts under these provisions to situations where the majority of the property is located within a disaster area. The act requires that petitions to create museum and cultural districts be filed within five years of the Presidential declaration establishing the disaster area. The museum and cultural district can include property parcels that are not connected to each other. Legal voters who live in the proposed district will not be required to be listed on the petition to create the district, will not be required to be served a copy of the petition creating the district, and will not have statutory authority to sue to support or oppose the creation of the district. The board of directors of the district will be made of five members who are all elected at a public meeting. The General Assembly is authorized to make appropriations from general revenue to a district created under this act for a period of twenty years after January 1, 2013. In addition to a sales tax, the board is authorized to impose, with the approval of qualified voters, a fee of up to one dollar on any person or entity that offers or manages an event in the district and charges admission for the event. The district will not be required to contract only with a not-for-profit or governmental entity to operate and manage any museum or cultural asset in the district.

These provisions are similar to HCS/SB 23 (2013), SB 74 (2013) and HB 158 (2013).

CERTIFICATION OF COMMUNITY PARAMEDICS - Sections 190.098 & 190.100

This act allows the Department of Health and Senior Services to certify community paramedics. A community paramedic must be currently certified as a paramedic, have successfully completed an approved community paramedic certification program, and completed an application. No person may hold himself or herself out as a community paramedic or provide community paramedic services unless the person is certified.

An ambulance service must enter into a written contract to provide community paramedic services in another ambulance service area. The contract may be for an indefinite period of time as long as it includes at least a 60-day cancellation notice by either ambulance service.

This provision is similar to a provision of SCS/HB 307 (2013) and HCS/HB 335 (2013).

GROUND AMBULANCES - Section 190.105

The act removes a prohibition against ground ambulances being operated without immediate supervision by a person holding a valid emergency medical technician license.

ST. CHARLES CITY HEALTH DEPARTMENT - Section 192.310

This act add the City of St. Charles to the list of municipalities that are exempt from provisions regarding the appointment of a county health officer. The city must furnish the Department of Health and Senior Services with reports of certain statistical information.

MAINTENANCE OF PRIVATE ROADS - Section 228.369

This act specifies that a plan of maintenance must be a direct agreement among the homeowners who abut or have easement rights over a private road, and a homeowner cannot be required to join a homeowner or subdivision association as part of a plan of maintenance for a private road. This provision is identical to HB 868 (2013).

ALCOHOL RELATED TRAFFIC OFFENSES

This act requires the court to order the Department of Revenue to issue a license to persons convicted of certain intoxication-related traffic offenses if the person (1) petitions the court, (2) has no pending charges or convictions relating to alcohol or drugs over a certain period, and (3) the court finds that the person does not pose a threat to the public. (Section 302.060)

For persons seeking a stay of assessment of points, the act gives them the option of completing the driver-improvement program through an online course. (Section 302.302 and 476.385)

A person whose license is to be suspended for a first offense of driving while intoxicated or driving with excessive blood alcohol content may complete a 90-day period of restricted driving privilege in lieu of the suspension if he or she provides proof to the department that all vehicles operated by the person have a functioning, certified ignition interlock device. If the person fails to maintain proof of the device, the restricted driving privilege will be terminated. Upon completion of the 90-day period of restricted driving privilege, compliance with other requirements of law, and filing proof of financial responsibility with the department, the license must be reinstated. However, if the monthly monitoring reports during the 90-day period indicate that the ignition interlock device has registered a confirmed BAC level above the alcohol setpoint or the reports indicate the device has been tampered with or circumvented, then the license will not be reinstated until the person completes an additional 30-day period of restricted driving privilege. (Section 302.304)

The act specifies that any person who has had a license to operate a motor vehicle suspended or revoked as a result of an assessment of points for a conviction for an intoxication-related traffic offense and has a prior alcohol-related enforcement contact will be required to file proof with the department that any motor vehicle operated by the person is equipped with a functioning, certified ignition interlock device as a required condition of reinstatement of the license. (Section 302.304)

Persons may receive a limited driving privilege if his or her license at the time of application has been suspended or revoked due to a failure to submit to a chemical test and the person has completed the first 90 days of revocation and files proof of installation with the department that any vehicle operated by him or her is equipped with a functioning, certified ignition interlock device, provided he or she is not otherwise ineligible for a limited driving privilege. (Section 302.309)

The act specifies that a circuit court or the department may allow a person who has been convicted more than twice for driving while intoxicated and has had his or her license revoked for a period of 10 years without the ability to obtain a new license or for a person who has been convicted twice for driving while intoxicated and has had his or her license revoked for a period of five years to apply for a limited driving privilege and repeals the requirement that he or she must serve at least 45 days of the disqualification or revocation. A circuit court must grant a limited driving privilege to any person who otherwise is eligible, has filed proof of installation of a certified ignition interlock device, and has had no alcohol-related enforcement contacts since the contact that resulted in his or her license denial. (Section 302.309)

A person whose driving record shows no prior alcohol related enforcement contacts in the immediately preceding five years may complete a 90-day period of restricted driving privilege in lieu of the suspension if he or she provides proof to the department that all vehicles operated by the person have a functioning, certified ignition interlock device. Upon completion of the restricted driving period, compliance with other requirements of law, and filing proof of financial responsibility with the department, the license must be reinstated. However, if the monthly monitoring reports during such 90-day period indicate that the ignition interlock device has registered a confirmed BAC level above the alcohol setpoint or has been tampered with or circumvented, then the license cannot be reinstated until he or she completes an additional 30-day period of restricted driving

privilege. (Section 302.525)

The act specifies that any person who has a license to operate a motor vehicle revoked under these provisions and has a prior alcohol-related enforcement contact will be required to file proof with the department that any motor vehicle operated by him or her is equipped with a functioning, certified ignition interlock device as a required condition of reinstatement. The ignition interlock device must be required on all motor vehicles operated by the person for a period of at least six months immediately following reinstatement. If the monthly monitoring reports show that the device has registered a confirmed blood alcohol concentration reading above the alcohol setpoint or has been tampered with or circumvented, then the period will be extended for an additional six months. (Section 577.041)

Provisions relating to alcohol related traffic offenses, except section 302.309, have an effective date of March 3, 2014. Section 302.309 has an emergency clause. These provision are similar to HB 931 (2013).

MOVING TRAFFIC VIOLATIONS

Currently, if a Missouri resident fails to dispose of a moving traffic violation charge, the court must order the Director of the Department of Revenue to suspend his or her driving privileges if the charges are not disposed of and fully paid within 30 days. Upon proof of disposition of charges and payment of fine, court costs, and reinstatement fee, the director must return the license and remove the suspension from the driving record if he or she was not operating a commercial motor vehicle or a commercial driver's license holder at the time of the offense. The act removes the requirement that the director return the license upon proof of the disposition of charges. (Section 302.341)

INTOXICATING LIQUORS - Sections 311.055 & 311.091

This act provides that beer brewed for personal or family use may be removed from the premises where brewed for use at organized affairs, exhibitions, or competitions, such as home brewer contests, tastings, or judging. The use may occur off licensed retail premises, on any premises under a temporary retail license, or on any tax-exempt organization's licensed premises. In addition, this act provides that intoxicating liquor manufactured for personal or family use may not be offered for sale. This provision contains an emergency clause.

Under current law, the Division of Alcohol and Tobacco Control may issue a license to serve liquor by the drink at retail for consumption on a boat that can carry 100 or more passengers. This act allows a person to get a license to serve liquor by the drink at retail for consumption on a boat that can carry 45 to 99 passengers and is on Table Rock Lake.

These provision similar to SB 141 (2013) and a provision contained in SS/SCS/SB 121 (2013).

ANNEXATION OF FIRE PROTECTION DISTRICT PROPERTY - Section 321.322

Under current law, when certain cities annex property located within the boundaries of a fire protection district, the city takes over fire protection service for that property and the fire protection district can no longer collect taxes upon such property. This act provides that when the City of De Soto annexes property located within a fire protection district, the district and not the city continues to provide fire and emergency medical services to the annexed property.

The fire protection district may not tax the annexed area except for any bonded indebtedness that existed prior to the annexation. The annexing city must pay the district an amount equal to that which the fire protection district would have levied on all taxable property within the annexed area.

FIRE PROTECTION DISTRICTS - Section 321.690

Under current law, there are specific audit provisions for fire protection districts in St. Louis and Greene County. This act removes Greene County from these provisions.

MISREPRESENTATION OF FLORIST LOCATION - Section 407.312

This act prohibits a florist from including a geographical reference in the name of its business and listing such name in a telephone directory, on the internet, or in a print advertisement when the florist is not physically located in that place. An exception is made if the listing or advertisement conspicuously states the florist's actual physical location. This act requires that a florist specify a local telephone number for listing or advertising purposes. A violation of the act is considered an unlawful merchandising practice and may be prosecuted as such. This provision is identical to SB 101 (2013).

DONATED GOODS RECEPTACLES - Section 407.485

This act requires that for-profit entities specify on the deposited goods receptacle the following: "Deposited items are not for charitable organizations and will be resold for profit. Deposited items are not tax deductable." A violation of this provision shall constitute an unfair business practice.

This act also requires not-for-profit entities to specify on the donation receptacle the following: "This receptacle is owned and operated by (not-for-profit entity) and (% of proceeds donated to the not-for-profit entity) a percent of the proceeds from the sale of any donations shall be used for the charitable mission of (cause)." A violation of this provision shall constitute an unfair business practice.

In addition, all receptacles shall display the name, address, and telephone number of the owner and operator of the receptacle. The owner and operator of the receptacle shall maintain permission to place the receptacle on the property where the receptacle is located. Failure to obtain permission shall constitute an unfair business practice. Unless specified in writing, the property owner may remove the receptacle and bill the charges to the receptacle owner. If the receptacle owner does not pay the charges within 30, they relinquish any right to the receptacle. If the receptacle does not display the name, address, and telephone number of the owner and operator, it shall be considered abandoned.

Any owner and operator of a receptacle that does not display the address of the owner and operator, but does display the website of the owner and operator, shall make the address easily accessible on such website. This subsection shall expire on September 1, 2014.

MEGHAN LUECKE & MIKE HAMMANN