CCS/HCS/SB 867 - This act contains provisions relating to taxes, counties, sheltered workshops, consolidation of road districts, license office fees, museum districts, highway designations, alcohol at the St. Louis airport, commercial zones, and property managers in Kansas City.
ST. LOUIS COUNTY SALES TAX DISTRIBUTION - 66.620
Currently, the revenues from a 1% sales tax in St. Louis County are distributed to unincorporated areas of the county as well as municipalities based on a formula. What are commonly called "Group B" entities pool their revenue from the tax. After a diversion to account for incorporation of previously unincorporated areas, revenues are generally split amongst the municipalities and unincorporated areas of the county in Group B by population, regardless of where the tax was collected.
Beginning January 1, 2017, municipalities and the unincorporated areas of the county in Group B receive at least 50% of the tax revenue generated in such municipality or unincorporated area of the county. However, such new formula shall not apply in any year where the total amount of sales taxes collected in the county is less than the amount collected in calendar year 2014 and any adjustment to provide a Group B entity with 50% of the tax revenue generated in that area shall not result in another Group B entity receiving less revenue than it received in 2014.
This provision is substantially similar to the truly agreed to and finally passed SS/SCS/HCS/HB 1561 (2016) and HCS/SS/SB 937 (2016) and is similar to SS/SCS/SB 788 (2016), HCS/SB 738 (2016), HB 1854 (2016), HB 2676 (2016), SB 379 (2015), HCS/HB 812 (2015), HCS/HB 1067 (2015) and provisions in CCS/HCS/SB 221 (2015).
NUISANCE ABATEMENT ORDINANCES - 67.402
This act allows St. Francois County and Taney County to enact nuisance abatement ordinances.
This provision is identical to HB 1695 (2016) and is similar to HB 758 (2015).
TIF and SHELTERED WORKSHOPS - 99.845
Under current law, county boards, upon voter approval, may levy a property tax for the purpose of establishing and maintaining county sheltered workshops, residences, facilities, or other related services. This act would prohibit the adoption of any tax increment financing from superseding, altering, or reducing the sheltered workshop levy.
This provision is identical to a provision of SCS/HCS/HBs 1434 & 1600 (2016), SCS/SB 805 (2016), and HCS/SB 869 (2016).
LICENSE OFFICE FEES - 136.055
This act allows license offices to charge a $2 fee for each electronic look-up and a $2 notary fee.
TAXATION OF BED AND BREAKFAST INNS - 137.016
This act adds bed and breakfast inns of a certain size that the owner uses as a primary residence to the definition of "residential property" for purposes of property taxation.
This provision is identical to HB 1456 (2016), HB 2109 (2016), HCS HBs 2298 & 2109 (2016), and the truly agreed to and finally passed CCS/HCS/SCS/SB 823 (2016).
PROPERTY TAXATION OF RAILS-TO-TRAILS - 137.100
Under current law, as an alternative to abandoning a railroad easement, an out-of-service rail corridor may be used as a trail until the railroad needs the corridor for rail service. Under this act, any portion of a landowner's parcel of land on which a trail is operated in this manner is exempt from property taxation.
This provision is identical to SCS/SB 1094 (2016).
ASSESSMENT ON MINING PROPERTY - 137.115
Under this act, any real property that is available for mining, but has not been bonded or permitted for such mining activity shall be assessed based upon how the property is currently being used. Any information provided to a county assessor or other public entity which administers tax policies that is by law declared to be confidential, including individual taxpayer information and a specific taxpayer's mine property, shall not be disclosed.
This provision is identical to SCS/SB 622 (2016) and is similar to the truly agreed to and finally passed SS/HCS/HB 2381 (2016) and SB 554 (2015).
CONSOLIDATION OF ROAD DISTRICTS - 137.565, 233.180, & 233.295
Currently, ten or more voters residing in any general or special road district must petition the county commission to have a question submitted to the voters of the district. This act allows for any combination of ten or more voters residing in or owners of land in any special road district to petition the county. This act also changes the qualification to serve as a commissioner on a special road district by also allowing any registered voter in the county in which the district is located who is also a land owner in the district to serve as a commissioner.
This act also allows a county commission or similar authority to combine two or more road districts upon request by a petition signed by a majority of the commissioners in each of the road districts seeking to be combined. The county commission shall hold a public hearing after publishing notice for a period of four weeks in a newspaper of general circulation in the county. The county may issue an order to consolidate the districts if it finds, after the public hearing, that the consolidation is in the public good. The act further designates the procedure for appointing commissioners to the new consolidated district and transferring of assets, liabilities, and tax levies. The provisions for consolidation do not apply to road districts located in two counties.
Provisions in this act are identical to HCS/HB 2456 (2016) and are similar to SB 637 (2016).
TAX DEDUCTIONS FOR VOLUNTEER FIREFIGHTERS - 143.112
Under this act, beginning on January 1, 2017, a taxpayer may deduct $500 from the taxpayer's federal adjusted gross income to determine the taxpayer's Missouri adjusted gross income for any year in which the taxpayer completed 12 hours of an approved firefighter training program. Alternatively, if a firefighter completes at least 36 hours of training by completing the basic fire fighter program or completing the division's fire fighter I or fire fighter II program, the firefighter may claim a $1,000 deduction.
This provision is identical to HCS/HB 1386 (2016).
CEDAR COUNTY LIBRARY TAX - 182.802
This act authorizes Cedar County to impose a local sales tax, if approved by voters, for the purpose of funding public libraries.
This provision is identical to the truly agreed to and finally passed SS/SCS/HCS/HB 1561 (2016), SB 984 (2016), HCS/SS/SB 937 (2016), HCS/HBs 2188, 1533, 1393, 2114, & 2113 (2016), and HB 2271 (2016).
MUSEUM DISTRICT PETITION - 184.815
A petition to create a museum district may be filed no more than 5 years after the president declares the area a disaster area as defined in statute. This act would allow a petition to be filed up to 10 years after such declaration.
This provision is identical to HCS/SCS/SB 800 (2016).
STODDARD COUNTY EMERGENCY TELEPHONE SERVICE BOARD - 190.335
Current law requires the governing body of a county in which voters have approved a county sales tax to fund the central dispatch of emergency services to appoint an initial board of directors to administer the funds and oversee the provision of emergency services in the county. At the next general election, a new board is elected and the initial board is dissolved. This act provides that, in Stoddard County, the initial appointed board shall continue to exist.
This provision is identical to a provision in the truly agreed to and finally passed CCS/HCS/SS/SB 732 (2016), SS/SCS/HCS/HB 1904 (2016), and SB 871 (2016).
REGIONAL JAIL DISTRICTS - 221.407
Currently, regional jail districts are authorized to impose a sales tax of up to 1/2% on sales in the district. The authority to impose this tax expires on September 30, 2015. This act extends the authority of the districts to collect the tax until September 30, 2028. This act also allows the Director of Revenue to make refunds instead of allowing the Director of Revenue to authorize the State Treasurer to make refunds.
This provision is identical to the truly agreed to and finally passed CCS/HCS/SCS/SB 765 (2016), HCS/SS/SB 937 (2016), HB 2113 (2016), HCS HBs 2188, 1533, 1393, 2114 & 2113 (2016) and is similar to SCS/SB 937 (2016), HB 2687 (2016), SB 258 (2015), HB 639 (2015), SB 897 (2014) and HB 1923 (2014).
JUDGE VINCENT E. BAKER MEMORIAL HIGHWAY - 227.432
This act designates a portion of I-470 in Jackson County as the "Judge Vincent E. Baker Memorial Highway".
This provision is identical to the truly agreed to and finally passed SCS/HB 2591, HB 1958, & HB 2369 (2016), perfected HB 1777 (2016), the perfected SB 899 (2016), the truly agreed to and finally passed CCS/SB 852 (2016), and the truly agreed to and finally passed CCS/HCS/SB 625 (2016).
PHYLLIS D. SHELLEY MEMORIAL HIGHWAY - 227.446
This act designates a portion of U.S. Highway 50 within Moniteau County as the "Phyllis D. Shelley Memorial Highway".
This provision is identical to a provision of the truly agreed to and finally passed CCS/HCS/SB 625, HCS/SB 909 (2016), and the truly agreed to and finally passed CCS/SB 852 (2016).
COMMERCIAL ZONES - 304.190
The act extends a commercial zone to include the cities of Lone Jack and Strasburg.
ALCOHOL AT ST. LOUIS AIRPORT - 311.179
Current law allows for the sale of intoxicating liquor by the drink at retail and the St. Louis International Airport by licensed establishments. Under this act, people may leave the licensed establishments with an alcoholic beverage and enter other airport designated areas, but the person may not take the beverage on an airplane. In addition, this act requires the licensed establishment to serve alcoholic beverages in containers that display the licensee's trade name or logo.
This provision is identical to HB 2682 (2016).
KANSAS CITY PROPERTY MANAGERS - 347.048
Currently, limited liability companies leasing real property to others or owning unoccupied real property in Kansas City must file an affidavit with the city clerk listing the manager of the property. This act requires the affidavit to name a natural person with control of the property and his or her street address.
If the person who manages the property changes, the LLC must file a new affidavit listing a successor manager within 30 days. No LLC may be charged a fee for filing a required affidavit. If an LLC required to file an affidavit fails to file an affidavit, any person adversely affected or the city may petition the court to direct the filing of an affidavit.
This provision is identical to SB 693 (2016), HB 1708 (2016), HCS/SB 676 (2016), HCS/SB 869 (2016), SCS/SB 335 (2015), the perfected version of HCS/HB 864 (2015) and a provision in HCS/HB 1154 (2015). This act is similar to HB 895 (2015).