Journal of the Senate
SECOND REGULAR SESSION
The Senate met pursuant to adjournment.
President Pro Tem Mathewson in the Chair.
The Chaplain offered the following prayer:
Heavenly Father, James wrote, "Every good and every perfect gift is from above." We are thankful for gifts. We sometimes feel guilty when we have so much and there are so many who have little. We pray that You will help us to use what we have to lighten the burden of someone else. Prevent us from seeking things for ourselves. In Jesus Name we pray. Amen. The Pledge of Allegiance to the Flag was recited.
A quorum being established, the Senate proceeded with its business.
The Journal of the previous day was read and approved.
The following Senators were present during the day's proceedings:
| Present--Senators | |||
| Banks | Bentley | Caskey | Clay |
| Curls | DePasco | Ehlmann | Flotron |
| Goode | Graves | House | Howard |
| Johnson | Kenney | Kinder | Klarich |
| Lybyer | Mathewson | Maxwell | McKenna |
| Melton | Moseley | Mueller | Quick |
| Rohrbach | Russell | Schneider | Scott |
| Sims | Singleton | Staples | Treppler |
| Westfall | Wiggins--34 | ||
| Absent with leave--Senators--None | |||
| The Lieutenant Governor was present. | |||
Senator Caskey offered Senate Resolution No. 1414, regarding Sheriff Jack Reynolds, Henry County, which was adopted.
Senator Westfall offered Senate Resolution No. 1415, regarding the Fortieth Wedding Anniversary of Mr. and Mrs. Ralph Melton, Dadeville, which was adopted.
Senator Westfall offered Senate Resolution No. 1416, regarding the Sixtieth Wedding Anniversary of Mr. and Mrs. James I. Snow, which was adopted.
Senator Caskey requested unanimous consent of the Senate for the conference committee on SCS for HS for HCS for HBs 1301 and 1298, as amended, to meet while the Senate is in session, which request was granted.
The following messages were received from the House of Representatives through its Chief Clerk:
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed HS for HCS for SB 888, entitled:
An Act to repeal sections 144.020 and 144.025, RSMo 1994, and sections 144.011 and 144.030, RSMo Supp. 1995, relating to sales and use taxes, and to enact in lieu thereof six new sections relating to the same subject, with an effective date.
With House Amendments Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 15, 16, House Substitute Amendment No. 1 for House Amendment No. 17, House Amendments Nos. 18, 19, 21, 22, 23, 24 and 26.
HOUSE AMENDMENT NO. 1
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Pages 23, 24 and 25, Sections 1 and 2, by deleting all of said sections.
HOUSE AMENDMENT NO. 2
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 14, Section 144.030, Line 11, by inserting after the word "plant" the following: "but shall not include motor vehicles used on highways. For the purposes of this section, the terms "motor vehicle" and "highway" shall have the same meaning ascribed to them in section 301.010, RSMo.".
HOUSE AMENDMENT NO. 3
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 9, Section 144.025, Line 15, by inserting immediately before the word "allowance" on said line the word "actual".
HOUSE AMENDMENT NO. 4
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, by adding to the end of said substitute the following:
"144.070. 1. At the time the owner of any new or used motor vehicle, trailer, boat, or outboard motor which was acquired in a transaction subject to sales tax under the Missouri sales tax law makes application to the director of revenue for an official certificate of title and the registration of the automobile, trailer, boat, or outboard motor as otherwise provided by law, [he] such owner shall present to the director of revenue evidence satisfactory to the director of revenue showing the purchase price exclusive of any charge incident to the extension of credit paid by or charged to the applicant in the acquisition of the motor vehicle, trailer, boat, or outboard motor, or that no sales tax was incurred in its acquisition, and if sales tax was incurred in its acquisition, the applicant shall pay or cause to be paid to the director of revenue the sales tax provided by the Missouri sales tax law in addition to the registration fees now or hereafter required according to law, and the director of revenue shall not issue a certificate of title for any new or used motor vehicle, trailer, boat, or outboard motor subject to sales tax as provided in the Missouri sales tax law until the tax levied for the sale of the same under sections 144.010 to 144.510 has been paid as herein provided or is registered under the provisions of subsection 5 of this section.
2. As used above, the term "purchase price" shall mean the total amount of the contract price agreed upon between the seller and the applicant in the acquisition of the motor vehicle, trailer, boat, or outboard motor, regardless of the medium of payment therefor.
3. In the event that the purchase price is unknown or undisclosed, or that the evidence thereof is not satisfactory to the director of revenue, the same shall be fixed by appraisement by the director.
4. The director of the department of revenue shall endorse upon the official certificate of title issued by [him] the director upon such application an entry showing that such sales tax has been paid or that the vehicle, trailer, boat, or outboard motor represented by such certificate is exempt from sales tax and state the ground for such exemption.
5. Any person, company, or corporation engaged in the business of renting or leasing motor vehicles, trailers, boats, or outboard motors, which are to be used exclusively for rental or lease purposes, and not for resale, may apply to the director of revenue for authority to operate as a leasing company. Any company approved by the director of revenue may pay the tax due on any motor vehicle, trailer, boat, or outboard motor as required in section 144.020 at the time of registration thereof or in lieu thereof may pay a sales tax as provided in sections 144.010, 144.020, 144.070 and 144.440. A sales tax shall be charged to and paid by a leasing company which does not exercise the option of paying in accordance with section 144.020, on the amount charged for each rental or lease agreement while the motor vehicle, trailer, boat, or outboard motor is domiciled in this state. Any motor vehicle, boat, or outboard motor which is leased as the result of a contract executed in this state shall be presumed to be domiciled in this state.
6. Any corporation may have one or more of its divisions separately apply to the director of revenue for authorization to operate as a leasing company, provided that the corporation:
(1) Has filed a written consent with the director authorizing any of its divisions to apply for such authority;
(2) Is authorized to do business in Missouri;
(3) [Has agreed to treat any sale of a motor vehicle, trailer, boat, or outboard motor from one of its divisions to another of its divisions as a sale at retail within the meaning of subdivision (9) of subsection 1 of section 144.010;
(4)] Has registered under the fictitious name provisions of sections 417.200 to 417.230, RSMo, each of its divisions doing business in Missouri as a leasing company; and
[(5)] (4) Operates each of its divisions on a basis separate from each of its other divisions.
7. If the owner of any motor vehicle, trailer, boat, or outboard motor desires to charge and collect sales tax as provided hereinabove, [he] such owner shall make application to the director of revenue for a permit to operate as a motor vehicle, trailer, boat, or outboard motor leasing company. The director of revenue shall promulgate rules and regulations determining the qualifications of such a company, and the method of collection and reporting of sales tax charged and collected. Such regulations shall apply only to owners of motor vehicles, trailers, boats, or outboard motors, electing to qualify as motor vehicle, trailer, boat, or outboard motor leasing companies under the provisions of subsection 5 of this section, and no motor vehicle renting or leasing, trailer renting or leasing, or boat or outboard motor renting or leasing company can come under sections 144.010, 144.020, 144.070 and 144.440 unless all vehicles, trailers, boats, and outboard motors held for renting and leasing are included."; and
Further amend the title and enacting clause accordingly.
HOUSE AMENDMENT NO. 5
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 1, In the Title, Line 2, by inserting after the word "sections" the following: "94.705, 94.745,"; and
Further amend said bill, Page 1, In the Title, Line 5, by deleting the word "six" and inserting in lieu thereof the following: "eight"; and
Further amend said bill, Page 1, Section A, Line 1, by inserting after the word "Sections" the following: "94.705, 94.745,"; and
Further amend said bill, Page 1, Section A, Line 3, by deleting the word "six" and inserting in lieu thereof the following: "eight"; and
Further amend said bill, Page 1, Section A, Line 3, by inserting after the word "sections" the following: "94.705, 94.745,"; and
Further amend said bill, Page 1, Section A, Line 4, by inserting after all of said line the following:
"94.705. 1. Any city may by a majority vote of its governing body impose a sales tax for transportation purposes enumerated in sections 94.700 to 94.755, [but no such] and issue bonds for transportation purposes which shall be retired by the revenues received from the sales tax authorized by this section. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law. No ordinance imposing a sales tax pursuant to the provisions of this section shall become effective unless the council or other governing body submits to the voters of the city, at a city or state general, primary, or special election, a proposal to authorize the council or other governing body of the city to impose such a sales tax and, if such tax is to be used to retire bonds authorized pursuant to this section, to authorize such bonds and their retirement by such tax; except that no vote shall be required in any city that imposed and collected such tax under sections 94.600 to 94.655, before January 5, 1984. The ballot of the submission shall contain, but is not limited to, the following language:
(1) If the proposal submitted involves only authorization to impose the tax authorized by this section, the following language:
Shall the city of ............... (city's name) impose a sales tax of .................. (insert amount) for transportation purposes?
[ ] Yes [ ] No
If you are in favor of the question, place an "X" in the box opposite "Yes". If you are opposed to the question, place an "X" in the box opposite "No"[.];
(2) If the proposal submitted involves authorization to issue bonds and repay such bonds with revenues from the tax authorized by this section, the following language:
Shall the city of ............... (city's name) issue bonds in the amount of ........... (insert amount) for transportation purposes and impose a sales tax of .............. (insert amount) to repay such bonds?
[ ] YES [ ] NO
If you are in favor of the question place an "X" in the box opposite "Yes". If you are opposed to the question, place an "X" in the box opposite "No".
If a majority of the votes cast on the proposal, provided in subdivision (1) of this subsection, by the qualified voters voting thereon are in favor of the proposal, then the ordinance and any amendments thereto shall be in effect. If the four-sevenths majority of the votes, as required by the Missouri Constitution, article VI, section 26, cast on the proposal, provided in subdivision (2) of this subsection to issue bonds and impose a sales tax to retire such bonds, by the qualified voters voting thereon are in favor of the proposal, then the ordinance and any amendments thereto shall be in effect. If a majority of the votes cast on the proposal, as provided in subdivision (1) of this subsection, by the qualified voters voting are opposed to the proposal, then the council or other governing body of the city shall have no power to impose the tax [herein] authorized in subdivision (1) of this subsection unless and until the council or other governing body of the city submits another proposal to authorize the council or other governing body of the city to impose the tax and such proposal is approved by a majority of the qualified voters voting thereon. If more than three-sevenths of the votes cast by the qualified voters voting are opposed to the proposal, as provided in subdivision (2) of this subsection to issue bonds and impose a sales tax to retire such bonds, then the council or other governing body of the city shall have no power to issue any bonds or to impose the tax authorized in subdivision (2) of this subsection unless and until the council or other governing body of the city submits another proposal to authorize the council or other governing body of the city to issue such bonds or impose the tax to retire such bonds and such proposal is approved by four-sevenths of the qualified voters voting thereon.
2. No incorporated municipality located wholly or partially within any first class county operating under a charter form of government and having a population of over nine hundred thousand inhabitants shall impose such a sales tax for that part of the city, town or village that is located within such first class county, in the event such a first class county imposes a sales tax under the provisions of sections 94.600 to 94.655.
3. The sales tax may be imposed at a rate not to exceed one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within any city adopting such tax, if such property and services are subject to taxation by the state of Missouri under the provisions of sections 144.010 to 144.525, RSMo.
4. If the boundaries of a city in which such sales tax has been imposed shall thereafter be changed or altered, the city clerk shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance adding or detaching territory from the city. The ordinance shall reflect the effective date thereof, and shall be accompanied by a map of the city clearly showing the territory added thereto or detached therefrom. Upon receipt of the ordinance and map, the tax imposed by sections 94.700 to 94.755 shall be effective in the added territory or abolished in the detached territory on the effective date of the change of the city boundary.
5. No tax imposed pursuant to this section for the purpose of retiring bonds issued pursuant to this section may be terminated until all of such bonds have been retired.
94.745. 1. All moneys received by a city imposing a sales tax under the provisions of sections 94.700 to 94.755 shall be deposited by the city treasurer, or other city officer authorized by ordinance, in a special fund to be known as the "City Transportation Trust Fund". All moneys in such transportation trust fund shall be appropriated and disbursed only for transportation purposes as enumerated in sections 94.700 to 94.755. The provisions of this subsection shall apply only to taxes authorized by sections 94.700 to 94.755 which have not been imposed to retire bonds issued pursuant to sections 94.700 to 94.755.
2. All moneys received by a city which issues bonds pursuant to the provisions of section 94.705 and imposes the tax authorized by such section to retire such bonds shall be deposited in a special trust fund and shall be used solely to retire such bonds, except to the extent that such funds are required for the operation and maintenance of the capital improvements made with the proceeds of the bonds. Once all of such bonds have been retired, all funds remaining in the special trust fund required by this subsection shall be used solely for transportation purposes. Any funds in the special trust fund required by this subsection which are not needed to meet current obligations under the bonds issued pursuant to section 94.705 may be invested by the governing body in accordance with applicable laws relating to the investment of other municipal funds. The provisions of this subsection shall apply only to taxes authorized by section 94.705 which have been imposed to retire bonds issued pursuant to such section.
[2.] 3. Any portion or all of the funds on deposit in a transportation trust fund may be appropriated and paid by a city directly to an interstate transportation authority, a city transit authority or a city utilities board for its general purposes in providing a public mass transportation system within an interstate transportation district or a municipality; provided that, before such funds may be appropriated and paid to any such interstate transportation authority, city transit authority or city utilities board with a service area population in excess of two million persons, such authority or board shall develop, for mutual agreement, a program of transit service to be provided to the city. Such program shall define the service to be provided, the fare structure to be in effect, the estimated cost of the total transit service program of the authority or board, and the estimated cost of the city's portion of the program. Such agreement shall be renewed prior to the beginning of each fiscal year and, when such agreement is reached, the city shall appropriate to the authority or board funds as are designated in the agreement for the period of the agreement. A city may designate by contract with an interstate transportation authority, a city transit authority or a city utilities board that a designated portion of such funds shall be used by the interstate transportation authority, the city transit authority or the city utilities board to provide specific service or frequency of service to underwrite a certain fare structure, or for any other purposes consistent with providing a sound public mass transportation system.
[3.] 4. Any provisions of sections 94.700 to 94.755 to the contrary notwithstanding, at least seven percent of the proceeds of any sales tax imposed under sections 94.700 to 94.755 that are appropriated and paid by a city to an interstate transportation authority, a city transit authority or a city utilities board shall be expended only for the purchase of new public mass transportation equipment, for the construction of public mass transportation facilities, or for any other capital expenditures or improvements to the property of the interstate transportation authority, city transit authority or city utilities board used in providing public mass transportation service, or to pay the interest or principal payments, or to satisfy sinking fund requirements on any negotiable notes or bonds or other instruments in writing issued for any of the above purposes.
[4.] 5. Any provisions of sections 94.700 to 94.755 to the contrary notwithstanding, at least seven percent of the proceeds of any sales tax imposed under sections 94.700 to 94.755 that are appropriated and expended by a city for its general purposes in providing a public mass transportation system directly owned and operated by it shall be expended only for the purpose of new public mass transportation equipment, for the construction of public mass transportation facilities, or for any other capital expenditures or improvements to its properties used in providing public mass transportation service, or to pay the interest or principal payments, or to satisfy the sinking fund requirements on any negotiable notes or bonds or other instruments in writing issued for any of the above purposes.
[5.] 6. No funds may be appropriated and paid to any such transportation authority, transit authority or utilities board, unless and until such authority or board shall file or shall have filed with the city paying such funds, and the secretary of state of the state of Missouri, annually and within six months after the close of such authority or board's fiscal year, an independently audited report and accounting as to such authority or board's management and administration of any and all funds received and expended by such authority or board.
[6.] 7. Transportation authorities operating a public mass transportation system under sections 94.700 to 94.755 shall provide for interior and exterior advertising on each vehicle for mass transportation purposes.".
HOUSE AMENDMENT NO. 6
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 10, Section 144.025, Line 8, by striking out the words "ninety days" and inserting in lieu thereof the words "one year"; and
Further amend said bill, page 10, section 144.025, line 14, by striking out the words "ninety days" and inserting in lieu thereof the words "one year"; and
Further amend said bill, page 10, section 144.025, line 18, by striking out the word "ninety-day" and inserting in lieu thereof the words "one year".
HOUSE AMENDMENT NO. 7
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 23, Section 144.030, Line 19, by inserting after the word "competition" the following:
";
(32) All membership fees or annual dues paid to any not-for-profit athletic association".
HOUSE AMENDMENT NO. 8
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 1, In the Title, Lines 2 through 3, by deleting all of said lines and inserting in lieu thereof the following: "To repeal section 144.025, RSMo 1994, and sections 135.352, 144.010, 144.011 and 144.030, RSMo Supp. 1995, relating to taxes, and to enact in lieu thereof eight new sections"; and
Further amend said bill, Page 1, Section A, Line 1, by inserting after the word "sections" the following: "135.352,"; and
Further amend said bill, Page 1, Section A, Line 2, by deleting the word "seven" and inserting in lieu thereof the following: "eight"; and
Further amend said bill, Page 1, Section A, Line 3, by deleting all of said line and inserting in lieu thereof the following: "sections 135.352, 144.010, 144.011, 144.025, 144.030, 1, 2 and 3, to read as follows:
135.352. 1. A taxpayer owning an interest in a qualified Missouri project shall be allowed a state tax credit, whether or not allowed a federal tax credit, to be termed the Missouri low-income housing tax credit, if the commission issues an eligibility statement for that project.
2. The Missouri low-income housing tax credit available to a project shall be calculated by multiplying an amount equal to the federal low-income housing tax credit for a qualified Missouri project, for a federal tax period, by twenty percent and such amount shall be subtracted from the amount of state tax otherwise due for the same tax period.
3. The Missouri low-income housing tax credit shall be taken against the taxes and in the order specified under section 32.115, RSMo. The credit authorized by this section shall not be refundable. Any amount of credit that exceeds the tax due for a taxable year may be carried back to any of the three prior taxable years or carried forward to any of the five subsequent taxable years.
4. Notwithstanding the provisions of subsection 2 of this section, for qualified Missouri projects that are located in counties identified by the state of Missouri as eligible for disaster relief as a result of the flood of 1993, or in counties immediately adjoining such counties, and for which federal low-income housing tax credits are allocated in the year of 1994, 1995 [or], 1996, 1997, 1998, 1999 or 2000, or for such longer period as is required to implement the Missouri comprehensive housing affordability strategy developed pursuant to section 105 of the Cranston-Gonzalez National Affordable Housing Act for such counties, the Missouri low-income housing tax credit available to such project shall be calculated by multiplying an amount equal to the federal low-income housing tax credit for a qualified Missouri project, for a federal tax period, by forty percent.
5. All or any portion of Missouri tax credits issued in accordance with the provisions of sections 135.350 to 135.362 may be allocated to parties who are eligible under the provisions of subsection 1 of this section. Beginning January 1, 1995, for qualified projects which began on or after January 1, 1994, an owner of a qualified Missouri project shall certify to the director the amount of credit allocated to each taxpayer. The owner of the project shall provide to the director appropriate information so that the low-income housing tax credit can be properly allocated.
6. In the event that recapture of Missouri low-income housing tax credits is required pursuant to subsection 2 of section 135.355, any statement submitted to the director as provided in this section shall include the proportion of the state credit required to be recaptured, the identity of each taxpayer subject to the recapture and the amount of credit previously allocated to such taxpayer.
7. The director of the department may promulgate rules and regulations necessary to administer the provisions of this section. No rule or portion of a rule promulgated under the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of section 536.024, RSMo.".
HOUSE AMENDMENT NO. 9
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 10, Section 144.030, Line 123, by inserting after the word "crops," the words "all sales of oil and grease used solely for agricultural purposes".
HOUSE AMENDMENT NO. 10
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, page 25, section 144.030, line 19, by inserting after said line the following:
"144.062. 1. With respect to exempt sales at retail of tangible personal property and materials for the purpose of constructing, repairing or remodeling facilities for: (1) a county, other political subdivision or instrumentality thereof exempt from taxation under subdivision (10) of section 39 of article III of the Constitution of Missouri; or (2) an organization sales to which are exempt from taxation under the provisions of subdivision (19) of subsection 2 of section 144.030; or (3) any institution of higher education supported by public funds or any private not for profit institution of higher education, exempt from taxation under subdivision (20) of subsection 2 of section 144.030; or (4) any private not for profit elementary or secondary school exempt from taxation under subdivision (22) of subsection 2 of section 144.030, hereinafter collectively referred to as exempt entities, such exemptions shall be allowed for such purchases if the purchases are related to the entities' exempt functions and activities. In addition, the sales shall not be rendered nonexempt nor shall any material supplier or contractor, architect or engineer be obligated to pay, collect or remit sales tax with respect to such purchases made by or on behalf of an exempt entity due to such purchases being billed to or paid for by a contractor, architect or engineer or the exempt entity contracting with any entity to render any services in relation to such purchases, including but not limited to selection of materials, ordering, pickup, delivery, approval on delivery, taking of delivery, transportation, storage, assumption of risk of loss to materials or providing warranties on materials as specified by contract, use of materials or other purchases for construction of the building or other facility, providing labor, management services, administrative services, design or technical services or advice to the exempt entity, whether or not the contractor, architect or engineer or other entity exercises dominion or control in any other manner over the materials in conjunction with services or labor provided to the exempt entity.
2. When any exempt entity contracts for the purpose of constructing, repairing or remodeling facilities, and purchases of tangible personal property and materials to be incorporated into or consumed in the construction of the project are to be made on a tax-exempt basis, such entity shall furnish to the contractor, architect or engineer an exemption certificate authorizing such purchases for the construction, repair or remodeling project. The form and content of such project exemption certificate shall be approved by the director of revenue. The project exemption certificate shall include but not be limited to:
(1) The exempt entity's name, address, Missouri tax identification number and signature of authorized representative;
(2) The project location, description, and unique identification number;
(3) The date the contract is entered into, which is the earliest date materials may be purchased for the project on a tax-exempt basis;
(4) The estimated project completion date; and
(5) The certificate expiration date.
Such certificate is renewable for a given project at the option of the exempt entity, only for the purpose of revising the certificate expiration date as necessary to complete the project.
3. The contractor, architect or engineer shall furnish the certificate prescribed in subsection 2 of this section to all subcontractors, and any contractor, architect or engineer purchasing materials shall present such certificate to all material suppliers as authorization to purchase, on behalf of the exempt entity, all tangible personal property and materials to be incorporated into or consumed in the construction of that project and no other on a tax-exempt basis. Such suppliers shall execute to the purchasing contractor, architect or engineer invoices bearing the name of the exempt entity and the project identification number. Nothing in this section shall be deemed to exempt the purchase of any construction machinery, equipment or tools used in constructing, repairing or remodeling facilities for the exempt entity. All invoices for all personal property and materials purchased under a project exemption certificate shall be retained by the purchasing contractor, architect or engineer for a period of five years and shall be subject to audit by the director of revenue.
4. Any excess resalable tangible personal property or materials which were purchased for the project by a contractor, architect or engineer under a project exemption certificate but which were not incorporated into or consumed in the construction of the project shall either be returned to the supplier for credit or the appropriate sales or use tax on such excess property or materials shall be reported on a return and paid by such contractor, architect or engineer not later than the due date of the contractor's, architect's or engineer's Missouri sales or use tax return following the month in which it was determined that the materials were not to be used in the project.
5. No contractor, architect or engineer or material supplier shall, upon audit, be required to pay tax on tangible personal property and materials incorporated into or consumed in the construction of the project, due to the failure of the exempt entity to revise the certificate expiration date as necessary to complete any work required by the contract. If it is determined that tax is owed on such property and materials due to the failure of the exempt entity to revise such certificate expiration date, the exempt entity shall be liable for the tax owed.
429.015. 1. Every registered architect or corporation registered to practice architecture, every registered professional engineer or corporation registered to practice professional engineering, every registered landscape architect or corporation registered to practice landscape architecture, every nurseryman, and every registered land surveyor or corporation registered to practice land surveying, who does any landscape architectural, architectural, engineering or land surveying work upon or performs any landscape architectural, architectural, engineering or land surveying service directly connected with the erection or repair of any building or other improvement upon land under or by virtue of any contract with the owner or proprietor thereof, or [his] such owner's or proprietor's agent, trustee, contractor or subcontractor, or without a contract if ordered by a city, town, village or county having a charter form of government to abate the conditions that caused a structure on that property to be deemed a dangerous building under local ordinances pursuant to section 67.410, RSMo, upon complying with the provisions of this chapter, shall have for [his] such person's landscape architectural, architectural, engineering or land surveying work or service so done or performed, a lien upon the building or other improvements and upon the land belonging to the owner or proprietor on which the building or improvements are situated, to the extent of one acre. If the building or other improvement is upon any lot of land in any town, city or village, then the lien shall be upon such building or other improvements, and the lot or land upon which the building or other improvements are situated, to secure the payment for the landscape architectural, architectural, engineering or land surveying work or service so done or performed. For purposes of this section, a corporation engaged in the practice of architecture, engineering, landscape architecture, or land surveying, shall be deemed to be registered if the corporation itself is registered under the laws of this state to practice architecture, engineering or land surveying[, or if any officer thereof, who owns more than fifty percent of the capital common stock of such corporation, is registered under the laws of this state as an architect, engineer, landscape architect, or land surveyor, and such registration of the corporation shall be effective as of the original date of registration of such principal stockholder].
2. Every mechanic or other person who shall do or perform any work or labor upon or furnish any material or machinery for the digging of a well to obtain water under or by virtue of any contract with the owner or proprietor thereof, or [his] such owner's or proprietor's agent, trustee, contractor or subcontractor, upon complying with the provisions of sections 429.010 to 429.340 shall have for [his] such person's work or labor done, or materials or machinery furnished, a lien upon the land belonging to such owner or proprietor on which the same are situated, to the extent of one acre, to secure the payment of such work or labor done, or materials or machinery furnished as aforesaid.
3. Every mechanic or other person who shall do or perform any work or labor upon, or furnish any material, fixtures, engine, boiler or machinery, for the purpose of demolishing or razing a building or structure under or by virtue of any contract with the owner or proprietor thereof, or [his] such owner's or proprietor's agent, trustee, contractor or subcontractor, or without a contract if ordered by a city, town, village or county having a charter form of government to abate the conditions that caused a structure on that property to be deemed a dangerous building under local ordinances pursuant to section 67.410, RSMo, upon complying with the provisions of sections 429.010 to 429.340, shall have for [his] such person's work or labor done, or materials, fixtures, engine, boiler or machinery furnished, a lien upon the land belonging to such owner or proprietor on which the same are situated, to the extent of one acre. If the building or buildings to be demolished or razed are upon any lot of land in any town, city or village, then the lien shall be upon the lot or lots or land upon which the building or other improvements are situated, to secure the payment for the labor and materials performed.
4. The provisions of sections 429.030 to 429.060 and sections 429.080 to 429.430 applicable to liens of mechanics and other persons shall apply to and govern the procedure with respect to the liens provided for in subsections 1, 2 and 3 of this section.
5. Any design professional or corporation authorized to have lien rights under subsection 1 of this section shall have a lien upon the building or other improvement and upon the land, whether or not actual construction of the planned work or improvement has commenced if:
(1) The owner or proprietor thereof, or such owner's or proprietor's agent or trustee contracted for such professional services directly with the design professional or corporation asserting the lien;
(2) The owner or proprietor is the owner or proprietor of such real property either at the time the contract is made or at the time the lien is filed; and
(3) The design professional or corporation files with the recorder of deeds in the county where the property is located a notice of intent to lien listing the name and address of the claimant, the name and address of the person with whom the claimant contracted, the amount owed, the address or legal description, if known, of the property, and the last date of services performed by the claimant or the claimant's subconsultants. Such notice shall be filed within three months from the date of the claimant's last work on the property. The recorder of deeds may charge a fee of one dollar for each notice filed and recorded pursuant to this subdivision. The notice described in this subdivision shall not be required if actual construction of improvements begins within three months from the date the claimant completed the claimant's work on the property.
6. If such property is purchased by a bona fide purchaser before a notice of intent to lien is recorded, the purchaser may take the property free of any such lien unless construction commences within six months of the design professional's last work related to improvement of the property.
7. Priority between such lien claimant and any other mechanic's lien claimant shall be determined pursuant to the provisions of section 429.260 on a pro rata basis."; and
Further amend said bill by amending the title and enacting clause accordingly.
HOUSE AMENDMENT NO. 11
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 10, Section 144.025, Line 21, by inserting after said line the following:
"As used in this section, the term "motor vehicle" includes motor vehicles as defined in section 301.010, RSMo, recreational vehicles as defined in section 700.010, RSMo, or a combination of a truck as defined in section 301.010, RSMo, and a trailer as defined in section 301.010, RSMo."; and
Further amend said bill by renumbering the remainder of section 144.025.
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 19, Section 144.030, Line 14, by inserting after the word "tractors" the following ", post hole diggers,".
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 12, Section 144.030, Line 9, by deleting the words "to be sold"; and
Further amend said bill, line 13, by deleting the words "ultimately in processed form or otherwise at retail".
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 13, Section 144.030, Line 19, by placing an open bracket "[" before the word "replaced"; and
Further amend said bill, Page 13, Section 144.030, Line 20 by placing a closing bracket "]" before the word "purchased".
HOUSE AMENDMENT NO. 16
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 25, Section 2, Line 6, by inserting after said line the following:
"476.405. 1. Within the limits of any appropriation made for this purpose, the salary fixed by sections 211.381, 211.393, 477.130, 478.013, 478.018, 483.083, 483.163, and 485.060, RSMo, may be adjusted in any one year by a salary adjustment. The salary adjustment shall not exceed the salary adjustment for the executive department contained in the pay plan applicable to other state employees at a similar salary level for that fiscal year. If no salary adjustment or a lower salary adjustment is granted pursuant to this section than is granted the executive department in any year, then the salary adjustment granted pursuant to this section in the next fiscal year may exceed the salary adjustment of the executive department by the amount of the difference in the prior year.
2. The amount of a salary adjustment to be approved pursuant to this section shall be stated in a separate line item of the appropriation bill. A salary adjustment approved pursuant to this section shall be added to the statutory salary and the sum of these amounts shall be the statutory salary of the office for all purposes. This statutory salary shall be included in the appropriation bill in the same manner as any other personal service appropriation involving a statutory salary.
3. The office of administration shall maintain a compensation schedule for each fiscal year indicating the highest statutory salary paid for each office specified in sections 211.381, 211.393, 477.130, 478.013, 478.018, 483.083, 483.163, and 485.060, RSMo, and the salary adjustment contained in the pay plan applicable to other state employees generally. The schedule shall be open for public inspection and shall be annually included in the Missouri Register and an appendix to the Revised Statutes of Missouri. For each office for which a salary adjustment is approved pursuant to this section, the revisor of statutes shall place a revisor's note following each section providing compensation for the office referencing the reader to the compensation index.
483.163. 1. Each circuit clerk, except the circuit clerk in any city not within a county, shall cooperate with the prosecuting attorney and division of child support enforcement in the investigation and documentation of possible criminal nonsupport under section 568.040, RSMo, which involves any case or cases for which the clerk is trustee.
2. Other provisions of law to the contrary notwithstanding, for the performance of duties prescribed in subsection 1 of this section, each circuit clerk, except the circuit clerk in any city not within a county, in addition to any other compensation provided by law, shall receive five thousand dollars per year beginning January 1, 1997. Such compensation shall be payable in equal installments in the same manner and at the same time as other compensation is paid to the circuit clerk.
3. For every year beginning July 1, 1998, the amount of compensation established in subsection 2 of this section shall be adjusted by any salary adjustment authorized under section 476.405, RSMo.
4. If monies are not sufficient to pay the increased compensation as provided in this section, revenues from applicable local sales taxes may be used."; and
Further amend said bill by amending the title and enacting clause accordingly.
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 1, Section A, Line 4 by inserting after said line the following:
143.124. 1. Notwithstanding other provisions of law to the contrary [notwithstanding], the total amount of all annuities, pensions, or retirement allowances above the amount of six thousand dollars annually provided by any law of this state, the United States, or any other state to any person, or the total amount of all annuities, pensions or retirement allowances above the amount of two thousand dollars for tax years beginning on or after January 1, 1998, but before January 1, 1999, and above the amount of four thousand dollars for tax years beginning on or after January 1, 1999, but before January 1, 2000, and above the amount of six thousand dollars for tax years beginning on or after January 1, 2000, provided to any person through any privately funded annuity, pension or retirement allowance, except as provided in subsection 4 of this section, shall be subject to tax [under] pursuant to the provisions of this chapter, in the same manner, to the same extent and under the same conditions as any other taxable income received by the person receiving it. For purposes of this section, annuity, pension, or retirement allowance shall be defined as an annuity, pension or retirement allowance provided by the United States, this state, any other state or any political subdivision or agency or institution of this or any other state or an annuity, pension or retirement allowance provided by any privately funded source.
2. For the period beginning July 1, 1989, and ending December 31, 1989, there shall be subtracted from Missouri adjusted gross income for that period, determined pursuant to section 143.121, the first three thousand dollars of retirement benefits received by each taxpayer if the following requirements are satisfied:
(1) [If] The taxpayer's filing status is single, head of household or qualifying widow(er) and [his] the taxpayer's Missouri adjusted gross income is less than twelve thousand five hundred dollars; or
(2) [If] The taxpayer's filing status is married filing combined and their combined Missouri adjusted gross income is less than sixteen thousand dollars; or
(3) [If] The taxpayer's filing status is married filing separately and [his] the taxpayer's Missouri adjusted gross income is less than eight thousand dollars.
3. For the tax years beginning on or after January 1, 1990, there shall be subtracted from Missouri adjusted gross income, determined pursuant to section 143.121, the first six thousand dollars of retirement benefits received by each taxpayer from sources other than privately funded sources, and for tax years beginning on or after January 1, 1998, there shall be subtracted from Missouri adjusted gross income, determined pursuant to section 143.143, the first two thousand dollars of retirement benefits received from privately funded sources for tax years beginning on or after January 1, 1998, but before January 1, 1999, and the first four thousand dollars of retirement benefits received from privately funded sources for tax years beginning on or after January 1, 1999, but before January 1, 2000, and the first six thousand dollars of retirement benefits received from privately funded sources for tax years beginning on or after January 1, 2000, if the following requirements are satisfied:
(1) [If] The taxpayer's filing status is single, head of household or qualifying widow(er) and [his] the taxpayer's Missouri adjusted gross income is less than twenty-five thousand dollars; or
(2) [If] The taxpayer's filing status is married filing combined and their combined Missouri adjusted gross income is less than thirty-two thousand dollars; or
(3) [If] the taxpayer's filing status is married filing separately and [his] the taxpayer's Missouri adjusted gross income is less than sixteen thousand dollars.
4. To determine the maximum Missouri adjusted gross income limits referenced in this section, any social security benefits included in Missouri adjusted gross income shall be subtracted. But social security benefits shall not be subtracted for purposes of other computations [under] pursuant to this chapter, and are not to be considered as retirement benefits for purposes of this section.
5. The provisions of subdivisions (1) and (2) of subsection 3 of this section shall apply during all tax years in which the federal Internal Revenue Code provides exemption levels for calculation of the taxability of social security benefits that are the same as the levels in subdivisions (1) and (2) of subsection 3 of this section. If the exemption levels for the calculation of the taxability of social security benefits are adjusted by applicable federal law or regulation, the exemption levels in subdivisions (1) and (2) of subsection 3 of this section shall be accordingly adjusted to the same exemption levels.
6. For each tax year beginning on or after January 1, 1990, the portion of a taxpayer's lump sum distribution from an annuity or other retirement plan not otherwise included in Missouri adjusted gross income as calculated [under] pursuant to this chapter, but subject to taxation [under] pursuant to Internal Revenue Code section 402 shall be taxed in an amount equal to ten percent of the taxpayer's federal liability on such distribution for the same tax year.
7. The exemptions provided for in this section shall not affect the calculation of the income to be used to determine the property tax credit provided in sections 135.010 to 135.035, RSMo.
8. The provisions of this section shall apply to all other annuities, pensions and retirement allowances as subsequently defined and provided by law for tax years beginning on or after January 1, 1991. "; and
Further amend said bill, Page 9, Section 144.020, Line 1, by inserting after said line the following:
"144.022. To comply with the limitations established in sections 16 and 18 of article X of the Missouri constitution, the governor may require the director of revenue to suspend collection of a portion of the state sales and use tax. The portion so suspended may be up to, but not in excess of, three percent of the purchase price paid or charged for food sold at retail businesses which are authorized as participants in the federal food stamp program, except that beginning July 1, 1996 and until July 1, 1997, the rate shall be suspended by two percent. For the purposes of this section, the term "food" shall include only those articles of food which are authorized under the federal food stamp program to be redeemable for food stamps. During any fiscal year in which the commissioner of administration certifies that total state revenues are reasonably projected to be in excess of the limitation established in sections 16 and 18 of article X of the Missouri constitution, the governor, by executive order, shall direct and specify the amount of sales and use tax collections which the director shall suspend. Other laws to the contrary notwithstanding, the director of revenue shall suspend collection of the amount directed by an executive order issued pursuant to this section. The tax collected on transactions shall be proportionately reduced during the period the executive order issued pursuant to this section is in effect. Any suspension in the state sales and use tax collections shall continue for the period deemed necessary in the executive order to comply with the limitations established in sections 16 and 18 of article X of the Missouri constitution but shall not extend past the fiscal year in which the executive order was issued."; and
Further amend said bill, Page 23, Section 144.030, Line 19 by inserting after said line the following:
144.140. 1. From every remittance to the director of revenue made on or before the date when the same becomes due, the person required to remit the same shall be entitled to deduct and retain an amount equal to two percent thereof.
2. Any person who is required to collect and remit the tax of which a portion may be suspended pursuant to section 144.022 shall be allowed to retain, in addition to the amount in subsection 1 of this section, two percent of the portion of the remaining tax subsequent to a suspension pursuant to section 144.022 that is not held and distributed in the manner provided in section 144.701 and section 163.031, RSMo."; and
Further amend said bill, Page 25, Section B, Lines 7 and 8, by deleting said lines and inserting in lieu thereof the following:
"Section B. Because immediate action is necessary to stimulate the economy of this state, section A of this act is deemed necessary for the immediate preservation of the public health, welfare, peace and safety and is hereby declared to be an emergency act within the meaning of the constitution, and section A of this act shall become effective upon its passage and approval by the governor or on July 1, 1996, whichever occurs later."; and
Further amend said bill by amending the title and enacting clause accordingly.
HOUSE AMENDMENT NO. 18
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 1, Section A, Line 4, by inserting after said line the following:
"92.045. 1. Any [constitutional charter] city in this state [which now has or may hereafter acquire a population in excess of three hundred fifty thousand inhabitants, according to the last federal decennial census,] is hereby authorized, for city and local purposes, to license, tax, and regulate the occupation of merchants, manufacturers, and all businesses, avocations, pursuits, and callings that are not exempt from the payment of licenses by law and may, by ordinance, base such licenses on gross receipts, gross profits or net profits, per capita, flat fee, graduated scale based on gross or net receipts or sales, or any other method or measurement of tax or any combination thereof derived or allocable to the carrying on or conducting of any business, avocation, pursuits or callings or activities carried on in such cities.
2. The local legislative body may grant by ordinance to its administering tax official the power to adopt regulations and rules relating to any matters pertaining to the administration and enforcement of any ordinances enacted in accordance with the authority heretofore given. Copies of such regulations and rules shall be kept in the office of such tax official designated in such ordinance and shall be open to inspection by the public. Said regulations or rules may be changed or amended from time to time."; and
Further amend said bill, by amending the title and enacting clause accordingly.
HOUSE AMENDMENT NO. 19
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 17, Section 18, Line 13, by inserting after the word "including", "medical oxygen".
HOUSE AMENDMENT NO. 21
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 9, Section 144.025, Line 5, by deleting "in this chapter"; and
Further amend said bill, page 9, section 144.025, line 17, by deleting "under this chapter".
HOUSE AMENDMENT NO. 22
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, by adding to the end of said bill the following:
"143.782. As used in sections 143.782 to 143.788, unless the context clearly requires otherwise, the following terms shall mean and include:
(1) "Debt", any sum due and legally owed to any state agency which has accrued through contract, subrogation, tort, or operation of law regardless of whether there is an outstanding judgment for that sum, or any support obligation which is being enforced by the division of family services on behalf of a person who is receiving support enforcement services pursuant to section 454.425, RSMo;
(2) "Debtor", any individual, sole propri-etorship, partnership, corporation or other legal entity owing a debt;
(3) "Department", the department of revenue of the state of Missouri;
(4) "Refund", the Missouri income tax refund which the department determines to be due any taxpayer [under] pursuant to the provisions of this chapter. The amount of a refund shall not include any senior citizens property tax credit provided by sections 135.010 to 135.035, RSMo; and
(5) "State agency", any department, division, board, commission, office, or other agency of the state of Missouri, including, public community college districts."; and
Further amend the title and enacting clause accordingly.
HOUSE AMENDMENT NO. 23
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 17, Section 144.030, Line 9, by inserting after the word "insulin" the words ", syringes used for medical purposes".
HOUSE AMENDMENT NO. 24
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 23, Section 144.030, Lines 13 and 14, by striking out the words "of a least four integrated facilities".
HOUSE AMENDMENT NO. 26
Amend House Substitute for House Committee Substitute for Senate Bill No. 888, Page 25, Section 144.030, Line 9, Section B, by adding to end of section (at bottom of page) "other provisions of this bill notwithstanding, that at the next general election to be held in the state of Missouri, on Tuesday next following the first Monday in November, 1996, or at a special election to be called by the governor for that purpose, there is hereby submitted to the qualified voters of this state, for adoption or rejection, the following ballot question which shall include, but not be limited to, this language: "Shall the state of Missouri repeal the state general sales tax on food?".
In which the concurrence of the Senate is respectfully requested.
Senator Goode moved that the Senate refuse to concur in HS for HCS for SB 888, as amended, and request the House to recede from its position or failing to do so, grant the Senate a conference thereon, which motion prevailed.
The following messages were received from the House of Representatives through its Chief Clerk:
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House refuses to recede from its position on HS for HCS for SS for SB 560, as amended, and grants the Senate a conference thereon.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House refuses to concur in SCA 1 to HB 979 and request the Senate to recede from its position or, failing to do so, grant the House a conference.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House refuses to adopt SCS for HS for HB 1368, as amended, and requests the Senate to recede from its position and failing to do so, grant the House a conference thereon.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that House refuses to recede from its position on SB 664, as amended, and grants the Senate a conference thereon.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed SB 589.
With House Amendment No. 1.
Amend Senate Bill No. 589, Page 1, In the Title, Lines 2 through 3, by deleting all of said lines and inserting in lieu thereof the following: "To repeal section 386.310, RSMo 1994, relating to public utilities, and to enact in lieu thereof five new sections relating to the"; and
Further amend said bill, Page 1, Section A, Lines 1 through 2, by deleting all of said lines and inserting in lieu thereof the following: "Section A. Section 386.310, RSMo 1994, is repealed and five new sections enacted in lieu thereof, to be known as sections 386.310, 1, 2, 3 and 4, to read"; and
Further amend said bill, Page 3, Section 386.310, Line 64, by inserting after all of said line the following:
"Section 1. As used in sections 1 to 4 of this act, the following terms mean:
(1) "Educational institution" or "institu-tion":
(a) All institutions of higher education in this state which receive any funding from the state, and all divisions and offices thereof; and
(b) All school districts which maintain any elementary or secondary school, and all divisions and offices thereof;
(2) "Utility" or "utility service", electric, natural gas, water, sewer and local and long distance telephone services, and energy conservation agreements.
Section 2. 1. Each educational institution shall keep all records, correspondence and copies of utility bills for five years in complete and orderly form to facilitate the technical audit required by sections 1 to 4 of this act.
2. Each educational institution shall be required to contract with an independent technical Missouri-based auditing company knowledgeable of the specific tariffs of the various utility and telecommunications providers operating within the state of Missouri.
3. Each independent technical auditing company utilized in the performance of the technical audits required by sections 1 to 4 of this act shall meet a minimum set of requirements of qualifications before performing an audit engagement. The state auditor shall prepare a qualifications statement document that shall be used by all educational institutions to determine the technical audit company's qualifications. The state auditor shall promulgate the qualifications statement documents as a rule pursuant to the provisions of chapter 536, RSMo. The institution performing the technical audit shall select the technical audit contractor.
Section 3. 1. Each technical audit performed pursuant to sections 1 to 4 of this act shall seek to uncover errors and mistakes in the historical billing records of utility bills paid by the institution over the preceding five-year period. The technical audit shall seek to uncover nonconformance by the utility with the utility's tariff rates and rules and regulations and result in overcharges to the institution.
2. The technical audit shall seek refunds or credits or both from the utility for all errors and mistakes uncovered in performance of the technical audit. The technical audit shall seek to reduce the monthly cost of utility billings. All cost reductions proposed shall be in the form of recommendations by the contractor to the contracting institution. The institution may accept or reject any cost reduction recommendation. The institution shall not accept any cost reduction recommendation that has, as a requirement of that recommendation, an additional cost, such as the purchase and installation or alteration of equipment, except in cases relating to gas transportation. The cost reduction recommendations of the technical audit shall be limited in scope to no out-of-pocket cost methods for achieving the cost reduction. Cost reduction methods such as identification of better tariff rates, meter consolidations, telecommunications inventory reconciliation and other types of no cost to the institution methods of cost reduction shall be acceptable for the purpose of this section.
Section 4. 1. Each institution entering into a contract for the performance of a technical audit shall acquire from the office of the state auditor a copy of the qualifications statement document as prepared in accordance with section 2 of this act.
2. Each institution shall use the qualifications statement document as the basis of determination that any prospective technical audit contractor is, in fact, qualified to perform a technical audit.
3. All technical audits performed as a requirement of sections 1 to 4 of this act shall be performed pursuant to written contingency-based payment contracts. Compensation to contractors for performance of the technical audits shall be limited to a maximum payment of fifty percent of the dollars or credits recovered for the institution as a direct result of the technical audit. The compensation paid for cost reduction recommendations that the institution accepts and implements shall be limited to fifty percent of the cost savings realized for one year from the date the recommendations are implemented.
4. The institution may not implement a cost reduction recommendation that it has rejected for a period of three years after such rejection.".
In which the concurrence of the Senate is respectfully requested.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed HCS for SB 769, entitled:
An Act to repeal sections 595.025 and 595.045, RSMo 1994, relating to the crime victims' compensation fund, and to enact in lieu thereof two new sections relating to the same subject.
With House Amendment No. 1.
HOUSE AMENDMENT NO. 1
Amend House Committee Substitute for Senate Bill No. 769, Page 2, Section 595.045, Line 2, by deleting the word "fee" and inserting in lieu thereof the following: "[fee] surcharge"; and
Further amend said bill, page 2, section 595.045, line 3, by deleting all of said line and inserting in lieu thereof the following: "in the state [for violation of a] in all criminal [law] cases including violations of any county ordinance or any violation of criminal or traffic laws of the state, including an infraction and violation of a"; and
Further amend said bill, page 2, section 595.045, line 4, by deleting the words "or county" and inserting in lieu thereof the following: "[or county]"; and
Further amend said bill, page 2, section 595.045, line 4, by inserting after the word "that" the following "["; and
Further amend said bill, page 2, section 595.045, line 6, by inserting after the words "safety laws, and" the following: "]"; and
Further amend said bill, page 2, section 595.045, lines 8 through 9, by deleting all of said lines and inserting in lieu thereof the following: "been dismissed by the court or when costs are to be paid by the state, county, or municipality [on behalf of an indigent defendant. A fee] A surcharge"; and
Further amend said bill, page 2, section 595.045, line 12, by deleting all of said line and inserting in lieu thereof the following: "2. The moneys collected by clerks of the courts [, except municipal clerks, under] pursuant to"; and
Further amend said bill, page 2, section 595.045, line 13, by deleting the word "paid" and inserting in lieu thereof the following: "[paid] collected and disbursed"; and
Further amend said bill, page 3, section 595.045, line 14, by inserting after the word "RSMo" the following: ", and shall be payable to the director of the department of revenue"; and
Further amend said bill, page 3, section 595.045, line 50, by inserting after the words "shall be" the following: "["; and
Further amend said bill, page 4, section 595.045, line 52, by deleting all of said line and inserting in lieu thereof the following: "(2)] Five percent of such moneys shall be [paid into] payable monthly to the city treasury of the city from which such funds were collected. [The director of revenue shall deposit"; and
Further amend said bill, page 4, section 595.045, line 58, by deleting the figure "(3)" and inserting in lieu thereof the following: "The remaining ninety-five percent of such moneys shall be payable monthly to the director of revenue."; and
Further amend said bill, page 4, section 595.045, line 60, by deleting the letter "(a)" and inserting in lieu thereof the following: "(1)"; and
Further amend said bill, page 4, section 595.045, line 64, by deleting the letter "(b)" and inserting in lieu thereof the following: "(2)"; and
Further amend said bill, page 4, section 595.045, line 71, by deleting the letter "(c)" and inserting in lieu thereof the following: "(3)"; and
Further amend said bill, page 4, section 595.045, line 78, by inserting after the word "auditor" the following: "and such audit shall include all records associated with crime victims' compensation matters at all levels of the court administration and throughout any state agency"; and
Further amend said bill, page 4, section 595.045, line 80, by inserting after the word "judgment" the following: "in favor of the state of Missouri, payable monthly to the crime victims' compensation fund,"; and
Further amend said bill, page 5, section 595.045, line 102, by inserting after the word "deposited" the following: "monthly".
In which the concurrence of the Senate is respectfully requested.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the Speaker has appointed the following conference committee, to act with a like committee from the Senate on HCS for HB 991, as amended: Representatives: Koller, Bray, VanZandt, Ostmann, Cooper.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the Speaker has appointed the following conference committee, to act with a like committee from the Senate on HS for HCS for SS for SB 560, as amended: Representatives: May (108), Sheldon, O'Toole, Ross, Legan.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the Speaker has appointed the following conference committee, to act with a like committee from the Senate on SB 664, as amended: Representatives: Hartzler, Copeland, Leake, Treadway, Richardson.
Also,
Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed SB 525.
With House Committee Amendment No. 1
HOUSE COMMITTEE AMENDMENT NO. 1
Amend Senate Bill No. 525, Page 5, Section 209.259, Line 14, by inserting after said line the following:
"Section 1. Telecommunications com-panies shall ensure, if readily achievable as defined by federal law 42 U.S.C.A. section 12181(9), that high quality existing and new telecommunications services are available, accessible and usable by individuals with disabilities, unless making the services available, accessible or usable would result in an undue burden, including unreasonable costs or technical infeasibility, or would have an adverse competitive effect."; and
Further amend said bill by amending the title and enacting clause accordingly.
In which the concurrence of the Senate is respectfully requested.
President Pro Tem Mathewson appointed the following conference committee to act with a like committee from the House on SB 664, as amended: Senators Klarich, Melton, Caskey, Quick and Maxwell.
Senator McKenna moved that the Senate refuse to recede from its position on SCA 1 to HB 979 and grant the House a conference thereon, which motion prevailed.
Senator McKenna moved that the Senate refuse to recede from its position on SCS for HS for HB 1368, as amended, and grant the House a conference thereon, which motion prevailed.
President Pro Tem Mathewson appointed the following conference committee to act with a like committee from the House on HS for HCS for SS for SB 560, as amended: Senators Goode, Graves, Lybyer, Sims and Staples.
Also,
President Pro Tem Mathewson appointed the following conference committee to act with a like committee from the House on HB 979, as amended: Senators McKenna, Curls, Maxwell, Klarich and Westfall.
Also,
President Pro Tem Mathewson appointed the following conference committee to act with a like committee from the House on SCS for HS for HCS for HB 1368, as amended: Senators McKenna, Clay, DePasco, Treppler and Westfall.
Senator Goode moved that the Senate refuse to concur in HA 1 to SB 589 and request the House to recede from its position, which motion prevailed.
Senator Quick moved that SB 769, with HCS, as amended, be taken up for 3rd reading and final passage, which motion prevailed.
HCS for SB 769, as amended, entitled:
An Act to repeal sections 595.025 and 595.045, RSMo 1994, relating to the crime victims' compensation fund, and to enact in lieu thereof two new sections relating to the same subject.
Was taken up.
Senator Quick moved that HCS for SB 769, as amended, be adopted, which motion prevailed by the following vote:
| Yeas--Senators | |||
| Banks | Bentley | Caskey | DePasco |
| Ehlmann | Flotron | Goode | Graves |
| House | Howard | Johnson | Kenney |
| Kinder | Klarich | Lybyer | Mathewson |
| Maxwell | McKenna | Melton | Moseley |
| Mueller | Quick | Rohrbach | Russell |
| Schneider | Sims | Singleton | Staples |
| Treppler | Westfall | Wiggins--31 | |
| Nays--Senators--None | |||
| Absent--Senators | |||
| Clay | Curls--2 | ||
| Absent with leave--Senator Scott--1 | |||
| Yeas--Senators | |||
| Banks | Bentley | Caskey | DePasco |
| Ehlmann | Flotron | Goode | House |
| Howard | Johnson | Kenney | Kinder |
| Klarich | Lybyer | Mathewson | Maxwell |
| McKenna | Melton | Moseley | Mueller |
| Quick | Rohrbach | Russell | Schneider |
| Sims | Singleton | Staples | Treppler |
| Westfall | Wiggins--30 | ||
| Nays--Senators--None | |||
| Absent--Senators | |||
| Clay | Curls | Graves--3 | |
| Absent with leave--Senator Scott--1 | |||
On motion of Senator Quick, title to the bill was agreed to.
Senator Quick moved that the vote by which the bill passed be reconsidered.
Senator Banks moved that motion lay on the table, which motion prevailed.
Bill ordered enrolled.
President Wilson assumed the Chair.
President Pro Tem Mathewson resumed the Chair.
Senator Moseley moved that SB 525, with HCA 1, be taken up for 3rd reading and final passage, which motion prevailed.
HCA 1 was taken up.
Senator Moseley moved that the above amendment be adopted, which motion prevailed by the following vote:
| Yeas--Senators | |||
| Banks | Bentley | Caskey | Curls |
| DePasco | Ehlmann | Flotron | Goode |
| Graves | House | Howard | Johnson |
| Kenney | Kinder | Klarich | Lybyer |
| Mathewson | Maxwell | McKenna | Melton |
| Moseley | Mueller | Quick | Rohrbach |
| Russell | Schneider | Scott | Sims |
| Singleton | Staples | Treppler | Westfall |
| Wiggins--33 | |||
| Nays--Senators--None | |||
| Absent--Senator Clay--1 | |||
| Absent with leave--Senators--None | |||
| Yeas--Senators | |||
| Banks | Bentley | Caskey | Curls |
| DePasco | Ehlmann | Flotron | Goode |
| Graves | House | Howard | Johnson |
| Kenney | Klarich | Lybyer | Mathewson |
| Maxwell | McKenna | Melton | Moseley |
| Mueller | Quick | Rohrbach | Russell |
| Schneider | Scott | Sims | Singleton |
| Staples | Treppler | Westfall | Wiggins--32 |
| Nays--Senators--None | |||
| Absent--Senators | |||
| Clay | Kinder--2 | ||
| Absent with leave--Senators--None | |||
On motion of Senator Moseley, title to the bill was agreed to.
Senator Moseley moved that the vote by which the bill passed be reconsidered.
Senator Banks moved that motion lay on the table, which motion prevailed.
Bill ordered enrolled.
Senator Maxwell moved that HS for HCS for HB 1237, with SCS, SS for SCS and SA 3 (pending), be called from the Informal Calendar and again taken up for 3rd reading and final passage, which motion prevailed.
SA 3 was again taken up.
At the request of Senator Maxwell, the above amendment was withdrawn.
Senator Klarich offered SA 4:
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 76, Section 144.030, Line 4, by inserting after the word "plant", the following:
"but shall not include motor vehicles used on highways. For the purposes of this section, the terms "motor vehicle" and "highway" shall have the same meaning pursuant to section 301.010, RSMo."; and
Further amend said bill, page 6, Section 32.105, line 1, by inserting after the word "projects", the following:
"and affordable housing assistance as defined in section 32.111, RSMo".
Senator Klarich moved that the above amendment be adopted, which motion prevailed.
Senator Howard offered SA 5:
SENATE AMENDMENT NO. 5
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 98, Section 338.196, Line 12, by inserting immediately after said line the following:
"349.010. As used in sections 349.010 to 349.100, unless the context otherwise requires, the following words and terms shall have the meanings indicated:
(1) "Corporations" means any authority organized pursuant to the provisions of sections 349.010 to 349.100.
(2) "County and municipality". "County" means any county in the state. "Municipality" means any city, incorporated town or village in the state.
(3) "Governing body" shall mean the board or body in which the general legislative powers of the county or municipality are vested.
(4) "Project" means the purchase, construction, extension and improvement of plants, buildings, structures, or facilities, whether or not now in existence, including the real estate, used or to be used as a factory, assembly plant, manufacturing plant, processing plant, fabricating plant, distribution center, warehouse building, public facility, waterborne vessels excepting commercial passenger vessels for hire in a city not within a county built prior to 1950, office building, for profit or not for profit hospital, not for profit nursing or retirement facility or combination thereof, physical fitness, recreational, indoor and resident outdoor facilities operated by not for profit organizations, commercial or agricultural facility, or facilities for the prevention, reduction or control of pollution. Included in all of the above shall be any required fixtures, equipment and machinery. Excluded are facilities designed for the sale or distribution to the public of electricity, gas, water or telephone, together with any other facilities for cable television and those commonly classified as public utilities. Projects of a municipal authority must be located wholly within the incorporated limits of the municipality except that such projects may be located outside the corporate limits of such municipality and within the county in which the municipality is located with permission of the governing body of the county. Projects of a county authority must be located within an unincorporated area of such county except that such projects may be located within the incorporated limits of a municipality within such county, when approved by the governing body of the municipality."; and
Further amend the title and enacting clause accordingly.
Senator Howard moved that the above amendment be adopted, which motion prevailed.
Senator Banks offered SA 6:
SENATE AMENDMENT NO. 6
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 155, Section 27, Line 21, by inserting immediately after said line the following:
"Section 27. 1. The governor is hereby authorized and empowered to grant and convey by deed the state of Missouri's interest, if any, in certain property in the city of St. Louis known as the St. Mary's annex to St. Mary's manor incorporated, its successors or assigns. The property to be conveyed is more particularly described as follows:
A tract of land in City of St. Louis Block 448, more particularly described as Lots 4, 5, 6, 7, 8 and the Western 14 feet 8-1/2 inches of Lot 9, together fronting 139 feet 8-1/2 inches on the North line of Chouteau Avenue, 80 feet wide.
2. If St. Mary's manor incorporated refuses the return of the property, the governor is authorized to negotiate a sale of the property to the city of St. Louis or to offer the property for public sale, the terms of which shall be set by the commissioner of administration.
3. The attorney general shall approve as to form the instrument of conveyance."; and
Further amend the title and enacting clause accordingly.
Senator Banks moved that the above amendment be adopted, which motion prevailed.
Senator Staples offered SA 7:
SENATE AMENDMENT NO. 7
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 54, Section 135.245, Line 26, by inserting immediately after said line, the following:
"[135.300. As used in sections 135.300 to 135.311, unless the context requires otherwise, the following terms mean:
(1) "Missouri forestry industry residue", any residue that results from normal timber harvest or production to include slash, sawdust, shavings, edgings, slabs, leaves, bark, and timber thinnings from timber stand improvements;
(2) "Processed wood products", wood pellets, cubes, flour, or any product that results from thermal, chemical, or mechanical processes that sufficiently alter the wood residue to be used as an energy source. Hogged wood, chipped wood and charcoal do not qualify as processed wood energy resources under sections 135.300 to 135.311;
(3) "Wood energy producer", any person, firm or corporation who engages in the business of producing processed wood products, to be used as an energy source, from Missouri forest industry residues;
(4) "Wood energy producing facility", a Missouri facility using Missouri forest industry residue to produce processed wood products.
135.305. A Missouri wood energy producer shall be eligible for a tax credit on taxes otherwise due under chapter 143, RSMo, except sections 143.191 to 143.261, RSMo, as a production incentive to produce processed wood products in a qualified wood producing facility using Missouri forest product residue. The tax credit to the wood energy producer shall be five dollars per ton of processed material. The credit may be claimed for a period of five years and is to be a tax credit against the tax otherwise due.
135.307. Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed four years.
135.309. The wood energy producer may elect to assign to a third party the approved tax credit. Certification of assignment and other appropriate forms must be filed with the Missouri department of revenue.
135.311. When applying for a tax credit the wood energy producer shall make application for the credit to the division of energy of the department of natural resources. The application shall include:
(1) The number of tons of processed wood products produced during the preceding calendar year;
(2) The name and address of the person to whom processed products were sold and the number of tons sold to each person;
(3) Other information which the department of natural resources reasonably requires. The application shall be received and reviewed by the division of energy of the department of natural resources and the division shall certify to the department of revenue each applicant which qualifies as a wood energy-producing facility.
2. Sections 135.300 to 135.311 shall be effective July 1, 1986. The provisions of sections 135.300 to 135.311 shall terminate on June 30, 1995, but any unused credit may be claimed until December 31, 1995.]
135.300. As used in sections 135.300 to 135.311, unless the context requires otherwise, the following terms mean:
(1) "Missouri forestry industry residue", any residue that results from normal timber harvest or production to include slash, sawdust, shavings, edgings, slabs, leaves, bark, and timber thinnings from timber stand improvements;
(2) "Processed wood products", wood pellets, cubes, flour, or any product that results from thermal, chemical, or mechanical processes that sufficiently alter the wood residue to be used as an energy source. Hogged wood, chipped wood and charcoal do not qualify as processed wood energy resources under sections 135.300 to 135.311;
(3) "Wood energy producer", any person, firm or corporation who engages in the business of producing processed wood products, to be used as an energy source, from Missouri forest industry residues;
(4) "Wood energy producing facility", a Missouri facility using Missouri forest industry residue to produce processed wood products.
135.305. A Missouri wood energy producer shall be eligible for a tax credit on taxes otherwise due under chapter 143, RSMo, except sections 143.191 to 143.261, RSMo, as a production incentive to produce processed wood products in a qualified wood producing facility using Missouri forest product residue. The tax credit to the wood energy producer shall be five dollars per ton of processed material. The credit may be claimed for a period of five years and is to be a tax credit against the tax otherwise due.
135.307. Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed four years.
135.309. The wood energy producer may elect to assign to a third party the approved tax credit. Certification of assignment and other appropriate forms must be filed with the Missouri department of revenue.
135.311. When applying for a tax credit the wood energy producer shall make application for the credit to the division of energy of the department of natural resources. The application shall include:
(1) The number of tons of processed wood products produced during the preceding calendar year;
(2) The name and address of the person to whom processed products were sold and the number of tons sold to each person;
(3) Other information which the department of natural resources reasonably requires. The application shall be received and reviewed by the division of energy of the department of natural resources and the division shall certify to the department of revenue each applicant which qualifies as a wood energy-producing facility."; and
Further amend the title and enacting clause accordingly.
Senator Staples moved that the above amendment be adopted, which motion prevailed.
Senator House offered SA 8:
SENATE AMENDMENT NO. 8
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 88, Section 172.273, Line 25 of said page, by striking "research, development and" and inserting in lieu thereof the following: "projects for the purpose of research and development, including"; and
Further amend said bill and section, page 89, line 2 of said page, by striking the word "and" and inserting in lieu thereof a period "."; and further amend lines 3-4 of said page, by striking all of said lines; and further amend lines 16-17 of said page, by striking the following: ", may utilize the power of eminent domain,"; and
Further amend said bill and section, page 90, line 2 of said page, by striking the word "plan" and inserting in lieu thereof the word "planning"; and further amend line 11 of said page, by striking the following: "The utilization of the real"; and further amend lines 12-13, by striking all of said lines; and further amend line 14 of said page, by striking the following: "of the university. Provided" and inserting in lieu thereof the word "If"; and further amend line 15 of said page, by inserting immediately after the word "university" the following: "and used as provided in subsection 1 and subsection 2 of this section and found to be within the university's educational mission"; and further amend line 24 of said page, by inserting immediately after said line the following:
"5. Notwithstanding the exemption from taxes in subsection 3 of this section, whenever a private enterprise operates its facilities on land owned by the curators for an office park project for the purpose of research and development and such operation is outside the advancement of the university's educational mission, the private enterprise shall be subject to all taxes set forth by the appropriate political subdivision."; and
Further amend said section by renumbering the remaining subsections accordingly; and
Further amend said bill and section, page 90, line 25 of said page, by striking the words "such a"; and further amend line 26, by striking the following: "research, development and office park project" and inserting in lieu thereof the following: "projects for research and development, including an office park project,";
Further amend said bill and section, page 92, lines 1-16 of said page by striking all of said lines.
Senator House moved that the above amendment be adopted, which motion prevailed.
Senator Curls offered SA 9:
SENATE AMENDMENT NO. 9
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 7, Section 32.115, by striking all of said section and inserting in lieu thereof, the following:
"32.111. Any business firm which engages in providing affordable housing assistance activities in the state of Missouri shall receive a tax credit as provided in section 32.115 if the commission or its delegate approves a proposal submitted by one or more business firms for the provision of affordable housing units. The proposal shall set forth the program of affordable housing to be conducted, the location and number of affordable housing units, the neighborhood area to be served, why the program is needed, the time period for which affordable housing units shall be provided, the estimated amount to be invested in the program, plans for implementing the program and a list of the business firms proposing to provide affordable housing assistance activities which are part of the proposal. In the case of rental units, all proposals approved by the commission shall require a land use restriction agreement stating the provision of affordable housing on said property for a time period deemed reasonable by the commission. In the case of owner occupied units, all proposals approved by the commission shall require a land use restriction agreement for a time period deemed reasonable by the commission requiring any subsequent owner, except a lender with a security interest in the property, to be an owner occupant whose income at the time of acquisition is at or below the level described in section 32.105, and further requiring the acquisition price to any subsequent owner shall not exceed by more than a five percent annual appreciation the acquisition price to the original, eligible owner at the time tax credits are first claimed. The land use restriction agreement shall constitute a lien as described in subdivision (4) of subsection 3 of section 32.115. The restriction shall be approved by the property owner and shall be binding on any subsequent owner of the property unless otherwise approved by the commission. In approving a proposal, the commission may authorize the use of tax credits by one or more of the business firms listed in the proposal and shall establish specific requirements regarding the degree of completion of affordable housing assistance activities necessary to be eligible for tax credits provided under this section. If, in the opinion of the commission or its delegate, a business firm's investment can more consistently with the purposes of this section be made through [contributions to] a neighborhood organization, tax credits may be allowed as provided in this section. The commission may approve requests for multi-year credit commitments provided eligibility is maintained. The commission or its delegate is hereby authorized to promulgate rules and regulations for establishing criteria for evaluating such proposals by business firms for approval or disapproval, for establishing housing priorities for approval or disapproval of such proposals by business firms, and for the certification of eligibility for tax credits authorized under this section. The decision of the commission or its delegate to approve or disapprove a proposal pursuant to this section shall be in writing, and if approved, the maximum credit allowable to the business firm shall be stated. A copy of the decision of the commission or its delegate shall be transmitted to the director of revenue and to the governor. A copy of the certification approved by the commission and a statement of the total amount of credits approved by the commission, the amount of credits previously taken by the taxpayer and the amount being claimed for the current tax year shall be filed in a manner and form designated by the director of revenue for any tax year in which a tax credit is being claimed.
32.112. Any business firm which makes a contribution to a neighborhood organization, a significant part of whose activities consist of affordable housing assistance activities in the state of Missouri, shall receive a tax credit as provided in section 32.115 if the commission approves a proposal submitted by one or more business firms for the general operating assistance of such neighborhood organization. The proposal shall set forth the activities of the neighborhood organization, including the affordable housing assistance activities, the neighborhood area to be served, why the activities are needed, the estimated amount to be contributed to the neighborhood organization, and a list of the business firms proposing to make the contributions. The commission is hereby authorized to promulgate rules and regulations pursuant to section 536.024, RSMo, for establishing criteria for evaluating such proposals by business firms for approval or disapproval, and for the certification of eligibility for tax credits authorized under this section. The decision of the commission to approve or disapprove a proposal pursuant to this section shall be in writing and, if approved, the maximum credit allowable to the business firm shall be stated. A copy of the decision of the commission shall be transmitted to the director of revenue and to the governor. A copy of the certification approved by the commission and a statement of the total amount of credits approved, the amount of credits previously taken by the taxpayer and the amount being claimed for the current tax year shall be filed in a manner and form designated by the director of revenue for any tax year in which a tax credit is being claimed.
32.115. 1. The department of revenue shall grant a tax credit, to be applied in the following order until used, against:
(1) The annual tax on gross premium receipts of insurance companies in chapter 148, RSMo;
(2) The tax on banks determined under subdivision (2) of subsection 2 of section 148.030, RSMo;
(3) The tax on banks determined in subdivision (1) of subsection 2 of section 148.030, RSMo;
(4) The tax on other financial institutions in chapter 148, RSMo;
(5) The corporation franchise tax in chapter 147, RSMo;
(6) The state income tax in chapter 143, RSMo; and
(7) The annual tax on gross receipts of express companies in chapter 153, RSMo.
2. For proposals approved under section 32.110[,]:
(1) The amount of the tax credit shall not exceed fifty percent of the total amount contributed during the taxable year by the business firm or, in the case of a financial institution, where applicable, during the relevant income period in programs approved pursuant to section 32.110[.];
[3.] (2) Except as provided in [subsection 2 or 5] subdivision (1) or (4) of this [section] subsection, a tax credit of up to seventy percent may be allowed for contributions to programs where activities fall within the scope of special program priorities as defined with the approval of the governor in regulations promulgated by the director of the department of economic development[.];
[4.] (3) Except as provided in [subsection 2 or 5] subdivision (1) or (4) of this [section] subsection, the tax credit allowed for contributions to programs located in any community shall be equal to seventy percent of the total amount contributed where such community is a city, town or village which has fifteen thousand or less inhabitants as of the last decennial census and is located in a county which is either located in:
[(1)] (a) An area that is not part of a standard metropolitan statistical area;
[(2)] (b) A standard metropolitan statistical area but such county has only one city, town or village which has more than fifteen thousand inhabitants; or
[(3)] (c) A standard metropolitan statistical area and a substantial number of persons in such county derive their income from agriculture.
Such community may also be in an unincorporated area in such county as provided in [subdivision (1), (2) or (3)] paragraphs (a), (b) and (c) of this [subsection] subdivision. Except in no case shall the total economic benefit of the combined federal and state tax savings to the taxpayer exceed the amount contributed by the taxpayer during the tax year[.];
[5.] (4) Such tax credit allocation, equal to seventy percent of the total amount contributed, shall not exceed four million dollars in any fiscal year. When the four million dollar limit on the tax credit allocation is committed, the tax credit allocation for such programs shall then be equal to fifty percent credit of the total amount contributed. Regulations establishing special program priorities are to be promulgated during the first month of each fiscal year and at such times during the year as the public interest dictates. Such credit shall not exceed two hundred and fifty thousand dollars annually except as provided in subdivision 5 of this subsection [6 of this section]. No tax credit shall be approved for any bank, bank and trust company, insurance company, trust company, national bank, savings association, or building and loan association for activities that are a part of its normal course of business. Any tax credit not used in the period the contribution was made may be carried over the next five succeeding calendar or fiscal years until the full credit has been claimed. Except as otherwise provided for proposals approved under section 32.111, 32.112 or 32.117, in no event shall the total amount of all other tax credits allowed pursuant to sections 32.100 to 32.125 exceed [twenty] twenty-two million dollars in any one fiscal year, of which six million shall be credits allowed pursuant to section 135.460, RSMo. If six million dollars in credits are not approved, then the remaining credits may be used for programs approved pursuant to sections 32.100 to 32.125[.];
[6.] (5) The credit may exceed two hundred fifty thousand dollars annually and shall not be limited if community services, crime prevention, education, job training, physical revitalization or economic development, as defined by section 32.105, is rendered in an area defined by federal or state law as an impoverished, economically distressed, or blighted area or as a neighborhood experiencing problems endangering its existence as a viable and stable neighborhood, or if the community services, crime prevention, education, job training, physical revitalization or economic development is limited to impoverished persons.
[7.] 3. For proposals approved under section 32.111[,]:
(1) The amount of the tax credit shall not exceed fifty-five percent of the total amount invested in affordable housing assistance activities by a business firm. Whenever said investment is made in the form of an equity investment or a loan, as opposed to a donation alone, tax credits may be claimed only where the loan or equity investment is accompanied by a donation which is eligible for federal income tax charitable deduction, and where the total value of the tax credits herein plus the value of the federal income tax charitable deduction is less than or equal to the value of the donation. Any tax credit not used in the period for which the credit was approved may be carried over the next ten succeeding calendar or fiscal years until the full credit has been allowed. If the affordable housing units for which a tax is claimed are within a larger structure, parts of which are not the subject of a tax credit claim, then expenditures applicable to the entire structure shall be reduced on a prorated basis in proportion to the ratio of the number of square feet devoted to the affordable housing units, for purposes of determining the amount of the tax credit. The total amount of tax credit granted for programs approved under section 32.111 for the [first] fiscal year beginning July 1, 1991 shall not exceed two million dollars, to be increased by no more than two million dollars each succeeding fiscal year, until the total tax credits that may be approved reaches ten million dollars in any fiscal year[.];
[8.] (2) For any year during the compliance period indicated in the land use restriction agreement, the owner of the affordable housing rental units for which a credit is being claimed shall certify to the commission that all tenants renting claimed units are income eligible for affordable housing units and that the rentals for each claimed unit are in compliance with the provisions of sections 32.100 to 32.125. The commission is authorized, in its discretion, to audit the records and accounts of the owner to verify said certification[.];
[9.] (3) In the case of owner occupied affordable housing units, the qualifying owner occupant shall, before the end of the first year in which credits are claimed, certify to the commission that the occupant is income eligible during the preceding two years, and at the time of the initial purchase contract, but not thereafter. The qualifying owner occupant shall further certify to the commission, before the end of the first year in which credits are claimed, that during the compliance period indicated in the land use restriction agreement, the cost of the affordable housing unit to the occupant for the claimed unit can reasonably be projected to be in compliance with the provisions of sections 32.100 to 32.125. Any succeeding owner occupant acquiring the affordable housing unit during the compliance period indicated in the land use restriction agreement shall make the same certification[.];
[10.] (4) If at any time during the compliance period the commission determines a project for which a proposal has been approved is not in compliance with the applicable provisions of sections 32.100 to 32.125 or rules promulgated therefor, the commission [shall revoke the proposal's certificate of eligibility and all business firms included in the proposal shall be prohibited from claiming any future tax credits under the proposal and shall remit the amount of tax credits taken in previous tax years under the proposal to the director of revenue. The commission shall notify the director of revenue of any such revocation.] may within one hundred fifty days of notice to the owner either seek injunctive enforcement action against the owner, or seek legal damages against the owner representing the value of the tax credits, or foreclose on the lien in the land use restriction agreement, selling the project at a public sale, and paying to the owner the proceeds of the sale, less the costs of the sale and less the value of all tax credits allowed herein. The commission shall remit to the director of revenue the portion of the legal damages collected or the sale proceeds representing the value of the tax credits. However, except in the event of intentional fraud by the taxpayer, the proposal's certificate of eligibility for tax credits shall not be revoked.
4. For proposals approved under section 32.112, the amount of the tax credit shall not exceed fifty-five percent of the total amount contributed to a neighborhood organization by business firms. Any tax credit not used in the period for which the credit was approved may be carried over the next ten succeeding calendar or fiscal years until the full credit has been allowed. The total amount of tax credit granted for programs approved under section 32.112 shall not exceed one million dollars for each fiscal year."; and
Further amend the title and enacting clause accordingly.
Senator Curls moved that the above amendment be adopted.
Senator Singleton offered SA 1 to SA 9, which was read:
SENATE AMENDMENT NO. 1 TO
SENATE AMENDMENT NO. 9
Amend Senate Amendment No. 9 to Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 6, Section 32.115, Line 16, by removing brackets around word "twenty" and deleting word "twenty-two".
Senator Singleton moved that the above amendment be adopted, which motion prevailed.
Senator Ehlmann offered SA 2 to SA 9, which was read:
SENATE AMENDMENT NO. 2 TO
SENATE AMENDMENT NO. 9
Amend Senate Amendment No. 9 to Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 3, Section 32.112, Line 23, by adding after the word "section", the following: "such regulations shall include a requirement that no tax credits may be claimed on any affordable housing units occupied by any convicted felon.".
Senator Ehlmann moved that the above amendment be adopted, which motion prevailed.
SA 9, as amended, was again taken up.
Senator Curls moved that the above amendment be adopted, which motion prevailed.
Senator Curls offered SA 10:
SENATE AMENDMENT NO. 10
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 98, Section 338.196, Line 11 of said page, by inserting immediately after said line the following:
"338.425. 1. This section shall be known and may be cited as the "Missouri Kidney Health Care Act".
2. Notwithstanding any provisions of the law to the contrary, a manufacturer or wholesaler who supplies dialysis devices or drugs used exclusively for or necessary to perform home dialysis prescribed or ordered by a physician for administration or delivery to a person with chronic kidney failure shall not be considered to be practicing pharmacy without a license if:
(1) The manufacturer or wholesaler is registered with the state board of pharmacy and lawfully holds the dialysis drugs or devices;
(2) The manufacturer or wholesaler delivers the dialysis drugs or devices to:
(a) A person with chronic kidney failure for self-administration, as ordered by a physician, at the person's home or specified address; or
(b) A physician for administration or delivery to a person with chronic kidney failure; and
(3) The manufacturer or wholesaler has sufficient and qualified supervision to adequately protect the public health.
3. The state board of pharmacy shall promulgate rules and regulations necessary to ensure the safe distribution of the dialysis drugs and devices described in subsection 2 of this section, without interruption of supply. Such regulations shall include licensing, records, evidence of delivery to the patient or patient's designee, patient training, specific product and quantity limitation, physician prescriptions or order forms, adequate warehouse facilities and appropriate labeling to ensure necessary information is affixed to or accompanies such dialysis drugs or devices.
4. The dialysis drugs or devises which are the subject of this section shall only be delivered by:
(1) The manufacturer or wholesaler to which the physician has issued an order; or
(2) A carrier authorized to possess such dialysis devices or drugs.
5. No rule or portion of a rule promulgated under the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of section 536.024, RSMo."; and
Further amend the title and enacting clause accordingly.
Senator Curls moved that the above amendment be adopted.
Senator Maxwell raised the point of order that SA 10 is out of order under the provisions of Senate Rules 54 and 57.
President Pro Tem Mathewson ruled the point of order well taken.
Senator Maxwell offered SA 11:
SENATE AMENDMENT NO. 11
Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bill No. 1237, Page 92, Section 172.273, Line 16 of said page, by inserting immediately after said line the following:
"178.635. 1. The board of regents of Linn State Technical College shall organize in the manner provided by law for the board of curators of the University of Missouri. The powers, duties, authority, responsibilities, privileges, immunities, liabilities and compensation of the board of Linn State Technical College in regard to Linn State Technical College shall be the same as those prescribed by statute for the board of curators of the University of Missouri in regard to the University of Missouri, except that Linn State Technical College shall be operated only as a state technical college. Nothing in this section shall be construed to authorize Linn State Technical College to become a community college or a university offering four-year or graduate degrees.
2. All lawful bonded indebtedness incurred by the issuance of revenue bonds, as defined in section 176.010, RSMo, by Linn State Technical College, shall not be deemed to be an indebtedness of the state of Missouri or the board of regents of Linn State Technical College, pursuant to section 176.040, RSMo [after the date upon which the conditions of section 178.631 are met. Such indebtedness shall be retired through tuition revenues].
178.892. As used in sections 178.892 to 178.896, the following terms mean:
(1) "Agreement", the agreement, between an employer and a junior college district or state technical college, concerning a project. An agreement may be for a period not to exceed ten years when the program services associated with a project are not in excess of five hundred thousand dollars. For a project where associated program costs are greater than five hundred thousand dollars, the agreement may not exceed a period of eight years. No agreement shall be entered into between an employer and a community college district or state technical college which involves the training of potential employees with the purpose of replacing or supplanting employees engaged in an authorized work stoppage;
(2) "Board of trustees", the board of trustees of a junior college district and the board of regents of a state technical college;
(3) "Certificate", industrial new jobs training certificates issued pursuant to section 178.895;
(4) "Date of commencement of the project", the date of the agreement;
(5) "Employee", the person employed in a new job;
(6) "Employer", the person providing new jobs in conjunction with a project;
(7) "Industry", a business located within the state of Missouri which enters into an agreement with a community college district or state technical college and which is engaged in interstate or intrastate commerce for the purpose of manufacturing, processing, or assembling products, conducting research and development, or providing services in interstate commerce, but excluding retail, health, or professional services. "Industry" does not include a business which closes or substantially reduces its operation in one area of the state and relocates substantially the same operation in another area of the state. This does not prohibit a business from expanding its operations in another area of the state provided that existing operations of a similar nature are not closed or substantially reduced;
(8) "New job", a job in a new or expanding industry not including jobs of recalled workers, or replacement jobs or other jobs that formerly existed in the industry in the state;
(9) "New jobs credit from withholding", the credit as provided in section 178.894;
(10) "New jobs training program" or "program", the project or projects established by a community college district or state technical college for the creation of jobs by providing education and training of workers for new jobs for new or expanding industry in the state;
(11) "Program costs", all necessary and incidental costs of providing program services including payment of the principal of, premium, if any, and interest on certificates, including capitalized interest, issued to finance a project, funding and maintenance of a debt service reserve fund to secure such certificates and wages, salaries and benefits of employees participating in on-the-job training;
(12) "Program services" includes, but is not limited to, the following:
(a) New jobs training;
(b) Adult basic education and job-related instruction;
(