Journal of the Senate

SECOND REGULAR SESSION

SEVENTY-FIRST DAY--WEDNESDAY, MAY 13, 1998

Senator Wiggins in the Chair.

The Chaplain offered the following prayer:

Our Father in Heaven, in Luke, Jesus taught us, "Make to yourselves friends." We are thankful that friends don't have to agree with us, be of the same political party, be of the same religion, or even always like the same things. We are thankful that friendship is based on mutual respect and trust. Help us to be friends with one another during the last days of this session. 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.

Senator Quick moved that the Senate Journal for Tuesday, May 12, 1998, be corrected on page 1258, column 1, line 38, by deleting "/s/ Mike Gibbons" and inserting in lieu thereof the following "/s/ May Scheve"; and further on line 41, by deleting "May Scheve" and inserting in lieu thereof the following "Mike Gibbons", which motion prevailed.

The Journal of the previous day was read and approved, as corrected.

The following Senators were present during the day's proceedings:

RESOLUTIONS

Senator Graves offered Senate Resolution No. 1919, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. David Anderson, Norborne, which was adopted.

Senator Graves offered Senate Resolution No. 1920, regarding the Fortieth Wedding Anniversary of Mr. and Mrs. Joe Bethards, Laredo, which was adopted.

Senator Graves offered Senate Resolution No. 1921, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Billy Joe Meyer, Mound City, which was adopted.

Senator Graves offered Senate Resolution No. 1922, regarding the Sixtieth Wedding Anniversary of Mr. and Mrs. Frank Lemon, Skidmore, which was adopted.

Senator Graves offered Senate Resolution No. 1923, regarding the Fortieth Wedding Anniversary of Mr. and Mrs. Ronald Zirkle, Stewartsville, which was adopted.

Senator Graves offered Senate Resolution No. 1924, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Eugene Sewell, Hale, which was adopted.

Senator Graves offered Senate Resolution No. 1925, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Bill Murphy, Graham, which was adopted.

Senator Graves offered Senate Resolution No. 1926, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Leroy Dominique, Chillicothe, which was adopted.

Senator Graves offered Senate Resolution No. 1927, regarding Christine Harrelson, Milan, which was adopted.

PRIVILEGED MOTIONS

Senator Mathewson moved that the Senate refuse to concur in HS for HCS for SB 827, 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.

Senator House moved that the Senate conferees on HS for HCS for SS for SCS for SB 781, as amended, be allowed to exceed the differences, which motion prevailed on a standing division vote.

CONCURRENT RESOLUTIONS

Senator Schneider moved that HCR 26 be taken up for adoption, which motion prevailed.

Senator Mathewson assumed the Chair.

Senator Schneider, joined by the entire membership of the Senate, moved that HCR 26 be adopted, which motion prevailed by the following vote:

CONFERENCE COMMITTEE REPORTS

Senator Quick, on behalf of the conference committee appointed to act with a like committee from the House on HS for SS No. 2 for SCS for SB 632, as amended, submitted the following conference committee report:

CONFERENCE COMMITTEE REPORT ON

HOUSE SUBSTITUTE FOR

SENATE SUBSTITUTE NO. 2 FOR

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILL NO. 632

Mr. President: Your Conference Committee, appointed to confer with a like committee of the House, on House Substitute for Senate substitute No. 2 for Senate Committee Substitute for Senate Bill No. 632, with House Substitute Amendment No. 1 for House Amendment No. 1, House Substitute Amendment No. 1 for House Amendment No. 2, House Amendment No. 3, House Substitute Amendment No. 1 for House Amendment No. 6, House Amendment No. 7, House Amendment No. 8 and House Substitute Amendment No. 1 for House Amendment No. 9; begs leave to report that we, after free and fair discussion of the differences between the House and Senate, have agreed to recommend and do recommend to the respective bodies as follows:

1. That the House recede from its position of House Substitute for Senate Substitute No. 2 for Senate Committee Substitute for Senate Bill No. 632, as amended;

2. That the Senate recede from its position on Senate Substitute No. 2 for Senate Committee Substitute for Senate Bill No. 632;

3. That the attached Conference Committee Substitute for House Substitute for Senate Substitute No. 2 for Senate Committee Substitute for Senate Bill No. 632 be truly agreed to and finally passed.

President Wilson assumed the Chair.

Senator Johnson assumed the Chair.

Senator Quick moved that the above conference committee report be adopted, which motion prevailed by the following vote:

Senator Mathewson resumed the Chair.

On motion of Senator Quick, CCS for HS for SS No. 2 for SCS for SB 632, entitled:

CONFERENCE COMMITTEE SUBSTITUTE FOR HOUSE SUBSTITUTE FOR

SENATE SUBSTITUTE NO. 2 FOR

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILL NO. 632

An Act to amend chapter 208, RSMo, by adding thereto two new sections relating to providing health care coverage through Medicaid for certain uninsured children, with an expiration date for a certain section.

Was read the 3rd time and passed by the following vote:

The President declared the bill passed.

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 McKenna moved that motion lay on the table, which motion prevailed.

HOUSE BILLS ON THIRD READING

Senator Wiggins moved that HB 1507, with SCS (pending), be called from the Informal Calendar and again taken up for 3rd reading and final passage, which motion prevailed.

SCS for HB 1507 was again taken up.

Senator Flotron offered SS for SCS for HB 1507, entitled:

SENATE SUBSTITUTE FOR

SENATE COMMITTEE SUBSTITUTE FOR

HOUSE BILL NO. 1507

An Act to repeal sections 143.221, 143.521, 144.080, 144.655 and 147.010, RSMo 1994, and section 144.014, RSMo Supp. 1997, relating to the filing requirements for certain tax returns and payments, and to enact in lieu thereof six new sections relating to the same subject.

Senator Flotron moved that SS for SCS for HB 1507 be adopted.

Senator Johnson resumed the Chair.

Senator McKenna assumed the Chair.

At the request of Senator Wiggins, HB 1507, with SCS and SS for SCS (pending), was placed on the Informal Calendar.

MESSAGES FROM THE HOUSE

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 HCS for SB 787, 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 Speaker has appointed the following conferees to act with a like committee from the Senate on HCS for SB 787, as amended. Representatives: Riback Wilson, Gunn, Boucher, McClelland and Holand.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS for HB 1876 and has again taken up and passed SCS for HB 1876.

Emergency clause adopted.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SS for HS for HCS for HBs 1237, 1409, 1166, 1154 and 1491 and has again taken up and passed SS for HS for HCS for HBs 1237, 1409, 1166, 1154 and 1491.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS for HB 1229 and has again taken up and passed SCS for HB 1229.

Also,

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 SB 827, 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 adopt SS for SCS for HS for HB 1694, 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 the House has taken up and adopted the Conference Committee Report on SCS for HB 1272 and has taken up and passed CCS for SCS for HB 1272.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and adopted the Conference Committee Report on SB 945 and has taken up and passed CCS for SB 945.

Emergency clause adopted.

Bill ordered enrolled.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and adopted the Conference Committee Report on HS #2 for HCS for SS for SCS for SBs 675, 483, 490 and 564 and has taken up and passed CCS for HS #2 for HCS for SS for SCS for SBs 675, 483, 490 and 564.

Bill ordered enrolled.

CONFERENCE COMMITTEE

APPOINTMENTS

President Pro Tem McKenna appointed the following conference committee to act with a like committee from the House on HS for HCS for

SB 827, as amended: Senators Mathewson, Scott, Lybyer, Childers and Sims.

Also,

President Pro Tem McKenna appointed the following conference committee to act with a like committee from the House on HCS for SB 787, as amended: Senators Clay, DePasco, Schnieder, Sims and Childers.

On motion of Senator Quick, the Senate recessed until 2:00 p.m.

RECESS

The time of recess having expired, the Senate was called to order by President Pro Tem McKenna.

PRIVILEGED MOTIONS

Senator Maxwell moved that the Senate refuse to recede from its position on SS for SCS for HS for HB 1694, as amended, and grant the House a conference thereon, which motion prevailed.

CONFERENCE COMMITTEE REPORTS

Senator Bentley, on behalf of the conference committee appointed to act with a like committee from the House on SCS for HB 1272, submitted the following conference committee report:

CONFERENCE COMMITTEE REPORT ON

SENATE COMMITTEE SUBSTITUTE FOR

HOUSE BILL NO. 1272

Mr. President: Your Conference Committee, appointed to confer with a like committee of the House on Senate Committee Substitute for House Bill No. 1272, begs leave to report that we, after free and fair discussion of the differences between the House and the Senate, have agreed to recommend and do recommend to the respective bodies as follows:

1. That the House recede from its position on House Bill No. 1272;

2. That the Senate recede from its position on Senate Committee Substitute for House Bill No. 1272;

3. That the attached Conference Committee Substitute for Senate Committee Substitute for House Bill No. 1272 be adopted.

Senator Bentley moved that the above conference committee report be adopted, which motion prevailed by the following vote:

On motion of Senator Bentley, CCS for SCS for HB 1272, entitled:

CONFERENCE COMMITTEE SUBSTITUTE

FOR SENATE COMMITTEE SUBSTITUTE

FOR HOUSE BILL NO. 1272

An Act to repeal sections 162.471 and 162.481, RSMo 1994, relating to school boards, and to enact in lieu thereof two new sections relating to the same subject.

Was read the 3rd time and passed by the following vote:

The President Pro Tem declared the bill passed.

On motion of Senator Bentley, title to the bill was agreed to.

Senator Bentley moved that the vote by which the bill passed be reconsidered.

Senator Quick moved that motion lay on the table, which motion prevailed.

HOUSE BILLS ON THIRD READING

Senator Wiggins moved that HB 1507, with SCS and SS for SCS (pending), be called from the Informal Calendar and again taken up for 3rd reading and final passage, which motion prevailed.

SS for SCS for HB 1507 was again taken up.

Senator Jacob offered SA 1, which was read:

SENATE AMENDMENT NO. 1

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 9, Section 144.080, Line 8, by inserting after said line the following:

"144.517. There is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.745, and from the computation of the tax levied, assessed or payable pursuant to sections 144.010 to 144.525 and sections 144.600 to 144.745, all sales of textbooks, as defined by section 170.051, RSMo, when such textbook is purchased for use by a student of any public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field."; and

Further amend the title and enacting clause accordingly.

Senator Jacob moved that the above amendment be adopted.

At the request of Senator Jacob, SA 1 was withdrawn.

Senator Bentley offered SA 2:

SENATE AMENDMENT NO. 2

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 1, Section A, Line 5, by inserting immediately after said line the following:

"135.010. As used in sections 135.010 to 135.030 the following words and terms mean:

(1) "Claimant", a person or persons claiming a credit [under] pursuant to sections 135.010 to 135.030. If the persons are eligible to file a joint federal income tax return and reside at the same address at any time during the taxable year, then the credit may only be allowed if claimed on a combined Missouri income tax return or a combined claim return reporting their combined incomes and property taxes. A claimant shall not be allowed a property tax or pharmaceutical tax credit unless the claimant or spouse has attained the age of sixty-five on or before the last day of the calendar year and the claimant or spouse was a resident of Missouri for the entire year, or the claimant or spouse is a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of such service, or the claimant or spouse is disabled as defined in subdivision (2) of this section, and such claimant or spouse provides proof of such disability in such form and manner, and at such times, as the director of revenue may require. The residency requirement shall be deemed to have been fulfilled for the purpose of determining the eligibility of a surviving spouse for a property tax credit if a person of the age of sixty-five years or older who would have otherwise met the requirements for a property tax credit dies before the last day of the calendar year. The residency requirement shall also be deemed to have been fulfilled for the purpose of determining the eligibility of a claimant who would have otherwise met the requirements for a property tax credit but who dies before the last day of the calendar year;

(2) "Disabled", the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months. A claimant shall not be required to be gainfully employed prior to such disability to qualify for a property tax credit;

(3) "Gross rent", amount paid by a claimant to a landlord for the rental, at arm's length, of a homestead during the calendar year, exclusive of charges for health and personal care services and food furnished as part of the rental agreement, whether or not expressly set out in the rental agreement. If the director of revenue determines that the landlord and tenant have not dealt at arm's length, and that the gross rent is excessive, then [he] the director shall determine the gross rent based upon a reasonable amount of rent. Gross rent shall be deemed to be paid only if actually paid prior to the date a return is filed. The director of revenue may prescribe regulations requiring a return of information by a landlord receiving rent, certifying for a calendar year the amount of gross rent received from a tenant claiming a property tax credit and shall, by regulation, provide a method for certification by the claimant of the amount of gross rent paid for any calendar year for which a claim is made. The regulations authorized by this subdivision may require a landlord or a tenant or both to provide data relating to health and personal care services and to food. Neither a landlord nor a tenant may be required to provide data relating to utilities, furniture, home furnishings or appliances;

(4) "Homestead", the dwelling in Missouri owned or rented by the claimant and not to exceed five acres of land surrounding it as is reasonably necessary for use of the dwelling as a home. It may consist of part of a multidwelling or multipurpose building and part of the land upon which it is built. "Owned" includes a vendee in possession [under] pursuant to a land contract and one or more tenants by the entireties, joint tenants, or tenants in common and includes a claimant actually in possession if [he] the claimant was the immediate former owner of record, if a lineal descendant is presently the owner of record, and if the claimant actually pays all taxes upon the property. It may include a mobile home;

(5) "Income", Missouri adjusted gross income as defined in section 143.121, RSMo, less two thousand dollars as an exemption for the claimant's spouse residing at the same address, and increased, where necessary, to reflect the following:

(a) Social security, railroad retirement, and veterans payments and benefits unless the claimant is a one hundred percent service-connected, disabled veteran or a spouse of a one hundred percent service-connected, disabled veteran. The one hundred percent service-connected disabled veteran shall not be required to list veterans payments and benefits;

(b) The total amount of all other public and private pensions and annuities;

(c) Public relief, public assistance, and unemployment benefits received in cash, other than benefits received [under] pursuant to this chapter;

(d) No deduction being allowed for losses not incurred in a trade or business;

(e) Interest on the obligations of the United States, any state, or any of their subdivisions and instrumentalities;

(6) "Prescription drugs", prescription drugs ordered by a licensed physician, and any insulin and syringes and needles used to administer the insulin;

[(6)] (7) "Property taxes accrued", property taxes paid, exclusive of special assessments, penalties, interest, and charges for service levied on a claimant's homestead in any calendar year. Property taxes shall qualify for the credit only if actually paid prior to the date a return is filed. The director of revenue shall require a tax receipt or other proof of property tax payment. If a homestead is owned only partially by claimant, then "property taxes accrued" is that part of property taxes levied on the homestead which was actually paid by the claimant. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the director of revenue for collection. If a claimant owns a homestead part of the preceding calendar year and rents it or a different homestead for part of the same year, "property taxes accrued" means only taxes levied on the homestead both owned and occupied by the claimant, multiplied by the percentage of twelve months that such property was owned and occupied as the homestead of the claimant during the year. When a claimant owns and occupies two or more different homesteads in the same calendar year, property taxes accrued shall be the sum of taxes allocable to those several properties occupied by the claimant as a homestead for the year. If a homestead is an integral part of a larger unit such as a farm, or multipurpose or multidwelling building, property taxes accrued shall be that percentage of the total property taxes accrued as the value of the homestead is of the total value. For purposes of this subdivision "unit" refers to the parcel of property covered by a single tax statement of which the homestead is a part;

[(7)] (8) "Rent constituting property taxes accrued", twenty percent of the gross rent paid by a claimant and spouse in the calendar year.

135.015. Procedural matters related to filing a claim [under] pursuant to sections 135.010 to 135.030, including refunds, deficiencies, interest, contents of returns, limitations, and penalties shall be determined pursuant to sections 143.481 to [143.996] 143.1012, RSMo, applicable to the income tax. The credit regarding the property taxes or pharmaceutical expenses of a calendar year may only be claimed on a return for the calendar year or for a claimant's return for a fiscal year that includes the end of the calendar year.

135.020. A credit for property taxes and pharmaceutical expenses shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax.

135.030. 1. As used in this section:

(1) The term "maximum upper limit" shall, in the calendar year 1989, be the sum of thirteen thousand five hundred dollars. For each calendar year through December 31, 1992, the maximum upper limit shall be increased by five hundred dollars per year. For each calendar year after December 31, 1992, the maximum upper limit shall be the sum used on December 31, 1992;

(2) The term "minimum base" shall, in the calendar year 1989, be the sum of five thousand dollars. For each succeeding calendar year through December 31, 1992, the minimum base shall be increased, in one-hundred-dollar increments, by the same percentage as the increase in the general price level as measured by the Consumer Price Index for all urban consumers for the United States, or its successor index, as defined and officially recorded by the United States Department of Labor, or its successor agency, or five percent, whichever is greater. The increase in the index shall be that as first published by the Department of Labor for the calendar year immediately preceding the year in which the minimum base is calculated. For each calendar year after December 31, 1992, the minimum base shall be the sum used on December 31, 1992.

2. When calculating the minimum base for purposes of this section, whenever the increase in the Consumer Price Index used in the calculation would result in a figure which is greater than one one-hundred-dollar increment but less than another one-hundred-dollar increment, the director of revenue shall always round that figure off to the next higher one-hundred-dollar increment when determining the table of credits [under] pursuant to this section.

3. If the income on a return is equal to or less than the maximum upper limit for the calendar year for which the return is filed, the property tax credit shall be determined from a table of credits based upon the amount by which the total property tax described in section 135.025 exceeds the percent of income in the following list:

If the income on the return is: The percent is:

Not over the minimum base 0 percent with credit not to exceed actual property tax or rent equivalent paid up to $750

Over the minimum base but 1/8 percent

not over the maximum upper accumulative

limit per $200 from 0

percent to 2 percent; 1/4 percent accumulative per $200 from 2 percent to 4 percent.

The director of revenue shall prescribe a table based upon the preceding sentences. The property tax shall be in increments of twenty-five dollars and the income in increments of two hundred dollars. The credit shall be the amount rounded to the nearest whole dollar computed on the basis of the property tax and income at the midpoints of each increment. As used in this subsection, the term "accumulative" means an increase by continuous or repeated application of the percent to the income increment at each two-hundred-dollar level.

4. The pharmaceutical credit allowed pursuant to sections 135.010 to 135.030 shall be equal to the total amount spent on purchasing prescription drugs in any calendar year less any reimbursement from other sources and less one percent of income as defined in section 135.010. The pharmaceutical credit allowed a claimant pursuant to sections 135.010 to 135.030 shall not exceed seven hundred fifty dollars. A claimant's spouse residing at the same address as claimant shall also be eligible for the pharmaceutical credit and any such eligible spouse shall calculate such credit using the same income as that used by the claimant."; and

Further amend said bill, page 14, section 147.010, line 21, by inserting immediately after said line the following:

"Section B. The provisions of section 135.010 shall become effective January 1, 1999."; and

Further amend the title and enacting clause accordingly.

Senator Bentley moved that the above amendment be adopted, which motion prevailed.

Senator Klarich offered SA 3:

SENATE AMENDMENT NO. 3

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 1, Section A, Line 5, by inserting immediately after said line the following:

"137.102. 1. This act shall be known and may be cited as "The Missouri Homestead Preservation Act".

2. Notwithstanding any other provision of law to the contrary, the assessed value of residential property, excluding any value added by new construction or improvements, owned by any person who is under the age of sixty-five years and using the property as a homestead, or owned by any person who is sixty-five years of age or older who has resided on such property for a period of less than five years, shall not increase during any two-year reassessment period by more than the consumer price index or five percent, whichever is less.

3. The assessed value of residential property, excluding any value added by new construction or improvements, owned by any person who is sixty-five years of age or older and who has used that property as a homestead for a period of five years or longer shall not increase during the period of time that person resides on that property after attaining the age of sixty-five years. Any homestead property taken or condemned through judicial proceeding by the United States, or by any political subdivision of the state of Missouri shall exempt the owner of said homestead property under this subsection from the five-year residency eligibility requirement. Age and years of residence for purposes of this section shall be determined as of January 1 of each odd-numbered year; provided, however, that such information shall be provided by affidavit of the owner of homestead property by such date to the county assessor.

4. All revenue losses of any political subdivision resulting from the limitation on assessed valuations contained in this section shall be reimbursed to those political subdivisions by the state of Missouri through appropriations. Data substantiating revenue losses resulting from the limitation on assessed valuations as contained in this section shall be provided to the state auditor in such form as shall be prescribed by the state auditor by rule pursuant to chapter 536, RSMo. The required data shall be submitted for each political subdivision levying a property tax and shall be submitted by either the county or the individual taxing authority as requested by the state auditor. Calculation or verification of the revenue loss shall be determined by the state auditor subsequent to the annual property tax rate review completed pursuant to section 137.073. All data and documents substantiating the revenue loss for each political subdivision shall be copied to each county clerk respectively and shall be retained and made available for public inspection by the county for a minimum of three years. Whenever a taxpayer in a taxing jurisdiction has cause to believe that the taxing jurisdiction has not complied with the provisions of this section, the taxpayer shall have legal standing to bring a civil action to determine and require compliance with this section."; and

Further amend said bill, page 14, section 147.010, line 21, by inserting immediately thereafter said line the following:

"Section B. Section 137.102 of this act shall become effective January 1, 1999."; and

Further amend the title and enacting clause accordingly.

Senator Klarich moved that the above amendment be adopted and requested a roll call vote be taken. He was joined in his request by Senators Bentley, Goode, Sims and Yeckel.

SA 3 was adopted by the following vote:

Senators Johnson and Wiggins offered SA 4:

SENATE AMENDMENT NO. 4

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 1, Section A, Line 5 of said page, by inserting immediately after said line the following:

"92.336. The revenues received from the tax authorized [under] pursuant to sections 92.325 to 92.340 shall be used exclusively for the advertising and promotion of convention and tourism business for the city from which it is collected, subject to the following requirements:

(1) Not less than [thirty] forty percent of the proceeds of any tax imposed [under] pursuant to subdivision (1) of section 92.327 shall be appropriated and paid to a general not for profit organization, with whom the city has contracted, and which is incorporated in the state of Missouri and located within the city limits of such city, established for the purpose of promoting such city as a convention, visitors and tourist center with the balance to be used for operating expenses and capital expenditures, including debt service, for sports, convention, exhibition, trade and tourism facilities located within the city limits of the city;

(2) Not less than ten percent of the proceeds of any tax imposed [under] pursuant to subdivision (1) of section 92.327 shall be appropriated to a fund that hereby shall be established and called the "Neighborhood Tourist Development Fund". Such moneys from [said] such funds shall be paid to not for profit neighborhood organizations with whom the city has contracted, and which are incorporated in the state of Missouri and located within the city limits of such city established for the purpose of promoting such neighborhood through cultural, social, ethnic, historic, educational, and recreational activities in conjunction with promoting such city as a convention visitors and tourist center;

(3) The proceeds of any tax imposed [under] pursuant to subdivision (2) of section 92.327 shall be used by the city only for capital expenditures, including debt service, for sports, convention, exhibition, trade and tourism facilities located within the city limits of the city."; and

Further amend the title and enacting clause accordingly.

Senator Johnson moved that the above amendment be adopted, which motion prevailed.

Senator Schneider offered SA 5:

SENATE AMENDMENT NO. 5

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 7, Section 144.014, Line 6, by inserting immediately after said line the following:

"144.071. 1. In all cases where the purchaser of a motor vehicle, trailer, boat or outboard motor rescinds the sale of that motor vehicle, trailer, boat or outboard motor and receives a refund of the purchase price and returns the motor vehicle, trailer, boat or outboard motor to the seller within sixty calendar days from the date of the sale, or returns a motor vehicle to a manufacturer pursuant to section 407.567, RSMo, the sales or use tax paid to the department of revenue shall be refunded to the purchaser upon proper application to the director of revenue.

2. In any rescission whereby a seller reacquires title to the motor vehicle, trailer, boat or outboard motor sold by him and the reacquisition is within sixty calendar days from the date of the original sale, the person reacquiring the motor vehicle, trailer, boat or outboard motor shall be entitled to a refund of any sales or use tax paid as a result of the reacquisition of the motor vehicle, trailer, boat or outboard motor, upon proper application to the director of revenue.

3. Any city or county sales or use tax refunds shall be deducted by the director of revenue from the next remittance made to that city or county.

4. Each claim for refund must be made within one year after payment of the tax on which the refund is claimed, except in cases in which a motor vehicle is returned to the manufacturer pursuant to section 407.567, RSMo.

5. As used in this section, the term "boat" includes all motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010, RSMo."; and

Further amend the title and enacting clause accordingly.

Senator Schneider moved that the above amendment be adopted, which motion prevailed.

Senator Schneider offered SA 6:

SENATE AMENDMENT NO. 6

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 14, Section 147.010, Line 21 of said page, by inserting immediately after said line the following:

"Section 1. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is promulgated under the authority of chapter 144, RSMo, shall become effective only if the agency has fully complied with all of the requirements of chapter 536, RSMo, including but not limited to, section 536.028, RSMo, if applicable, after the effective date of this act. All rulemaking authority delegated prior to the effective date of this act is of no force and effect and repealed as of the effective date of this act, however nothing in this act shall be interpreted to repeal or affect the validity of any rule adopted and promulgated prior to the effective date of this act. If the provisions of section 536.028, RSMo, apply, the provisions of this section are nonseverable and if any of the powers vested with the general assembly pursuant to section 536.028, RSMo, to review, to delay the effective date or to disapprove and annul a rule or portion of a rule are held unconstitutional or invalid, the purported grant of rulemaking authority and any rule so proposed and contained in the order of rulemaking shall be invalid and void, except that nothing in this act shall affect the validity of any rule adopted and promulgated prior to the effective date of this act."; and

Further amend the title and enacting clause accordingly.

Senator Schneider moved that the above amendment be adopted, which motion prevailed.

Senator Sims offered SA 7:

SENATE AMENDMENT NO. 7

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 5, Section 143.521, Line 7, by inserting immediately after all of said line the following:

"143.807. 1. For tax years beginning on or after January 1, 1999, an individual taxpayer whose federal income tax liability was reduced for that taxable year for a claim of right credit pursuant to section 1341 of the Internal Revenue Code shall be allowed a credit against the tax imposed by this chapter, excluding withholding tax imposed by sections 143.191 to 143.265, for an amount equal to the Missouri income tax for the prior taxable year computed without exclusion of such item, or portion thereof, minus the Missouri income tax for the prior taxable year which would result with the exclusion of such item, or portion thereof. To be eligible for the credit, a taxpayer must have filed a Missouri individual income tax return for both the year in which the income was received and for the year in which a federal income tax credit was received due to a claim of right.

2. The credit is considered to be a payment of tax on the last day prescribed by law for the payment of tax for the taxable year in which the credit is claimed. If an overpayment occurs as a result of claiming the credit, a refund or credit shall be made in the same manner as if it were an overpayment for such taxable year."; and

Further amend the title and enacting clause accordingly.

Senator Sims moved that the above amendment be adopted, which motion prevailed.

Senator Lybyer offered SA 8:

SENATE AMENDMENT NO. 8

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 14, Section 147.010, Line 21 of said page, by inserting immediately after said line the following:

"311.554. 1. In addition to the charges imposed by section 311.550, there shall be paid to and collected by the director of revenue for the privilege of selling wine, an additional charge of six cents per gallon or fraction thereof. The additional charge shall be paid and collected in the same manner and at the same time that the charges imposed by section 311.550 are paid and collected.

2. The revenue derived from the additional charge imposed by subsection 1 shall be deposited by the state treasurer to the credit of a separate account in the marketing development fund created by section 261.035, RSMo. Moneys to the credit of the account shall be appropriated annually for use by the division of the state department of agriculture concerned with market development in developing programs for growing, selling, and marketing of grapes and grape products grown in Missouri, including all necessary funding for the employment of experts in the fields of viticulture and enology as deemed necessary, and programs aimed at improving marketing of all varieties of grapes grown in Missouri; and shall be appropriated and used for no other purpose.

[3. This section shall become effective January 1, 1984, and shall terminate on October 1, 2001.]"; and

Further amend the title and enacting clause accordingly.

Senator Lybyer moved that the above amendment be adopted, which motion prevailed.

Senator Singleton offered SA 9:

SENATE AMENDMENT NO. 9

Amend Senate Substitute for House Committee Substitute for House Bill No. 1507, Page 1, Section A, Line 5, by inserting immediately after all of said line the following:

"143.131. 1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141.

2. The Missouri standard deduction shall be the allowable federal standard deduction, increased to the extent not otherwise deductible by the taxes for the same taxable year for which the return is being filed that are imposed by section 3101 of the Internal Revenue Code, relating to the tax on employees under the Federal Insurance Contributions Act, by sections 3201 and 3211, relating to the taxes on railroad employees and railroad employee representatives under the Railroad Retirement Act, and by section 1401, relating to tax on self-employment income, to the extent that such taxes were not deducted in the computation of the taxpayer's federal adjusted gross income under the Internal Revenue Code of 1986, as amended."; and

Further amend the title and enacting clause accordingly.

Senator Singleton moved that the above amendment be adopted and requested a roll call vote be taken. He was joined in his request by Senators Childers, Ehlmann, Russell and Westfall.

SA 9 was adopted by the following vote:

Senator Goode offered SA 10, which was read:

SENATE AMENDMENT NO. 10

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 6, Section 144.014, Line 2, by deleting "fifty" and inserting in lieu thereof the word "eighty".

Senator Goode moved that the above amendment be adopted, which motion prevailed.

Senator Goode offered SA 11, which was read:

SENATE AMENDMENT NO. 11

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 5, Section 144.014, Line 22, by inserting after the word "Sales" the following: "and except for food which is primarily produced for consumption at home".

Senator Goode moved that the above amendment be adopted, which motion prevailed.

Senator Goode offered SA 12:

SENATE AMENDMENT NO. 12

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, page 1, Section A, Line 5 of said page, by inserting after all of said line the following:

"135.501. 1. As used in this section, the following terms shall mean:

(1) "Motor vehicle", any motor vehicle which is owned by one or more individuals and which is primarily used for non-business purposes;

(2) "Personal property tax", any tax assessed and levied on tangible personal property pursuant to the provisions of chapter 137, RSMo;

(3) "State tax liability", any liability of an individual taxpayer pursuant to the provisions of chapter 143, RSMo.

2. For the tax year beginning on or after January 1, 1999, but before January 1, 2000, an individual taxpayer shall be allowed a credit against his or her state tax liability for twenty-five percent of the amount of any personal property tax paid, during the calendar year for which the income tax return is being filed, on motor vehicles owned by that taxpayer. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state tax liability for the taxable year that the credit is claimed. For the tax year beginning on or after January 1, 2000, but before January 1, 2001, an individual taxpayer shall be allowed a credit against his or her state tax liability for fifty percent of the amount of any personal property tax paid, during the calendar year for which the income tax return is being filed, on motor vehicles owned by that taxpayer. For the tax year beginning on or after January 1, 2001, but before January 1, 2002, an individual taxpayer shall be allowed a credit against his or her state tax liability for seventy-five percent of the amount of any personal property tax paid, during the calendar year for which the income tax is being filed, on motor vehicles owned by that taxpayer. For all tax years beginning on or after January 1, 2002, an individual taxpayer shall be allowed a credit against his or her state tax liability for one hundred percent of the amount of any personal property tax paid, during the calendar year for which the income tax return is being filed, on motor vehicles owned by that taxpayer. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state tax liability for the taxable year that the credit is claimed."; and

Further amend the title and enacting clause accordingly.

Senator Goode moved that the above amendment be adopted and requested a roll call vote be taken. He was joined in his request by Senators Childers, Flotron, Graves and Russell.

SA 12 was adopted by the following vote:

Senator Graves offered SA 13:

SENATE AMENDMENT NO. 13

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 1, Section A, Line 5 of said page, by inserting after said line the following:

"137.100. The following subjects are exempt from taxation for state, county or local purposes:

(1) Lands and other property belonging to this state;

(2) Lands and other property belonging to any city, county or other political subdivision in this state, including market houses, town halls and other public structures, with their furniture and equipments, and on public squares and lots kept open for health, use or ornament;

(3) Nonprofit cemeteries;

(4) The real estate and tangible personal property which is used exclusively for agricultural or horticultural societies organized in this state, including not-for-profit agribusiness associations;

(5) All property, real and personal, actually and regularly used exclusively for religious worship, for schools and colleges, or for purposes purely charitable and not held for private or corporate profit, except that the exemption herein granted does not include real property not actually used or occupied for the purpose of the organization but held or used as investment even though the income or rentals received therefrom is used wholly for religious, educational or charitable purposes;

(6) Household goods, furniture, wearing apparel and articles of personal use and adornment, as defined by the state tax commission, owned and used by a person in his home or dwelling place."; and

Further amend the title and enacting clause accordingly.

Senator Graves moved that the above amendment be adopted, which motion prevailed.

Senator Jacob offered SA 14:

SENATE AMENDMENT NO. 14

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 9, Section 144.080, Line 8, by inserting after said line the following:

"144.517. There is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and sections 144.600 to 144.745, and from the computation of the tax levied, assessed or payable pursuant to sections 144.010 to 144.525 and sections 144.600 to 144.745, all sales of textbooks, as defined by section 170.051, RSMo, when such textbook is purchased for use by a student of any public or private university, college or other postsecondary institution of higher learning offering a course of study leading to a degree in the liberal arts, humanities or sciences or in a professional, vocational or technical field."; and

Further amend the title and enacting clause accordingly.

Senator Jacob moved that the above amendment be adopted, which motion prevailed.

Senator Jacob offered SA 15:

SENATE AMENDMENT NO. 15

Amend Senate Substitute for Senate Committee Substitute for House Bill No. 1507, Page 5, Section 143.521, Line 8 of said page, by inserting immediately after said line the following:

"144.010. 1. The following words, terms, and phrases when used in sections 144.010 to 144.510 have the meanings ascribed to them in this section, except when the context indicates a different meaning:

(1) "Admission" includes seats and tables, reserved or otherwise, and other similar accommodations and charges made therefor and amount paid for admission, exclusive of any admission tax imposed by the federal government or by sections 144.010 to 144.510;

(2) "Business" includes any activity engaged in by any person, or caused to be engaged in by him, with the object of gain, benefit or advantage, either direct or indirect, and the classification of which business is of such character as to be subject to the terms of sections 144.010 to 144.510. The isolated or occasional sale of tangible personal property, service, substance, or thing, by a person not engaged in such business, does not constitute engaging in business within the meaning of sections 144.010 to 144.510 unless the total amount of the gross receipts from such sales, exclusive of receipts from the sale of tangible personal property by persons which property is sold in the course of the partial or complete liquidation of a household, farm or nonbusiness enterprise, exceeds three thousand dollars in any calendar year. The provisions of this subdivision shall not be construed to make any sale of property which is exempt from sales tax or use tax on June 1, 1977, subject to that tax thereafter;

(3) "Gross receipts", except as provided in section 144.012, means the total amount of the sale price of the sales at retail including any services other than charges incident to the extension of credit that are a part of such sales made by the businesses herein referred to, capable of being valued in money, whether received in money or otherwise; except that, the term "gross receipts" shall not include the sale price of property returned by customers when the full sale price thereof is refunded either in cash or by credit. In determining any tax due under sections 144.010 to 144.510 on the gross receipts, charges incident to the extension of credit shall be specifically exempted. For the purposes of sections 144.010 to 144.510 the total amount of the sale price above mentioned shall be deemed to be the amount received. It shall also include the lease or rental consideration where the right to continuous possession or use of any article of tangible personal property is granted under a lease or contract and such transfer of possession would be taxable if outright sale were made and, in such cases, the same shall be taxable as if outright sale were made and considered as a sale of such article, and the tax shall be computed and paid by the lessee upon the rentals paid;

(4) "Livestock", cattle, calves, sheep, swine, ratite birds, including but not limited to, ostrich and emu, aquatic products as defined in section 277.024, RSMo, elk documented as obtained from a legal source and not from the wild, goats, horses, other equine, or rabbits raised in confinement for human consumption;

(5) "Motor vehicle leasing company" shall be a company obtaining a permit from the director of revenue to operate as a motor vehicle leasing company. Not all persons renting or leasing trailers or motor vehicles need to obtain such a permit; however, no person failing to obtain such a permit may avail itself of the optional tax provisions of subsection 5 of section 144.070, as hereinafter provided;

(6) "Person" includes any individual, firm, copartnership, joint adventure, association, corporation, municipal or private, and whether organized for profit or not, state, county, political subdivision, state department, commission, board, bureau or agency, except the state highways and transportation department, estate, trust, business trust, receiver or trustee appointed by the state or federal court, syndicate, or any other group or combination acting as a unit, and the plural as well as the singular number;

(7) "Product" means tangible personal property, or any service that is subject to state or local sales or use taxes, or any tax that is substantially equivalent thereto, in this state, or in any other state;

(8) "Purchaser" means a person who purchases tangible personal property or to whom are rendered services, receipts from which are taxable under sections 144.010 to 144.510;

[(8)] (9) "Sale" or "sales" includes installment and credit sales, and the exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale, and means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for valuable consideration and the rendering, furnishing or selling for a valuable consideration any of the substances, things and services herein designated and defined as taxable under the terms of sections 144.010 to 144.510;

[(9)] (10) "Sale at retail" means any transfer made by any person engaged in business as defined herein of the ownership of, or title to, tangible personal property to the purchaser, for use or consumption and not for resale in any form as tangible personal property, for a valuable consideration; except that, for the purposes of sections 144.010 to 144.510 and the tax imposed thereby: (i) purchases of tangible personal property made by duly licensed physicians, dentists, optometrists and veterinarians and used in the practice of their professions shall be deemed to be purchases for use or consumption and not for resale; and (ii) the selling of computer printouts, computer output or microfilm or microfiche and computer assisted photo compositions to a purchaser to enable the purchaser to obtain for his own use the desired information contained in such computer printouts, computer output on microfilm or microfiche and computer assisted photo compositions shall be considered as the sale of a service and not as the sale of tangible personal property. Where necessary to conform to the context of sections 144.010 to 144.510 and the tax imposed thereby, the term "sale at retail" shall be construed to embrace:

(a) Sales of admission tickets, cash admissions, charges and fees to or in places of amusement, entertainment and recreation, games and athletic events;

(b) Sales of electricity, electrical current, water and gas, natural or artificial, to domestic, commercial or industrial consumers;

(c) Sales of service to telephone subscribers and to others through equipment of telephone subscribers for the transmission of messages and conversations, both local or long distance, and the sale, rental or leasing of all equipment or services pertaining or incidental thereto;

(d) Sales of service for transmission of messages by telegraph companies;

(e) Sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist camp, tourist cabin, or other place in which rooms, meals or drinks are regularly served to the public;

(f) Sales of tickets by every person operating a railroad, sleeping car, dining car, express car, boat, airplane, and such buses and trucks as are licensed by the transportation division of the department of economic development of Missouri, engaged in the transportation of persons for hire;

[(10)] (11) "Seller" means a person selling or furnishing tangible personal property or rendering services, on the receipts from which a tax is imposed under section 144.020;

[(11)] (12) The noun "tax" means either the tax payable by the purchaser of a commodity or service subject to tax, or the aggregate amount of taxes due from the vendor of such commodities or services during the period for which he is required to report his collections, as the context may require.

2. For purposes of the taxes imposed under sections 144.010 to 144.510, and any other provisions of law pertaining to sales or use taxes which incorporate the provisions of sections 144.010 to 144.510 by reference, the term "manufactured homes" shall have the same meaning given it in section 700.010, RSMo.

3. Sections 144.010 to 144.510 may be known and quoted as the "Sales Tax Law"."; and

Further amend the title and enacting clause accordingly.

Senator Jacob moved that the above amendment be adopted, which motion prevailed.

Senator Flotron moved that SS for SCS for HB 1507, as amended, be adopted, which motion prevailed.

Senator Wiggins was recognized to close.

President Pro Tem McKenna referred SS for SCS for HB 1507, as amended, to the Committee on State Budget Control.

Senator Johnson announced that photographers from KOMU-TV had been given permission to take pictures in the Senate Chamber today.

At the request of Senator House, HS for HCS for HBs 1441, 937 and 1795, with SCS, was placed on the Informal Calendar.

HS for HCS for HBs 1455 and 1463, with SCS, entitled:

An Act to repeal sections 86.390, 86.440, 86.441, 86.483, 86.680 and 86.750, RSMo 1994, and sections 86.251, 86.256, 86.260, 86.280, 86.283, 86.287, 86.447, 86.620, 86.672 and 87.371, RSMo Supp. 1997, relating to certain police and firemen retirement benefits, and to enact in lieu thereof sixteen new sections relating to the same subject, with an emergency clause for a certain section.

Was taken up by Senator Scott.

SCS for HS for HCS for HBs 1455 and 1463, entitled:

SENATE COMMITTEE SUBSTITUTE FOR

HOUSE SUBSTITUTE FOR

HOUSE COMMITTEE SUBSTITUTE FOR

HOUSE BILLS NOS. 1455 and 1463

An Act to repeal sections 86.390, 86.440, 86.441, 86.483, 86.680 and 86.750, RSMo 1994, and sections 86.251, 86.256, 86.260, 86.280, 86.283, 86.287, 86.447, 86.620, 86.672, 86.810, 87.371 and 104.612, RSMo Supp. 1997, relating to certain retirement systems, and to enact in lieu thereof eighteen new sections relating to the same subject, with an emergency clause for a certain section.

Was taken up.

Senator Scott moved that SCS for HS for HCS for HBs 1455 and 1463 be adopted.

Senator Scott offered SS for SCS for HS for HCS for HBs 1455 and 1463, entitled:

SENATE SUBSTITUTE FOR

SENATE COMMITTEE SUBSTITUTE FOR

HOUSE SUBSTITUTE FOR

HOUSE COMMITTEE SUBSTITUTE FOR

HOUSE BILLS NOS. 1455 and 1463

An Act to repeal sections 86.390, 86.440, 86.441, 86.483, 86.680, 86.750, 104.352 and 104.370, RSMo 1994, and sections 86.251, 86.253, 86.256, 86.260, 86.280, 86.283, 86.287, 86.447, 86.620, 86.672, 86.810, 87.371, 104.374 and 104.612, RSMo Supp. 1997, and section 104.348, as truly agreed to and finally passed by the second regular session of the eighty-ninth general assembly in house committee substitute for senate bill no. 841, relating to certain retirement systems, and to enact in lieu thereof twenty-three new sections relating to the same subject, with an emergency clause for certain sections.

Senator Scott moved that SS for SCS for HS for HCS for HBs 1455 and 1463 be adopted.

Senator Scott offered SA 1:

SENATE AMENDMENT NO. 1

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, Page 54, Section 104.370, Line 18 of said page, by striking the word "one" and inserting in lieu thereof the following: "two"; and further amend line 19 of said page, by striking "seventy-five".

Senator Scott moved that the above amendment be adopted, which motion prevailed.

Senator Howard offered SA 2:

SENATE AMENDMENT NO. 2

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, Page 2, Section A, Line 5, by inserting immediately after all of said line the following:

"70.686. If a retirant becomes employed in a position covered by the system, [he] such retirant shall forfeit one monthly allowance payment for each calendar month in which [he] the retirant renders any such employment[. During such employment, a retirant shall not accrue additional credited service nor shall he contribute to the system.]; except that, the retirant shall be considered a reemployed member with contributions due immediately in accordance with sections 70.705 and 70.710. Such period of reemployment shall be for a minimum of one year of additional membership service before the retirant shall receive any additional allowance. Any reemployed retirant who has one or more years of membership service after reemployment and later retires shall receive an additional allowance calculated to include only the membership service and the average compensation earned by the member since reemployment, if such employment is less than the period described in section 70.656. In either event, the original allowance and the additional allowance, if any, shall be paid commencing with the first month after such reemployment terminates. If the retirant retired pursuant to section 70.680, the provisions of section 70.680 shall apply."; and

Further amend the title and enacting clause accordingly.

Senator Howard moved that the above amendment be adopted, which motion prevailed.

Senator Caskey offered SA 3:

SENATE AMENDMENT NO. 3

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, Page 25, Section 87.371.3, Line 21, by adding after the "." on said line the following:

"70.697. Any member who is eligible to receive benefits under the local government employees' retirement system and who retires after August 28, 1993, and who is also eligible to receive benefits under the provisions of sections 56.800 to 56.840, RSMo, shall receive benefits under sections 56.800 to 56.840, RSMo, which are reduced by one-third of the amount received from the local government employees' retirement system."; and further amend said bill by amending the title and enacting clause accordingly.

Senator Caskey moved that the above amendment be adopted, which motion prevailed.

Senator Caskey offered SA 4:

SENATE AMENDMENT NO. 4

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, Page 31, Section 104.612, Line 236, by inserting after all of said line the following:

"Section 1. Any state employee or official holding employment on August 28, 1998, who has service as a member pursuant to section 104.345, RSMo, shall be entitled to creditable prior service for service rendered as a county employee if the person establishes proof of such service to the satisfaction of the board."; and

Further amend the title and enacting clause accordingly.

Senator Caskey moved that the above amendment be adopted, which motion prevailed.

Senator Bentley offered SA 5:

SENATE AMENDMENT NO. 5

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, page 71, Section 104.612, Line 23, by inserting immediately after all of said line the following:

"476.515. 1. As used in sections 476.515 to 476.565, unless the context clearly indicates otherwise, the following terms mean:

(1) "Beneficiary", a surviving spouse married to the deceased judge continuously for a period of at least [two years] one year immediately preceding the judge's death or if there is no surviving spouse eligible to receive benefits pursuant to sections 476.515 to [476.570] 476.565, the term "beneficiary" shall mean any minor child of the deceased judge, who shall share in the benefits on an equal basis with all other beneficiaries;

(2) "Benefit", a series of equal monthly payments payable during the life of a judge retiring pursuant to the provisions of sections 476.515 to [476.570] 476.565 or payable to a beneficiary as provided in sections 476.515 to [476.570] 476.565; all benefits paid pursuant to sections 476.515 to [476.570] 476.565 in excess of any contributions made to the system by a judge shall be considered to be a part of the compensation provided a judge for the judge's services;

(3) "Commissioner of administration", the commissioner of administration of the state of Missouri;

(4) "Judge", any person who has served or is serving as a judge or commissioner of the supreme court or of the court of appeals; or as a judge of any circuit court, probate court, magistrate court, court of common pleas or court of criminal corrections of this state; as a justice of the peace; or as commissioner of the probate division of the circuit court appointed after February 29, 1972, in a county of the first classification having a charter form of government or in a city not within a county; or as commissioner of the juvenile division of the circuit court appointed pursuant to section 211.023, RSMo;

(5) "Salary", the total compensation paid for personal services as a judge by the state or any of its political subdivisions.

2. A surviving spouse whose benefits were terminated because of remarriage prior to October 1, 1984, shall, upon written application to the board within six months after October 1, 1984, have the surviving spouse's rights as a beneficiary restored. Benefits shall resume as of October 1, 1984.

3. A surviving spouse who, on or after January 1, 1996, and before August 28, 1998, meets the qualifications of a beneficiary as defined in subdivision (1) of subsection 1 of this section shall be made, constituted, appointed, and employed by the board as a special consultant on the problems of surviving spouses and other state matters for the remainder of the surviving spouse's life. Upon request of the board the consultant shall give opinions or be available to give opinions in writing or orally in response to such requests. As compensation, such consultant shall be eligible to receive benefits as a beneficiary beginning August 28, 1998."; and

Further amend the title and enacting clause accordingly.

Senator Bentley moved that the above amendment be adopted, which motion failed.

Senator Maxwell offered SA 6:

SENATE AMENDMENT NO. 6

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, Page 71, Section 104.612, Line 23, by inserting immediately after said line the following:

"Section 1. In addition to the provisions for creditable service provided in section 50.1090, RSMo, any county employee as defined in section 50.1000, RSMo, who was employed on January 1, 1989, and who was not employed on August 28, 1994, and who had prior service as a county employee for at least eight years may apply to the board and shall be made and employed by the board of trustees as a special consultant on the problems of retirement for the remainder of the person's life. Upon request of the board, the consultant shall give opinions or be available to give opinions in writing or orally in response to such requests. As compensation the consultant may elect to become a member of the system and purchase a portion of such prior service as prior creditable service. The election shall be made in writing to the board at the time the person applies to be made a consultant under the provisions of this subsection. The purchase shall be, for those who are not also members of the local government employees' retirement system, at the rate of three percent of the retiring member's average final compensation times the number of years purchased. The purchase for those who are also members of the local government employees' retirement system will be at the rate of two percent of the retiring member's average final compensation times the number of years purchased. Fifty percent of the purchase of prior creditable service shall be made prior to receiving retirement benefits and the balance may be in one lump sum payment at the time of application for appointment as a consultant or may be deducted in equal monthly installments from the retirement benefits paid to the consultant over a period of years to be agreed upon by the consultant and the board but not to exceed four years. If the consultant dies prior to payment of the full amount due, no further payment shall be due and the surviving spouse of the deceased shall receive the benefits required under the provisions of sections 50.1000 to 50.1200, RSMo."; and

Further amend the title and enacting clause accordingly.

Senator Maxwell moved that the above amendment be adopted, which motion prevailed.

Senator Maxwell offered SA 7:

SENATE AMENDMENT NO. 7

Amend Senate Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 1455 and 1463, Page 2, Section A, Line 5 of said page, by inserting after all of said line, the following:

"50.1501. Provisions of section 50.1500, subsection 3 to the contrary notwithstanding, if a taxpayer fails to make an installment payment of a portion of the real or personal property taxes owed to the county, then such county may charge the taxpayer interest and penalties on the entire amount of such property taxes owed for that year."; and

Further amend the title and enacting clause accordingly.

Senator Maxwell moved that the above amendment be adopted.

Senator Scott raised the point of order that SA 7 is out of order in that the amendment goes beyond the scope and content of the bill.

President Pro Tem McKenna ruled the point of order well taken.

Senator Scott moved that SS for SCS for HCS for HBs 1455 and 1463, as amended, be adopted, which motion prevailed.

On motion of Senator Scott, SS for SCS for HCS for HBs 1455 and 1463, as amended, was read the 3rd time and passed by the following vote:

The President Pro Tem declared the bill passed.

The emergency clause was adopted by the following vote: