HB 268 Modifies provisions relating to taxation

Current Bill Summary

- Prepared by Senate Research -


SCS/HCS/HB 268 - This act modifies provisions relating to taxation.

MOTOR VEHICLE SALES TAX (Section 32.087)

This act specifies a process for reapplying the local sales tax on the titling of motor vehicles if such tax is repealed.

This provision is identical to HB 194 (2015).

ST. LOUIS COUNTY LAW ENFORCEMENT SALES TAX (Section 67.586)

This amendment authorizes St. Louis County to impose a sales tax in the unincorporated areas of the county to fund law enforcement services in such areas. The maximum rate of tax that may be imposed is one-half of a percent. The tax must be approved by the voters in the unincorporated areas before taking effect.

This provision is identical to a provision in HCS/HB 812 (2015) and HCS/SB 221 (2015).

PUBLIC SAFETY SALES TAXES (Sections 94.579 & 94.902)

Currently, every five years the city of Springfield must submit to the voter the question of whether to repeal its public safety sales tax. This act modifies the ballot language so that the question will be whether to continue the tax. Failure by the voters to approve continuation will result in a repeal of the tax.

This provision is identical to SB 421 (2015) and SB 607 (2014). This provision is identical to a provision contained in SS/SCS/HCS/HBs 517 & 754 (2015), HCS/SCS/SB 300 (2015), HCS/SCS/SB 315 (2015), HCS/SB 364 (2015), and CCS/SCS/HB 1553 (2014).

This act authorizes the City of Liberty and North Kansas City to impose, upon voter approval, a sales tax of up to .5% solely for the purpose of improving the public safety of the city, including expenditures on equipment, salaries and benefits, and facilities for police, fire, and emergency medical providers.

This provision is identical to HCS/HB 566 (2015). This provision is identical to a provision in HCS/HB 1154 (2015), HCS/SCS/SB 245 (2015), HCS/SS/SCS/SB 87 (2015), HCS/SS/SCS/SB 115 (2015), HCS/SCS/SB 245 (2015), HSC/SB 364 (2015), and HCS/HB 2116 (2014). This provision is similar to HB 1853 (2014) and HB 1443 (2014). This provision is similar to a provision contained in HCS/SB 607 (2014), HCS/SCS/SB 630 (2014), HCS/SB 631 (2014), and HCS/SB 773 (2014).

STATUTE OF LIMITATIONS ON REFUNDS AND CREDITS (Section 143.801)

This act allows a taxpayer to claim a credit or refund for overpayment of income taxes after the statute of limitations for making a claim has expired if the taxpayer amends or the IRS changes the taxpayer's federal income tax return after such period of time has expired. The taxpayer must make a claim for a credit or refund within one year of the amendment or changes.

This provision is similar to SB 115 (2015). This provision is similar to a provision in SCS/HCS/HB 299 (2015), SCS/HCS/HBs 517 & 754 (2015), and HCS/HB 811 (2015). This provision is also similar in concept to HB 1048 (2014) and a provision in HB 1174 (2014).

COUNTY HOSPITAL DISTRICT FUNDING (205.205)

Currently, certain county hospital districts may abolish their property tax and impose a sales tax instead to fund their operations. The voters of the hospital district must approve such a change. This act authorizes hospital districts in Barton County to make such a change.

This provision is identical to a provision in HCS/SS/SCS/SB 115 (2015).

MIKE HAMMANN


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