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HCS/SS/SCS/SB 115 - This act modifies provisions relating to taxation. ST. LOUIS COUNTY LAW ENFORCEMENT SALES TAX (94.860) 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 (94.902) 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) and a provision contained in HCS/HB 1154 (2015), HCS/SCS/SB 245 (2015), the perfected version of HCS/HB 268 (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). TAX INCREMENT FINANCING (99.845) This act exempts sales taxes imposed by a county for the purpose of drug prevention from diversion into special allocation funds under tax increment financing. ASSESSMENT OF REAL PROPERTY (137.076) This act adds several types of current market conditions that a county assessor must consider when determining the value of real property. Such conditions include the existing use of the property, restrictions and covenants on use of the property, and rent limitation associated with low-income housing tax credits. WITHHOLDINGS TAX FILING (143.221) Currently, an employer is allowed to file an annual withholding tax return instead of four quarterly returns when the aggregate amount withheld is less than $20 in each of the four preceding quarters. The act changes the amount to less than $100 in each of the four preceding quarters if the employer is not otherwise required to file a withholding return on a quarterly or monthly basis. This provision is similar to HB 502 (2015), HB 1224 (2014) and HB 105 (2013). This provision is similar to a provision in the perfected version of HB 1174 (2014), CCS/HCS/SS/SB 860 (2014), CCS/HCS/SB 584 (2014), the perfected version of HCS/HBs 1253 & 1297 (2014), the perfected version of HCS/HB 1295 (2014), HB 2073 (2014), and the perfected version of HB 253 (2013). STATUTE OF LIMITATIONS ON TAX CREDITS AND REFUNDS (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), HB 268 (2015), and HB 1048 (2014) This provision is similar to a provision in SCS/HCS/HB 299 (2015), HCS/HBs 517 & 754 (2015), the perfected version of HCS/HB 811 (2015), and HB 1174 (2014). SCHOOL SUPPLIES SALES TAX HOLIDAY (144.049) This act adds graphing calculator costing no more than $150 to the types of school supplies eligible for the sales tax holiday. The act also reduces the amount that a computer can cost and still qualify for the sales tax holiday from $3,500 to $1,500. The provision is similar to HB 410 (2015), HB 1165 (2014), and to a provision in SCS/HCS/HB 1296 (2014), HCS/SB 584 (2014), and CCS/HCS/SS/SB 860 (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. MIKE HAMMANN HA #1 - ALLOWS COUNTIES IN WHICH TOWNSHIPS HAVE BEEN ABOLISHED TO CONTINUE TO COLLECT A PROPERTY TAX FOR ROAD AND BRIDGE PURPOSES FOR A SPECIFIED PERIOD OF TIME HA #3 - CLASSIFIES BED AND BREAKFAST INNS AS RESIDENTIAL PROPERTY AND EXEMPTS ROOM CHARGES AT SUCH ESTABLISHMENTS FROM SALES TAX HA #4 - EXPANDS THE DEPENDENCY EXEMPTION FOR INCOME TAXES TO STILLBIRTHS HA #5 - MODIFIES LAWS REGARDING AUDITS OF TRANSPORTATION DEVELOPMENT DISTRICTS HA #6 - SPECIFIES THAT SHORT TERM RENTAL MERCHANDISE IS EXEMPT FROM PROPERTY TAXES; REQUIRES THE INCOME BASED APPROACH WHEN ASSESSING PROPERTY WITH CERTAIN RENT OR OPERATION RESTRICTIONS; AND ALLOWS TELEPHONE COMPANIES TO HAVE THEIR TANGIBLE PROPERTY ASSESSED IN ACCORDANCE WITH DEPRECIATION SCHEDULES. HA #7 - SPECIFIES WHEN INTEREST ACCRUES ON TAX REFUNDS; REQUIRES DEPT. OF REVENUE TO DEPOSIT PAYMENTS WITHIN 2 DAYS OF RECEIPT; AND ALLOWS INCOME TAX REFUNDS TO BE DEPOSITED INTO MOST ACCOUNTS HA #8 - MODIFIES PROVISIONS RELATING TO COLLECTION OF DELINQUENT REAL PROPERTY TAXES HA #9 - ESTABLISHED THE BRING JOBS HOME ACT HA #10 - REMOVES PROVISIONS RELATING TO THE ST. LOUIS COUNTY LAW ENFORCEMENT SALES TAX AND A TIF EXEMPTION FOR DRUG PREVENTION SALES TAXES FROM THE ACT HA #1 TO HA #10 - CREATES A SALES TAX EXEMPTION FOR FOOD AND SUPPLIES CONSUMED IN THE OPERATION OF A BOAT TRANSPORTING CARGO OR PEOPLE ON RIVERS IN OR BORDERING THIS STATE HA #11 - REQUIRES THE DEPT. OF REVENUE TO IMPLEMENT A SYSTEM ALLOWING BUSINESSES TO PAY RECURRING TAXES OR FEE IN ONE TRANSACTION PER MONTH HA #12 - REQUIRES THE DEPARTMENT OF LABOR TO CLASSIFY AN INDIVIDUAL AS AN INDEPENDENT CONTRACTOR IF THE FEDERAL GOVERNMENT HAS MADE SUCH A CLASSIFICATION
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