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HCS/SS/SB 799 - This act prohibits taxing jurisdictions from initiating or participating in any legal proceeding against any taxpayer to levy, collect, or enforce any business license tax without first notifying the taxpayer of the amount of business license tax that may be owed. The taxpayer must be given 90 days notice to either pay or dispute the tax owed. The act also modifies provisions relating to applications for retail sales licenses. Currently, applicants for retail sales licenses and certain licensees are required to file bonds in an amount up to 3 times the average monthly tax liability of the taxpayer as determined by the Director of Revenue. After 2 years of satisfactory tax compliance, the taxpayer is released from this bonding requirement. This act lowers the cap to 2 times the average monthly tax liability of the taxpayer and releases taxpayers after 1 year of satisfactory tax compliance. This provision is identical to HB 2631 (2016) and a provision in HCS/SCS/SB 823 (2016). The act furthermore waives specified business fees when a specified organizer, majority shareholder, officer, director, or partner of a company, corporation, health services corporation, nonprofit corporation, cooperative company, or partnership is either a military spouse or a veteran who resides in Missouri and provides proof of marriage, if applicable, and military service to the Secretary of State. SCOTT SVAGERA
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