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HCS/SCS/SB 794 - Currently, when a municipality decides to vacate or demolish a building, notice must be issued to a property owner stating whether the building is to be vacated, reconditioned, or removed. Where that notice provides that a building must be reconditioned or removed but the owner does not begin within the required time period or stops without a good reason, a building commissioner must call a hearing to determine whether to issue an order requiring demolition, removal, or repair. Under this act, a building commissioner is only required to initiate such a hearing in emergency circumstances. Additionally, the city of Springfield is authorized to add the cost of demolishing, securing, or repairing property to the annual real estate bill for the property instead of issuing a special tax bill or assessment. 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. Several sales tax exemptions are authorized, including: • amounts paid for all sales, rentals, accessories, parts, and repairs of durable medical equipment but not including mobility enhancing equipment; • amounts paid for all sales, rentals, accessories, parts, and repairs of prosthetic devices; • class III medical devices using electric fields for the treatment of cancer along with components, parts and supplies required for the use of those products; • home respiratory equipment parts; and • parts and accessories for ambulatory aids, powered wheelchairs and scooters. DOMENIC SITA
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