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) and HCS/SS/SB 794 (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.
HA 1 - THIS AMENDMENT AUTHORIZES THE DIRECTOR OF THE DEPARTMENT OF REVENUE TO COLLECT CERTAIN FEES.
HA 2 - UNDER CURRENT LAW, A PROVISION ALLOWING COUNTIES TO DECREASE THEIR ANNUAL BUDGETS EXPIRES ON JULY 1, 2016. THIS AMENDMENT EXTENDS THE EXPIRATION DATE TO JULY 1, 2027.
THIS AMENDMENT IS SIMILAR TO A PROVISION IN HCS/SB 676 (2016) AND SCS/SB 326 (2015).
HA 3 - THIS AMENDMENT ESTABLISHES NEW PROVISIONS PERMITTING A COUNTY COMMISSION OR COUNTY HEALTH BOARD TO MAKE AND PROMULGATE ANY ORDERS, ORDINANCES, RULES, OR REGULATIONS IN ORDER TO PROTECT THE PUBLIC HEALTH, SAFETY, OR WELFARE.
THIS AMENDMENT IS IDENTICAL TO PROVISIONS IN HCS/SB 676 (2016), HCS/SS/SB 937 (2016), HCS/HB 1632 (2016), SCS/HCS/HB 1912 (2016), HCS/HBs 2188, 1533, 1393, 2114 & 2113, HB 1823 (2016).
HA 4 - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO TIF REFUNDS IN FOURTH CLASS CITIES.
THIS AMENDMENT IS SIMILAR TO PROVISIONS IN SB 895 (2016) AND HCS/HB 2135 (2016).
HA 5 - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO LEGAL PROCEEDINGS INITIATED BY A TAXING JURISDICTION AGAINST A TAXPAYER.
HA 6 - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO BALLOT SUBMISSION LANGUAGE FOR COUNTIES SEEKING TO ENACT A COUNTY SALES TAX.
HA 8 - THIS AMENDMENT CREATES NEW PROVISIONS RELATING TO VENT-FREE APPLIANCES.
HA 9 - BEGINNING JANUARY 1, 2017, A STATEMENT OF NO TAX DUE FROM THE DEPARTMENT OF REVENUE AND A COPY OF THE BIDDER'S APPLICABLE BUSINESS LICENSES MUST BE SUBMITTED BY A PERSON OR ENTITY THAT SUBMITS A BID TO PERFORM WORK ON A PUBLICLY FUNDED PROJECT.
THIS AMENDMENT IS IDENTICAL TO HB 1615 (2016).