SCS/HCS/HB 762 - This act modifies provisions relating to local government.
USE TAX. (Sections 32.310, 144.605, 144.637, 144.752, 144.757)
Current law requires the Department of Revenue to create and maintain a mapping feature on its website that displays various sales tax information. This act requires such mapping feature to include use tax information.
Beginning October 1, 2019, this act provides that a vendor shall be considered to be engaging in business activities in this state if such vendor had cumulative gross receipts of at least $100,000 from the sale of tangible personal property for the purpose of storage, use, or consumption in this state in the previous twelve-month period, as described in the act. Vendors meeting such criteria shall be required to collect and remit the use tax as provided under current law.
This act requires the Director of Revenue to provide and maintain a downloadable electronic database at no cost to the user of the database for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.
Vendors shall not be liable for reliance upon erroneous data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments.
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers.
By January 1, 2021, marketplace facilitators, as defined in the act, that meet the use tax economic nexus threshold established in the act shall register with the Department to collect and remit sales and use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the act. Such retail sales shall include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators shall report and remit sales and use tax collected under this act on a separate form developed by the Department. Marketplace facilitators properly collecting and remitting sales and use tax in a timely manner shall be eligible for any discount provided for under current law.
Marketplace facilitators shall provide purchasers with a statement or invoice showing that the sales and use tax was collected and shall be remitted on the purchaser's behalf.
No class action shall be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
If the Department audits a marketplace facilitator, it shall only audit such facilitator and not the marketplace sellers on behalf of whom the marketplace facilitator facilitates sales.
Marketplace facilitators may apply to the Department for relief from liability for the failure to collect and remit the correct amount of sales or use tax on retail sales facilitated for marketplace sellers under certain circumstances, as described in the act. Relief from liability shall be a percentage of the sales and use tax collected by the marketplace facilitator, with such percentage being four percent for sales made during the 2021 calendar year, two percent for sales made during the 2022 calendar year, one percent for sales made during the 2023 calendar year, and zero percent thereafter.
The Department may grant a waiver from the requirements of the act if a marketplace facilitator demonstrates to the satisfaction of the Department that all of its marketplace sellers are already registered to collect and remit sales and use tax. If such waiver is granted, the sales or use tax due shall be collected and remitted by the marketplace seller.
These provisions are substantial similar to SB 189 (2019).
MISSOURI MUNICIPAL GOVERNMENT EXPENDITURE DATABASE. (Sections 37.1090, 37.1091, 37.1092, 37.1093, 37.1094, 37.1095, 37.1096, 37.1097, 37.1098)
This act establishes the "Missouri Municipal Government Expenditure Database," to be maintained by the Office of Administration. For each fiscal year that begins after December 31, 2021, the database must include information about a given municipality's expenditures and the vendors to whom payments were made. The database must be accessible by the public without charge and data provided on the database must be able to be downloaded. Municipalities with websites shall provide a link tothe database.
A municipality may voluntarily participate in the database, or may be required to participate if a petition process used by its residents is used to require participation as specified in the act. A link to the database on a municipal website is required.
The Office of Administration may stipulate a format for information and will provide a template for municipalities to use in sending information. Other duties and responsibilities of the Office of Administration regarding the database are detailed in the act. Financial reimbursement to municipalities for costs associated with the database is authorized.
These provisions are similar to SCS/SB 125 (2019).
DUTIES OF COUNTY OFFICIALS. (Section 54.140 and 64.805)
This act provides that a county treasurer may have access to documents in possession of county employees upon request when processing a warrant. Additionally, employees and officials of any county cannot deny a request from a county treasurer to examine documents necessary to perform their duties regarding salaries of county officials.
This act also repeals vacating office as a punishment for failing to perform the duties required for the office of the county treasurer.
Currently, members of a county planning commission may be reimbursed up to $25 for the attendance at a meeting. This act increases the amount for attendance at a meeting to $35.
These provisions are similar to HCS/SB 53 (2019).
ZONING FOR SAWMILLS. (Sections 64.002, 65.702, 89.020)
This act requires that, for purposes of property zoning classifications, any sawmill or planing mill must be classified as agricultural property.
These provisions are identical to HB 685 (2019).
ABATEMENT OF NUISANCES ON PRIVATE PROPERTY. (Section 67.403)
This act provides the city of Springfield may enact ordinances to provide for the abatement of a condition on any lot or land that has the presence of a nuisance. This act contain a non-exhaustive list of property conditions that are nuisances.
The owner of the property where the nuisance is located shall receive written notice of any ordinance authorized by the provisions of this act. This notice shall give the property owner not less than ten days to abate or begin the removal of every nuisance identified in the notice unless the nuisance presents an immediate identifiable risk to public health or safety. Such written notice must meet certain criteria, which are detailed in the provision of this act.
Upon the failure of the property owner to pursue the removal or abatement of the nuisance, the building commissioner or designated officer may remove or abate the condition causing the nuisance. Some of the costs incurred by the city in removing or abating a nuisance may be recoverable. These recoverable costs include, but are not limited to, title report fees, mailings and postings, administrative fees, and contractor fees. If certified, the city clerk or other officer in charge of finance shall have the option of including these costs in a special tax bill or added to the real estate tax bill of the property owner.
A special tax bill for purposes of this act is both a personal debt of the property owner and a lien against the property. Also, a special tax bill shall bear interest at the legal rate and may be foreclosed upon by the city in circuit court. Costs added to the real estate tax bill of the property owner are additions to the tax already owed by the property owner and are not considered a municipal lien. However, these additions will run with the land and shall not be extinguished by the transfer of the property.
Finally, this act provides if the nuisance on the property is overgrown vegetation or weeds that are seven inches or more in height, the city may provide one-time notice to the property owner in a manner that is only available for this particular nuisance.
These provisions are similar to SB 320 (2019).
TRANSIENT GUEST TAX. (Section 94.842)
This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 7.5% of the charges per occupied room per night. Such tax shall be used solely for capital investments that can be demonstrated to increase the number of overnight visitors.
Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax.
These provisions are identical to SB 387 (2019).
FINANCIAL REPORTS OF POLITICAL SUBDIVISIONS. (Section 105.145).
This act specifies that any fine received by a political subdivision for failing to timely file an annual financial statement shall not exceed 10% of the total sales and use tax distribution for the fiscal year of the statement filed. If the failure to submit the statement was a result of fraud or other illegal conduct by any employee, the failure shall not result in a fine if the statement is filed within 30 days of discovering the fraud or illegal conduct. Any political subdivision that has gross revenues of less than $5,000 or fails to collect and levy sales or use taxes shall not be subject to the fine authorized in the provisions of this act. In addition, the Director of the Department of Revenue shall have the authority to make a one-time downward adjustment to any fine he or she deems uncollectable.
These provisions are identical to HB 761 (2019).