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HCS/SB 21 - This act modifies several provisions relating to taxation. CAPITOL POLICE Currently, the Director of the Department of Public Safety is responsible for appointing and employing Missouri Capitol Police officers. This act moves such responsibility to the Missouri State Capitol Commission. (Sections 8.007 and 8.177) These provisions are identical to HCS/HB 982 (2019) and to provisions contained in HCS/SB 21 (2019) and HCS/SB 468 (2019), and are similar to provisions contained in HCS/SS/SB 145 (2019) and HCS/SCS/SB 363 (2019). REMOTE RENEWAL OF DRIVER'S AND MOTOR VEHICLE LICENSES This act specifies that the Department of Revenue's online renewal system for motor vehicle licenses shall be accessible by remote kiosk. The act also authorizes the Department to design and implement a remote driver's license renewal system which may be used through the Department's website or through self-service terminals available at one or more locations throughout the state. Any remote driver's license renewal system shall comply with federal law. A remote renewal system shall be available no later than January 1, 2021. Applicants who have previously applied in person may apply for one renewal remotely under this act. Remote application for renewal may be made up to 6 months prior to the expiration of the license, or following expiration. Remote renewal applicants shall not be required to complete the vision or highway sign recognition tests unless the Department has technology that can be used remotely for either or both purposes. These provisions are subject to appropriation by the General Assembly. (Section 32.300) These provisions are identical to provisions contained in SCS/HB 584 (2019) and HCS/HB 679 (2019), and are similar to provisions contained in SCS/SB 200 (2019). DIGITAL DRIVER'S LICENSES This act authorizes the Department of Revenue to design and implement a secure digital driver's license program that allows applicants to receive a secure digital driver's license in addition to a conventional card-based license. The digital driver's licenses shall be valid for the same purposes as a conventional license. The Department may contract with a third party to develop the secure digital driver's license system. The Department shall suspend, disable, or terminate the person's participation in the digital driver's license program if the person's license is suspended, revoked, denied, withdrawn, or cancelled, or if the person reports his or her digital device has been lost, stolen, or compromised. These provisions are subject to appropriation by the General Assembly. (Section 32.303) These provisions are identical to provisions contained in SCS/HB 584 (2019) and HCS/HB 679 (2019), and are similar to provisions contained in SCS/SB 200 (2019). TRANSIENT GUEST TAXES Current law authorizes certain municipalities to impose a 4% tax on the price paid or charged for any admission ticket to or participation in any private tourist attraction in such municipality. This act provides that the sale of an admission ticket shall be deemed to have taken place within the municipality and shall be subject to tax regardless of the location at which or the vendor from whom the ticket is actually purchased, provided that the private tourist attraction for which the admission ticket is sold is physically located within the municipality. (Section 94.802) This act also provides that a provision in current law limiting the applicability of hotel, occupancy, and other taxes related to transient accommodations shall only apply to hotel, occupancy, and transient guest taxes, and not to other tourism related taxes. (Section 67.662) These provisions are substantially similar to SB 513 (2019) and HCS/HB 863 (2019). PROPERTY REGULATIONS This act modifies how actions against another property owner whose property is a nuisance are brought in certain cities and counties. Specifically this act modifies how notice of a nuisance is given to the property owner or tenant of the property. Also, this act modifies how proceedings seeking an injunctive relief against the property owner under this act are conducted. The definitions of the terms "nuisance" and "neighborhood organizations", as they are used in this act, are modified. Property owners and neighborhood organizations seeking injunctive relief under this act will no longer have to show they are suffering actual damages as a result of the nuisance in order to bring such an action. Additionally, this act permits attorney's fees being awarded in certain circumstances to the party who brought the action. Finally, this act modifies a defense available to property owners who are acting in good faith to comply with all orders rather than an order issued by the Department of Natural Resources, the U.S. Environmental Protection Agency, or the Office of the Attorney General. These provisions are identical to provisions contained in HCS/SCS/SB 203 (2019), SS/SB 3 (2019), are substantially similar to HB 1048 (2019) and SB 225 (2019). PUBLIC SAFETY SALES TAXES This act adds the cities of Portageville, Riverside, and Fayette to the list of cities authorized to propose a sales tax for the purposes of improving public safety. Such sales tax, if approved by the voters, shall not exceed a rate of 0.5%. (Sections 94.900 and 94.902) These provisions are identical to HCS/HB 532 (2019), HB 452 (2019), and SB 284 (2019). CITY SALES TAX ACT This act modifies the City Sales Tax Act to allow cities to propose a sales tax for general city purposes at a rate not to exceed one percent instead of at a rate of 0.5%, 0.875%, or 1%. (Section 94.510) This provision is identical to a provision contained in HCS/HB 532 (2019). MOTOR VEHICLE LICENSE OFFICES Under current law, organizations acting as an agent of the Department of Revenue for the processing of motor vehicle title and registration transactions are permitted to collect fees as compensation. This act increases the maximum fee allowable for various transactions from either $3 or $2.50, depending on the type of transaction, to $6. The Department shall evaluate bids for fee office contracts based on the distance between the individual's residence and the license office, as described in the act. The Department shall issue a notice to any person who purchased a motor vehicle and has not titled such vehicle after thirty days of purchase, as described in the act. (Section 136.055) This provision is identical to a provision contained in SCS/HB 584 (2019), is substantially similar to SB 114 (2019), and is similar to HB 511 (2019) and HB 512 (2019). MISSOURI ADJUSTED GROSS INCOME This act provides that, for all tax years beginning on or after January 1, 2018, interest expenses paid or accrued in a previous taxable year, but allowed as a deduction in the current taxable year for federal tax purposes by reason of the carryforward of disallowed business interest provisions of federal law, shall be added to a taxpayer's federal adjusted gross income for the purposes of the calculation of Missouri adjusted gross income. This act also provides that, for all tax years beginning on or after January 1, 2018, interest expenses paid or accrued in the current taxable year, but not allowed as a deduction for federal tax purposes, shall be subtracted from a taxpayer's federal adjusted gross income for the purposes of the calculation of Missouri adjusted gross income. This act is identical to a provision contained in HCS/SCS/SB 174 (2019) and is substantially similar SCS/SB 410 (2019) and to provisions contained in SCS/HCS/HB 333 (2019), SS/SCS/SBs 46 & 50 (2019), and SCS/HCS/HB 703 (2019). INCOME TAX REFUND DONATIONS For all tax years beginning on or after January 1, 2019, and ending on or before December 31, 2023, this act allows a taxpayer to designate a portion of such taxpayer's income tax refund to the Kansas City Regional Law Enforcement Memorial Foundation Fund, which is created by the act. (Section 143.1028) This provision is substantially similar to a provision contained in SCS/HCS/HB 703 (2019) and HCS/SB 87 (2019). TELECOMMUNICATIONS SALES TAX This act provides that if telecommunications services that are taxable under current law are aggregated with and not separately stated from charges for telecommunications services that are not taxable under current law, the nontaxable services may be subject to tax unless the telecommunications provider can identify by reasonable and verifiable standards the portion of the charges not subject to tax, as described in the act. This act is identical to HCS/HB 1227 (2019) and is substantially similar to SB 483 (2019) and to a provision contained in SS/SCS/SBs 46 & 50 (2019) and HCS/SCS/SB 174 (2019). SALES TAX RECEIPTS This act requires any seller who provides a sales receipt or sales invoice to a purchaser to include on such sales receipt or sales invoice the total rate of all sales tax imposed on the sale. Such total rate shall include all applicable state and local sales taxes. (Section 144.088) This provision shall become effective January 1, 2021. This provision is identical to HB 579 (2019) and to a provision contained in SCS/HCS#2/HB 374 (2019). REFUND FOR ERRONEOUSLY PAID TAXES Current law allows a taxpayer to receive a refund for any tax, penalty, or interest that has been paid more than once, or has been erroneously or illegally collected or computed, provided such claim for refund is filed within three years from the date of overpayment. This act modifies such deadline to ten years. (Section 144.190) This provision is identical to HB 1190 (2019). EMERGENCY SERVICES SALES TAX This act allows Cape Girardeau County to impose a sales tax for the provision of central dispatching of certain emergency services. Such tax shall not exceed 1.0% and shall not be collected prior to 36 months before operation of the central dispatching of emergency services. The County may establish a board comprised of seven members to administer the sales tax funds and oversee the provision of emergency services in the county, as described in the act. (Sections 190.292, 190.293, 190.335, and 190.455) This provision is identical to a provision contained in HCS/SB 468 (2019) and HCS/HB 1249 (2019). PAYMENT OF LITIGATION COSTS This act provides that if the State of Missouri becomes involved in litigation relating to medical marijuana, the costs of such litigation shall be paid out of the Department of Health and Senior Services' portion of the Missouri Veterans' Health and Care Fund. (Section 191.1116) This provision is identical to HB 829 (2019). DESIGNATION OF MEMORIAL INFRASTRUCTURE This act designates the portion of Interstate 70 in Jackson County from the Blue Ridge Cutoff overpass continuing west to the Troost Avenue overpass the "Senator Phil B. Curls Memorial Highway". (Section 227.800) This act designates the portion of Interstate 70 in the city of St. Louis from the Salisbury Street overpass continuing west to the Goodfellow Boulevard overpass the "Senator Paula J. Carter Memorial Highway". (Section 227.801) These provisions are identical to SB 342 (2019) and to provisions contained in SCS/HB 584 (2019). This act designates the portion of Highway 32 in Dent County from Highway 72 continuing east to Craig Industrial Drive in the city of Salem the "Gerald T. Lizotte Memorial Highway". (Section 227.802) This provision is identical to SB 331 (2019) and to provisions contained in SCS/HB 584 (2019). PURCHASE OF MOTOR VEHICLES This act requires the purchaser of a motor vehicle or trailer to sign a waiver acknowledging that state and local sales tax are due on such purchase or transfer before the sale or transfer is complete. (Section 301.210) This provision is identical to HB 651 (2019) and to a provision contained in SCS/HB 584 (2019). VEHICLE FOLLOWING DISTANCE Current law prohibits trucks and buses from following within three hundred feed of another vehicle on a public highway outside of a business or residential district. This act modifies such distance to a distance that is reasonable and prudent given the conditions and capabilities of the truck or bus. (Section 304.044) This provision is identical to a provision contained in SCS/HB 584 (2019). TOWING TASK FORCE This act establishes the "Towing Task Force", which shall consist of nine members to be appointed as described in the act. The task force shall make recommendations on matters related to the investigation of overcharges made by towing companies and information that should be included on every invoice with respect to a nonconsensual tow, as described in the act. The task force shall make its first recommendations to the General Assembly no later than December 31, 2019. The task force shall expire on May 31, 2020. (Section 304.153) This provision is identical to a provision contained in SCS/HB 584 (2019), and is substantially similar to HCS/HB 749 (2019). FIRE PROTECTION SALES TAX Current law authorizes certain fire protection districts and municipalities having a municipal fire department to propose to the voters a sales tax not to exceed 0.25% for the operation of the fire protection district or municipal fire department. This act increases the maximum rate to 0.5%. (Section 321.242) This provision is identical to a provision contained in HCS/SB 333 (2019) and HCS/SB 468 (2019). This act contains an emergency clause for a certain section. JOSHUA NORBERG
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