SB 1132 - This act provides that the City of St. Louis shall not continue to impose an earnings tax without submitting a quarterly report detailing receipts from the earnings tax, as described in the act. Such report shall be posted on the main webpages of the website of the city and the collector of revenue, and shall also be submitted to the State Auditor, the Secretary of the Senate, the chair of the Senate Appropriations Committee, the Clerk of the House of Representatives, and the chair of the House of Representatives Budget Committee. For all tax returns filed on or after January 1, 2025, this act also provides that the term "work done or services performed or rendered in the city" shall not include any work or services performed or rendered through telecommuting or otherwise performed or rendered remotely unless the location where such remote work or services are performed is located in the city. The act creates a cause of action for a taxpayer who is denied a refund for taxes paid for work or services not performed or rendered in the city. By no later than September 30, 2024, the city shall establish a process for taxpayers to request a refund for any earnings tax levied on work or services performed or rendered through telecommuting or otherwise performed or rendered remotely, unless the location where such remote work or services were performed is located in the city, which shall include a sample reimbursement form that is accessible to taxpayers on the city's website. This act is identical to SB 1475 (2024), HB 1516 (2024), SB 644 (2023) and HCS/HB 589 (2023), and to a provision in SCS/SB 344 (2023). JOSH NORBERG