HCS/SB 668 - This act modifies several provisions of law concerning taxation, the composition of county sport complex authorities, fire protection district regulations, and real estate appraiser licensing. PROPERTY TAX BILLS IN ST. LOUIS COUNTY
(Section 52.225)
This act requires the collector in St. Louis County to mail resident taxpayers a statement of the property taxes the taxpayer owes by October 26th.
COUNTY SPORTS COMPLEX AUTHORITY
(Section 64.930)
Under current law, the Governor appoints five commissioners to serve on a county sports complex authority. The commissioners must be qualified voters of the state and residents of the county in which the authority is located. None may be an elected or appointed official of a political subdivision.
This act requires the county executive to serve as an ex officio, non-voting, unpaid member of the commission.
This provision is identical to a provision of SS#2/SCS/HCS/HB 1623 (2012).
PUBLIC SAFETY SALES TAX
(Section 94.902)
This act authorizes North Kansas City to impose a sales tax up to one-half of one percent for improving public safety, upon approval of the voters.
This act is identical to SB 887 (2012) and HB 1802 (2012).
JACKSON COUNTY TAX INCREMENT FINANCING
(Section 99.845)
This act adds sales taxes levied by the Jackson County Transit Authority for the operation of transportation facilities to the list of taxes that may not be deposited into a special allocation fund for the purposes of tax increment financing.
This provision is similar to a provision of SS#2/SCS/HCS/HB 1623 (2012).
FIXTURES AND IMPROVEMENTS TO LAND
(Section 137.010, 140.010, 140.150, 140.170, 140.470, 140.530)
This act changes the definition of "real property" for the purposes of the property tax laws, so that real property includes improvements and fixtures on land that is not owned by the owner of the land upon which they are located. The act allows these improvements and fixtures to be sold at a tax sale, even if the underlying land is not subject to sale. The county collector can sell the improvement or fixture after listing in the required public notices the parcel or locator number of the improvement or fixture, the legal description of the underlying land, and a statement that only the improvement or fixture is being sold.
These provisions are similar to HB 1249 (2012).
INCOME TAX DEDUCTION FOR STORM SHELTERS
(Section 143.115)
Beginning in January 2013, this act provides an income tax deduction up to 2,500 dollars per taxpayer for the costs incurred in constructing or installing a storm shelter. To qualify for the deduction the storm shelter must be made in America and be in compliance with a particular Federal Emergency Management Agency publication. The total amount of tax deductions that may be issued under this section cannot be greater than two million dollars each fiscal year. If the amount of tax deductions claimed each fiscal year is greater than two million dollars, the Department of Revenue is required to establish a procedure to equally distribute the tax deduction. This deduction will sunset on December 31, 2018.
This provision are similar to HB 1035 (2012) and HB 1055 (2012)
FIRE PROTECTION DISTRICT REGULATION OF NEW CONSTRUCTION
(Section 321.228)
This act prohibits a fire protection district from enforcing any regulations dealing with new residential construction if the city, town, village, or county in which the construction is located has already adopted regulations for such construction.
Fire protection districts may inspect certain dwellings. They may not collect a fee for such services.
This provision is similar to HCS/HB 1458 (2012) and a provision of SS#2/SCS/HCS/HB 1623 (2012).
REAL ESTATE APPRAISERS
(Section 339.501)
Currently, no person may engage in real estate appraisal without a license unless they meet an exception. This act creates an exception for persons employed by the property owner to represent the owner in appealing an assessment of the owner's property.
This provision is identical to SB 873 (2012).
EMILY KALMER
HA 1-THIS AMENDMENT CHANGES THE TITLE OF THE BILL TO "LOCAL GOVERNMENT."
THIS AMENDMENT REQUIRES THAT THE CIRCUIT CLERK FOR THE TWENTY-SECOND JUDICIAL CIRCUIT BE APPOINTED BY A MAJORITY OF THE JUDGES OF THAT CIRCUIT. THE CIRCUIT CLERK SHALL BE REMOVABLE FOR CAUSE BY A MAJORITY OF THE CIRCUIT JUDGES.
THIS PROVISION IS SIMILAR TO SB 788 (2012) AND HB 1560 (2012).
HA 2 - TAX CREDITS FOR SPORTING EVENTS
(SECTIONS 67.3000 AND 67.3005)
THE AMENDMENT CREATES A REFUNDABLE INCOME AND FINANCIAL INSTITUTIONS TAX CREDIT WHICH MAY BE AVAILABLE FOR SPORTS COMMISSIONS, CONVENTION AND VISITORS BUREAUS, CERTAIN NONPROFIT ORGANIZATIONS, COUNTIES, AND MUNICIPALITIES TO OFFSET EXPENSES INCURRED IN ATTRACTING SPORTING EVENTS TO THE STATE. APPLICANTS FOR THE TAX CREDIT MUST SUBMIT GAME SUPPORT CONTRACTS TO THE DEPARTMENT OF ECONOMIC DEVELOPMENT FOR APPROVAL. THE TAX CREDIT WILL BE EQUAL TO THE LESSER OF FIVE DOLLARS FOR EACH PER SESSION ADMISSION TICKET SOLD FOR THE EVENT AND PAID REGISTERED PARTICIPANTS MULTIPLIED BY THE NUMBER OF DAYS OF THE EVENT OR ONE HUNDRED PERCENT OF ELIGIBLE EXPENSES INCURRED. NO MORE THAN TEN MILLION DOLLARS IN TAX CREDITS MAY BE ISSUED PER FISCAL YEAR, OF THIS, NO MORE THAN EIGHT MILLION DOLLARS CAN BE AVAILABLE FOR EVENTS IN ST. LOUIS CITY OR ANY COUNTY WITH MORE THAN THREE HUNDRED THOUSAND INHABITANTS. THE TAX CREDITS ARE FULLY TRANSFERRABLE, PROVIDED A NOTARIZED ENDORSEMENT IS FILED WITH THE DEPARTMENT OF ECONOMIC DEVELOPMENT. THE DEPARTMENT OF ECONOMIC DEVELOPMENT IS PROHIBITED FROM CERTIFYING GAME SUPPORT CONTRACTS AFTER AUGUST 28, 2018, BUT MAY CERTIFY GAME SUPPORT CONTRACTS ON OR PRIOR TO SUCH DATE WHICH PERTAIN TO GAMES TO BE HELD AFTER AUGUST 28, 2018.
THE AMENDMENT ALSO CREATES AN INCOME, FINANCIAL INSTITUTIONS, AND CORPORATE FRANCHISE TAX CREDIT EQUAL TO FIFTY PERCENT OF THE AMOUNT OF AN ELIGIBLE DONATION MADE, ON OR AFTER JANUARY 1, 2012, TO A CERTIFIED SPONSOR OR LOCAL ORGANIZING COMMITTEE FOR THE PURPOSES OF ATTRACTING SPORTING EVENTS TO THE STATE. THE TAX CREDIT MAY NOT BE APPLIED AGAINST WITHHOLDING TAXES. THE TAX CREDIT IS NON-REFUNDABLE, BUT MAY BE CARRIED FORWARD FOUR YEARS. THE TAX CREDIT IS TRANSFERABLE. CERTIFIED SPONSORS AND LOCAL ORGANIZING COMMITTEES MAY APPLY TO THE DEPARTMENT OF ECONOMIC DEVELOPMENT FOR THE TAX CREDITS. APPLICATIONS FOR TAX CREDITS MUST BE ACCOMPANIED BY PAYMENT IN AN AMOUNT EQUAL TO THE TAX CREDITS REQUESTED. THE DEPARTMENT OF ECONOMIC DEVELOPMENT IS PROHIBITED FROM ISSUING MORE THAN TEN MILLION DOLLARS IN TAX CREDITS EACH FISCAL YEAR. THE PROVISIONS OF THIS AMENDMENT SHALL AUTOMATICALLY SUNSET SIX YEARS AFTER AUGUST 28, 2012 UNLESS REAUTHORIZED.
THESE PROVISIONS ARE IDENTICAL TO PROVISIONS OF HCS/HB 1710 (2012), HCS/HB 1245 (2012) AND SIMILAR TO A PROVISION OF SCS/SBS 588 & 585 (2012), SB 8 (1ST EX. SESSION 2011), SS/SB 203 (2011), SB 840 (2010), AND HB 1786 (2010).
HA 3 -
(SECTIONS 67.548, 67.1421, 67.1422, AND 67.1561)
UNDER CURRENT LAW, CERTAIN COUNTIES THAT HAVE PART OF KANSAS CITY IN THE COUNTY ARE ALLOWED TO USE SALES TAX PROCEEDS AUTHORIZED BY ANOTHER STATUTE FOR ROAD AND BRIDGE PURPOSES AND REDUCE THE COUNTY'S PROPERTY TAX LEVY. HOWEVER, IF THE COUNTY COMMISSION REDUCES THE SPECIAL ROAD AND BRIDGE TAX LEVY AND THAT REDUCTION REDUCES THE AMOUNT OF REVENUE RECEIVED BY CITIES AND SPECIAL ROAD DISTRICTS IN THAT COUNTY, THEN THE COUNTY COMMISSION MUST SET ASIDE TO THE CREDIT OF THE CITIES AND ROAD DISTRICTS AN AMOUNT FROM THE SALES TAX THAT IS AT LEAST EQUAL TO WHAT THE CITIES AND ROAD DISTRICTS WOULD HAVE RECEIVED UNDER THE SPECIAL ROAD AND BRIDGE PROPERTY TAX LEVY. THIS AMENDMENT MODIFIES THIS LAW BY PROVIDING THAT IF THE SPECIAL ROAD AND BRIDGE LEVY IS NOT SET AT A LEVEL OF AT LEAST FOURTEEN CENTS ON EACH $100 ASSESSED VALUATION, THE COUNTY IS REQUIRED TO ALLOCATE ADDITIONAL FUNDS FROM ANY AVAILABLE COUNTY SOURCE TO THE CITIES, TOWNS, VILLAGES, AND SPECIAL ROAD DISTRICTS WITHIN THE COUNTY TO AT LEAST EQUAL THE FUNDING LEVEL PRODUCED BY A LEVY OF FOURTEEN CENTS ON EACH $100 ASSESSED VALUATION. ADDITIONALLY, ANY CITY THAT CONTAINS AT LEAST FIFTY PERCENT OF A SPECIAL ROAD DISTRICT IS ENTITLED TO RECEIVE THE SPECIAL ROAD DISTRICT'S PORTION OF ANY FUNDS NOT PAID THROUGH THE SPECIAL ROAD AND BRIDGE LEVY.
THIS AMENDMENT ALSO ALLOWS KANSAS CITY TO ESTABLISH A COMMUNITY IMPROVEMENT DISTRICT IN THE PORTION OF THE CITY LOCATED IN CLAY COUNTY. THIS COMMUNITY IMPROVEMENT DISTRICT MAY BE FUNDED THROUGH A PROPERTY TAX UP TO TEN CENTS PER HUNDRED DOLLARS ASSESSED VALUATION.
THIS PROVISION IS SIMILAR TO AN AMENDMENT TO SS/SCS/HCS/HB 1402 (2012) AND A PROVISION OF HB 1592 (2012).
HA 4 -THIS AMENDMENT MODIFIES CERTAIN REQUIREMENTS OF TAX INCREMENT FINANCING LAWS FOR REDEVELOPMENT AREAS WHERE A MAJORITY OF THE PROPERTY IS LOCATED WITHIN AN AREA AFFECTED BY CERTAIN NATURAL DISASTERS.
THIS AMENDMENT ALLOWS MUNICIPALITIES TO ADOPT REDEVELOPMENT PLANS FOR THE PURPOSE OF TAX INCREMENT FINANCING WHERE A MAJORITY OF THE PROPERTY IN THE REDEVELOPMENT AREA IS WITHIN A DISASTER AREA WITHOUT A FINDING THAT THE REDEVELOPMENT AREA WOULD NOT REASONABLY BE ANTICIPATED TO BE DEVELOPED WITHOUT TAX INCREMENT FINANCING. THE MUNICIPALITY IS ALSO AUTHORIZED TO PROVIDE INFORMATION REGARDING THE FINANCIAL FEASIBILITY OF THE REDEVELOPMENT PLAN ITSELF, RATHER THAN REQUIRING THE DEVELOPER TO PROVIDE IT. FOR A REDEVELOPMENT PROJECT TO BE ELIGIBLE FOR THE PROVISIONS OF LAW REGARDING TAX INCREMENT FINANCING IN DISASTER AREAS, THE MUNICIPALITY MUST APPROVE THE REDEVELOPMENT PROJECT WITHIN FIVE YEARS AFTER THE DATE THE PRESIDENT DECLARES THE DISASTER.
WHERE A REDEVELOPMENT AREA CONTAINS A DISASTER AREA, ALL OR PART OF THE TAXING DISTRICT'S OPERATING COSTS AND DEBT SERVICES COSTS FROM THE REDEVELOPMENT PROJECT MAY BE INCLUDED IN REDEVELOPMENT PROJECT COSTS, IN ADDITION TO THE COSTS THAT CURRENT LAW ALLOWS OTHER REDEVELOPMENT PROJECTS TO INCLUDE.
CURRENT LAW ALLOWS, UNDER THE STATE SUPPLEMENTAL TAX INCREMENT FINANCING PROGRAM, FOR THE GENERAL ASSEMBLY TO APPROPRIATE FUNDS TO THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO PROVIDE TO MUNICIPALITIES WITH APPROVED PROJECTS IN AN AMOUNT UP TO FIFTY PERCENT OF THE INCREASE IN STATE INCOME TAX REVENUE FROM NEW JOBS IN THE PROJECT AREA, OR IN AN AMOUNT UP TO FIFTY PERCENT OF THE INCREMENTAL INCREASE IN THE GENERAL REVENUE PORTION OF THE STATE SALES TAX. UNDER THIS AMENDMENT, BEGINNING AUGUST 28, 2012, THE GENERAL ASSEMBLY MAY APPROPRIATE FUNDS TO THE NEWLY CREATED MISSOURI SUPPLEMENTAL DISASTER RECOVERY FUND FOR THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO PROVIDE TO MUNICIPALITIES WITH APPROVED REDEVELOPMENT PROJECTS IN DISASTER AREAS IN AN AMOUNT UP TO FIFTY PERCENT OF THE TOTAL OF: 1) THE INCREASE IN THE AMOUNT OF INCOME TAX EMPLOYERS WITHHOLD FROM ALL EMPLOYEES OF BUSINESSES LOCATED IN THE PROJECT AREA; AND 2)THE INCREMENTAL INCREASE IN THE GENERAL REVENUE PORTION OF STATE SALES TAX REVENUES. PARTICULAR MUNICIPALITIES WILL ALSO BE ALLOWED TO RECEIVE ADDITIONAL AMOUNTS FROM THIS FUND, IF THE AMOUNTS ARE REQUESTED BY THE DEPARTMENT OF ECONOMIC DEVELOPMENT THROUGH APPROPRIATIONS. (SECTIONS 99.805, 99.810, 99.835, 99.845, AND 99.865)
THESE PROVISIONS HAVE AN EMERGENCY CLAUSE.
THESE PROVISIONS ARE IDENTICAL TO PROVISIONS OF HCS/SB 721 (2012) AND SIMILAR TO SB 777 (2012) AND HB 8 (1ST EXT. SESSION 2011).
HA 5-THIS AMENDMENT CHANGES THE TITLE OF THE BILL TO "THE REGULATION AND TAXATION OF PROPERTY BY POLITICAL SUBDIVISIONS."
THIS AMENDMENT ALSO PROVIDES THAT THE CONSTITUTIONS AND LAWS OF THE UNITED STATES AND THE STATE OF MISSOURI SHALL BE INTERPRETED, CONSTRUED, APPLIED, AND ENFORCED TO FULLY PROTECT THE RIGHTS OF AN ALTERNATIVES-TO-ABORTION AGENCY AND ITS OFFICERS, AGENTS, EMPLOYEES AND VOLUNTEERS TO FREELY ASSEMBLE AND TO FREELY ENGAGE IN RELIGIOUS PRACTICES AND SPEECH WITHOUT GOVERNMENTAL INTERFERENCE.
A POLITICAL SUBDIVISION OF THIS STATE IS PREEMPTED FROM ENACTING, ADOPTING, MAINTAINING, OR ENFORCING ANY ORDER OR OTHER SIMILAR MEASURE THAT PROHIBITS, RESTRICTS, LIMITS, CONTROLS, DIRECTS, INTERFERES WITH, OR OTHERWISE ADVERSELY AFFECTS AN ALTERNATIVES-TO-ABORTION AGENCY OR ITS OFFICERS, AGENTS, EMPLOYEES, OR VOLUNTEERS' ASSEMBLY, RELIGIOUS PRACTICES, OR SPEECH, INCLUDING BUT NOT LIMITED TO COUNSELING, REFERRALS, OR EDUCATION OF, ADVERTISING OR INFORMATION TO, OR OTHER COMMUNICATIONS WITH, CLIENTS, PATIENTS, OTHER PERSONS, OR THE PUBLIC.
NOTHING IN THIS AMENDMENT SHALL PRECLUDE OR PREEMPT A POLITICAL SUBDIVISION OF THIS STATE FROM EXERCISING ITS LAWFUL AUTHORITY TO REGULATE ZONING OR LAND USE OR TO ENFORCE A BUILDING OR FIRE CODE REGULATION, PROVIDED THAT SUCH POLITICAL SUBDIVISION TREATS AN ALTERNATIVES-TO-ABORTION AGENCY IN THE SAME MANNER AS A SIMILARLY SITUATED AGENCY AND THAT SUCH AUTHORITY IS NOT USED TO CIRCUMVENT THE INTENT OF THIS SECTION.
ALTERNATIVES-TO-ABORTION AGENCIES UNDER THIS AMENDMENT INCLUDE MATERNITY HOMES AND PREGNANCY RESOURCE CENTERS AS DEFINED UNDER CURRENT LAW OR AN AGENCY OR ENTITY THAT HAS THE PRIMARY PURPOSE OF PROVIDING SERVICES OR COUNSELING TO PREGNANT WOMEN TO ASSIST SUCH WOMEN IN CARRYING THEIR UNBORN CHILDREN TO TERM INSTEAD OF HAVING ABORTIONS, AND TO ASSIST SUCH WOMEN IN CARING FOR THEIR DEPENDENT CHILDREN OR PLACING THEIR CHILDREN FOR ADOPTION.
A COURT MAY ORDER INJUNCTIVE RELIEF, RECOVERY OF DAMAGES, OR BOTH, AS WELL AS PAYMENT OF REASONABLE ATTORNEY'S FEES, COSTS, AND EXPENSES OR ANY OTHER REMEDIES PERMITTED BY LAW.
THIS AMENDMENT IS IDENTICAL TO HB 1357 (2012) AND SB 745 (2012).
HA 6, AS AMENDED-UNDER CURRENT LAW, THERE IS A SPECIAL FUND IN EACH COUNTY TREASURY FOR CERTAIN FUNDS COMING INTO THE POSSESSION OF SHERIFFS THAT IS TO BE USED FOR THE SHERIFF'S OFFICE. LAND SALE PROCEEDS AND REGULAR BUDGET ALLOCATIONS ARE NOT TO BE DIRECTED INTO THE FUND. THE FUND MAY NOT EXCEED $50,000, AND ANY PROCEEDS IN EXCESS OF SUCH AMOUNT GO INTO THE GENERAL REVENUE IN THE COUNTY TREASURY.
THIS AMENDMENT SPECIFIES THAT CHARGES RECEIVED BY SHERIFFS FOR EXECUTING SERVICE OF PROCESS OR OTHER COURT ORDERS MUST BE PLACED IN THE SPECIAL FUND, SUBJECT TO THE $50,000 CAP ON THE FUND.
THIS PROVISION OF THE AMENDMENT IS IDENTICAL TO SCS/SB 834 (2012).
THIS AMENDMENT ALSO CHANGES THE REQUIREMENTS FOR STORM SHELTERS THAT WOULD BE ELIGIBLE FOR THE NEW INCOME TAX DEDUCTION FOR STORM SHELTERS. IN ADDITION TO BEING MADE IN AMERICA AND BEING IN COMPLIANCE WITH A PARTICULAR FEDERAL EMERGENCY MANAGEMENT AGENCY PUBLICATION, THE STORM SHELTER MUST BE IN COMPLIANCE WITH THE INTERNATIONAL CODE COUNCIL 500/NATIONAL STORM SHELTER ASSOCIATION STANDARDS WITH THE NATIONAL STORM SHELTER ASSOCIATION SEAL OF QUALITY VERIFICATION, SERIAL NUMBER, AND CERTIFICATE OF INSTALLATION.
HA 7, AS AMENDED -
UNDER CURRENT LAW, A PERSON WHO IS A PAID EMPLOYEE OR OFFICER OF THE STATE OR ONE OF ITS POLITICAL SUBDIVISIONS MAY NOT BE A FIRE PROTECTION DISTRICT DIRECTOR UNLESS THE FIRE PROTECTION DISTRICT IS LOCATED IN CERTAIN SPECIFIED COUNTIES. THIS AMENDMENT ADDS BOONE COUNTY AND CERTAIN FIRST CLASS COUNTIES TO THE LIST OF COUNTIES.
THIS AMENDMENT ALSO PROVIDES THAT DIRECTORS FOUND GUILTY OF FELONIES MUST FORFEIT THEIR OFFICE. IN ADDITION, NO PERSON MAY APPEAR ON THE BALLOT AS A CANDIDATE FOR DISTRICT DIRECTOR NOR MAY SUCH PERSON SERVE AS DIRECTOR WHO IS IN ARREARS FOR UNPAID COUNTY TAXES. (SECTIONS 321.015 AND 321.130)
THIS PROVISION IS IDENTICAL TO A PROVISION OF HCS/HB 1458 (2012).
UNDER CURRENT LAW, TWO OR MORE FIRE PROTECTION DISTRICTS WHO HAVE AT LEAST ONE COMMON BOUNDARY MAY CONSOLIDATE. THIS ACT ALSO ALLOWS TWO OR MORE FIRE PROTECTION DISTRICTS THAT ARE LOCATED IN THE SAME COUNTY, IN WHOLE OR PART, TO CONSOLIDATE. (SECTION 321.460)
THIS PROVISION IS IDENTICAL TO A PROVISION OF SS#2/SCS/HB 1170 (2012) AND HCS/HB 1458 (2012).
THIS AMENDMENT ALSO CHANGES THE LANGUAGE REGARDING FIRE PROTECTION DISTRICTS TO SPECIFY THAT FIRE PROTECTION DISTRICTS, DO, HOWEVER, HAVE FINAL REGULATORY AUTHORITY OVER THE LOCATION AND SPECIFICATIONS OF FIRE HYDRANTS AND FIRE LANES AND MAY INSPECT CERTAIN DWELLINGS. HOWEVER, THIS AUTHORITY SHALL NOT BE CONSTRUED TO REQUIRE POLITICAL SUBDIVISIONS SUPPLYING WATER TO INCUR ANY COSTS TO MODIFY ITS WATER SUPPLY INFRASTRUCTURE. (SECTION 321.228)
FOR TWO CALENDAR YEARS, STARTING IN JANUARY 2013, THIS AMENDMENT CREATES A SEVEN-DAY STATE SALES TAX HOLIDAY FOR PRODUCTS THAT ARE MADE IN THE UNITED STATES. THE FIRST FIFTEEN THOUSAND DOLLARS OF EACH PURCHASE OF A PRODUCT MADE IN THE UNITED STATES WILL BE EXEMPT FROM SALES TAX. POLITICAL SUBDIVISIONS MAY EXTEND THIS SALES TAX HOLIDAY BY ORDER OR ORDINANCE TO LOCAL SALES TAXES. SALES OF MOTOR VEHICLES ARE NOT EXEMPT FROM SALES TAX DURING THIS HOLIDAY. RETAILERS WHO DO NOT HAVE AT LEAST TWO PERCENT OF THEIR MERCHANDISE QUALIFYING FOR THE SALES TAX HOLIDAY ARE REQUIRED TO OFFER A SALES TAX REFUND RATHER THAN PARTICIPATE IN THE SALES TAX HOLIDAY. (SECTION 144.059)
THIS PROVISION IS SIMILAR TO A PROVISION OF HCS/HB 1639 (2012) AND HB 1983 (2012).
HA 8 - THIS AMENDMENT ALLOWS THE ST. LOUIS BOARD OF POLICE COMMISSIONERS TO DIVIDE THE CITY INTO AS MANY POLICE DISTRICTS AS IT DEEMS APPROPRIATE. CURRENT LAW REQUIRES THE CITY BE DIVIDED INTO 9 TO 12 DISTRICTS.
HA 9, AS AMENDED-THIS AMENDMENT MODIFIES PROVISIONS OF LAW REGARDING SALES TAXES.
(SECTIONS 67.750, 67.1706, 67.1712, 67.1715, 67.1721, 67.1742, AND 67.1754)
THIS ACT AUTHORIZES ANY COUNTY THAT IS PART OF THE METROPOLITAN PARK AND RECREATION DISTRICT TO IMPOSE AN ADDITIONAL SALES TAX UP TO 3/16TH OF ONE PERCENT, IF THE VOTERS OF ST. LOUIS COUNTY AND AT LEAST ONE OF THE OTHER COUNTIES APPROVE THE TAX. SIXTY PERCENT OF THE ADDITIONAL TAX IS TO GO TO THE GATEWAY ARCH GROUNDS AND OTHER REGIONAL PARK AND TRAIL IMPROVEMENTS WITH SPECIFIC AMOUNTS ALLOCATED AT DIFFERENT TIMES TO THE ARCH AND TO OTHER PARK PROJECTS. FORTY PERCENT OF THE ADDITIONAL TAX IS TO GO TO THE COUNTY FOR LOCAL AND COUNTY PARK IMPROVEMENTS. THIS ADDITIONAL TAX WOULD NOT APPLY TO THE SALE OF FOOD AND PRESCRIPTION DRUGS.
THE ACT REQUIRES THAT ANY CONTRACT CONCERNING CAPITAL IMPROVEMENTS OR MAINTENANCE ACTIVITIES IN THE GATEWAY ARCH GROUNDS AREA BE APPROVED BY THE METROPOLITAN PARK AND RECREATION DISTRICT, THE FEDERAL GOVERNMENT, AND ANY PUBLIC OR PRIVATE NOT-FOR-PROFIT ENTITIES THAT DIRECTLY PROVIDE SUPPLEMENTAL FUNDING FOR THE CONTRACT. CAPITAL IMPROVEMENTS AND MAINTENANCE ACTIVITIES MUST BE CONSTRUCTED AND PERFORMED ACCORDING TO A COMPREHENSIVE AGREEMENT APPROVED BY THE METROPOLITAN PARK AND RECREATION DISTRICT BEFORE THE PUBLIC VOTE ON THE ADDITIONAL SALES TAX.
ANY COUNTY THAT APPROVED THE ADDITIONAL SALES TAX IS REQUIRED TO SUBMIT A PROPOSAL TO REAUTHORIZE THIS TAX TO THE COUNTY VOTERS AT A GENERAL ELECTION NO LATER THAN 23 YEARS AFTER THE ADDITIONAL SALES TAX IS EFFECTIVE.
THESE PROVISIONS OF THE ACT HAVE AN EMERGENCY CLAUSE.
(SECTIONS 67.5000 TO 67.5038)
THIS AMENDMENT AUTHORIZES JACKSON COUNTY TO CREATE A PARKS, TRAILS, AND GREENWAYS DISTRICT AND IMPOSE AN ADDITIONAL SALES TAX OF ONE-TENTH OF ONE CENT, IF THE VOTERS OF JACKSON COUNTY APPROVE THE CREATION OF THE DISTRICT AND THE TAX. THE PARKS, TRAILS, AND GREENWAYS DISTRICT WILL BE RESPONSIBLE FOR PLANNING, DEVELOPING, OPERATING, AND MAINTAINING TRAILS, OPEN SPACE, GREENWAYS, AND PARKS THROUGHOUT JACKSON COUNTY. THIS AMENDMENT DOES NOT MODIFY ANY EXISTING RECREATION SYSTEM OR PUBLIC PARKS SYSTEM THAT EXISTS WITHIN THE DISTRICT.
AMONG OTHER POWERS, THE DISTRICT HAS THE POWER TO ISSUE TAX-EXEMPT BONDS, ENTER INTO CONTRACTS, LEASE, PURCHASE, AND HOLD PROPERTY, ESTABLISH AND COLLECT CHARGES FOR USING DISTRICT FACILITIES, EMPLOY STAFF, AND APPOINT ADVISORY COMMITTEES. THE DISTRICT ALSO HAS THE POWER TO ENTER INTO AGREEMENTS WITH PUBLIC AUTHORITIES TO PAY FOR ALTERATIONS TO HIGHWAYS, STREET OR ROADS, WHEN THE HIGHWAY, STREET OR ROAD AFFECTS TRAILS OR PARKS OF THE DISTRICT. THE DISTRICT DOES NOT HAVE THE POWER OF EMINENT DOMAIN.
THE ONE-TENTH OF ONE CENT SALES TAX WILL BE DISTRIBUTED BETWEEN THE DISTRICT, THE COUNTY, AND THE CITIES IN THE COUNTY, WITH FORTY-FIVE PERCENT GOING TO THE DISTRICT, FIFTEEN PERCENT GOING TO THE COUNTY, AND FORTY PERCENT GOING TO THE CITIES IN PROPORTION TO EACH CITY'S LOCAL SALES TAX CONTRIBUTION. THE SALES TAX REVENUES MAY NOT BE PAID TO ANY SPECIAL ALLOCATION FUND ESTABLISHED UNDER THE REAL PROPERTY TAX INCREMENT ALLOCATION REDEVELOPMENT ACT.
THE DISTRICT IS GOVERNED BY A SEVEN MEMBER BOARD, WITH ONE MEMBER CHOSEN BY THE PRESIDING COMMISSIONER OR ELECTED COUNTY EXECUTIVE OF THE COUNTY, TWO MEMBERS APPOINTED BY THE MAYOR OF THE LARGEST CITY, AND FOUR MEMBERS APPOINTED ON A ROTATING BASIS BY THE MAYORS OF THE NEXT FIVE MOST POPULOUS CITIES IN THE COUNTY.
THE DISTRICT IS REQUIRED TO FOLLOW STATE BIDDING REQUIREMENTS FOR ALL CONSTRUCTION AND MAINTENANCE PURCHASES ABOVE TEN THOUSAND DOLLARS.
THIS AMENDMENT MODIFIES THE LANGUAGE OF THESE PROVISIONS AS THEY WERE TATF IN SCS/HB 1504 (2012).
(SECTION 144.055)
THIS ACT AUTHORIZES AN EXEMPTION FROM STATE SALES AND USE TAX FOR ALL UTILITIES, CHEMICALS, MACHINERY, EQUIPMENT, SUPPLIES, PARTS AND MATERIALS USED IN TESTING, INSTALLING, CALIBRATING, MAINTAINING, REPAIRING, OR RESTORING ANY MACHINERY OR EQUIPMENT THAT IS EXEMPT FROM SALES AND USE TAX UNDER SECTION 144.054. THIS ACT ALSO AUTHORIZES AN EXEMPTION FROM STATE SALES AND USE TAX FOR ALL UTILITIES, CHEMICALS, MACHINERY, EQUIPMENT, SUPPLIES, PARTS AND MATERIALS USED IN MANUFACTURING, PROCESSING, PREPARING, FURNISHING, COMPOUNDING, OR PRODUCING FOOD, INCLUDING RESEARCH AND DEVELOPMENT RELATED TO FOOD MANUFACTURING, PROCESSING, PREPARING, FURNISHING, COMPOUNDING, AND PRODUCTION.
THIS PROVISION IS IDENTICAL TO A PROVISION OF HCS/HB 1639 (2012).
(SECTION 144.805)
THIS AMENDMENT ALSO EXTENDS THE EXPIRATION DATE FROM DECEMBER 31, 2013, TO DECEMBER 31, 2023 ON PROVISIONS REGARDING THE PAYMENT BY COMMON CARRIERS OF SALES AND USE TAX ON AVIATION FUEL AND TANGIBLE PERSONAL PROPERTY.
(SECTION 182.802)
THIS AMENDMENT ALSO AUTHORIZES ANY PUBLIC LIBRARY DISTRICT LOCATED IN PEMISCOT COUNTY TO IMPOSE A ONE-HALF CENT SALES TAX UPON APPROVAL OF THE VOTERS.
HA 10-THIS AMENDMENT REQUIRES THE TANEY COUNTY COMMISSION, UPON VOTER APPROVAL OF A COUNTY SALES TAX FOR CENTRAL DISPATCHING OF EMERGENCY SERVICES, TO APPOINT A SEVEN-MEMBER BOARD TO ADMINISTER THE FUNDS AND OVERSEE THE PROVISION OF EMERGENCY SERVICES.
THE BOARD SHALL INCLUDE THE HEADS OR A DESIGNEE OF THE COUNTY'S FIRE PROTECTION AND AMBULANCE DISTRICTS, THE SHERIFF OR A DESIGNEE, THE HEAD OR A DESIGNEE OF ANY POLICE DEPARTMENTS IN THE COUNTY, AND THE HEAD OR A DESIGNEE OF THE COUNTY'S EMERGENCY MANAGEMENT ORGANIZATIONS.
THIS AMENDMENT IS SIMILAR TO A PROVISION OF HCS/SS/SB 781 (2012) AND HB 1114 (2012).
HA 11 - THE ACT ALLOWS URBAN AGRICULTURAL ZONES (UAZ) TO BE CREATED ON BLIGHTED PROPERTY IN CITIES. CITIES MAY APPROVE OR DENY ANY APPLICATION THEY RECEIVE TO ESTABLISH A UAZ. APPLICATIONS FOR UAZ'S MUST CONTAIN CERTAIN INFORMATION ABOUT THE ACTIVITIES TO BE CONDUCTED WITHIN THE UAZ. ELIGIBLE ACTIVITIES INCLUDE THE PRODUCTION OR PROCESSING OF AGRICULTURAL PRODUCTS AND THE SELLING OF LOCALLY GROWN FOODS. PROPERTY IN A UAZ IS NOT SUBJECT TO PROPERTY TAX FOR 25 YEARS. WHERE WATER SERVICES IN A UAZ ARE PROVIDED BY THE MUNICIPALITY, A GROWER SHALL ONLY BE CHARGED WHOLESALE WATER RATES AND SHALL RECEIVE A 50% REDUCTION IN THE WATER HOOK-UP FEE. ANY REVENUE FROM LOCAL SALES TAX ON PRODUCTS SOLD WITHIN A UAZ, MUST BE PLACED IN THE URBAN AGRICULTURAL ZONE FUND, WHICH IS CREATED BY THE ACT.
THIS SECTION IS SIMILAR TO A PROVISION OF SCS/HCS/HB 1860 AND HCS/HB 1254 (2012) AND HB 1660 (2012).
HA 12 - THIS AMENDMENT CREATES AN EXCEPTION FOR ENGAGING IN REAL ESTATE APPRAISAL WITHOUT A LICENSE FOR A PERSON EMPLOYED TO CREATE, DESIGN, OR MAINTAIN A WEBSITE THAT ADVERTISES REAL ESTATE FOR SALE.
HA 13 - THIS AMENDMENT REMOVES THE SECTION DEALING WITH REAL ESTATE APPRAISAL LICENSES.
HA 14 - THIS AMENDMENT EXTENDS THE SUNSET FROM DECEMBER 31, 2012 TO DECEMBER 31, 2016 ON PROVISIONS OF THE SUNSHINE LAW THAT ALLOW PUBLIC GOVERNMENTAL BODIES TO CLOSE MEETINGS, RECORDS, AND VOTES ON GUIDELINES AND POLICIES USED FOR RESPONDING TO INCIDENTS INVOLVING TERRORISM AND ON SECURITY SYSTEMS AND STRUCTURAL PLANS OF GOVERNMENT PROPERTIES. THIS AMENDMENT ALSO MAKES RECORDS, DATA, AND REPORTS IN POSSESSION OF A BUSINESS ENTITY FORMED UNDER SECTION 537.620 CLOSED RECORDS UNDER THE SUNSHINE LAW.
THIS PROVISION IS SIMILAR TO A PROVISION OF SS#2/SCS/HB 1170 (2012) AND HCS/HB 1970 (2012).
HA 15 - DESPITE CONTRARY PROVISIONS OF LAW, CURRENTLY THE COUNTY COLLECTOR IN BOONE COUNTY IS AUTHORIZED TO ADD SPECIAL ASSESSMENTS LEVIED FOR COMMUNITY IMPROVEMENT DISTRICTS TO THE ANNUAL REAL ESTATE TAX BILLS FOR THE PROPERTIES BEING BENEFITTED BY THE DISTRICT. UNPAID SPECIAL ASSESSMENTS ON THE FIRST DAY OF JANUARY ARE CONSIDERED DELINQUENT AND ENFORCEMENT OF THE DELINQUENT BILLS IS GOVERNED BY THE LAWS CONCERNING DELINQUENT AND BACK TAXES. A LIEN MAY BE FORECLOSED IN THE SAME MANNER AS A TAX UPON REAL PROPERTY BY LAND TAX SALES. THIS AMENDMENT ALLOWS THESE PROVISIONS TO APPLY TO ANY COUNTY.
THIS AMENDMENT IS SIMILAR TO A PROVISION OF SS#2/SCS/HB 1170 (2012).