| 1 | 1 | | SECONDREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.2753 |
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| 3 | 3 | | 101STGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEPLOCHER. |
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| 5 | 5 | | 3328H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapter44,RSMo,byaddingtheretoonenewsectionrelatingtoprotecting |
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| 8 | 8 | | Missouri'seconomyduringastateofemergencydeclaredbythegovernor. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Chapter44,RSMo,isamendedbyaddingtheretoonenewsection,tobe |
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| 11 | 11 | | 2knownassection44.251,toreadasfollows: |
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| 12 | 12 | | 44.251.1.Thissectionshallbeknownandmaybecitedasthe"Protecting |
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| 13 | 13 | | 2Missouri'sSmallBusinessesAct". |
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| 14 | 14 | | 3 2.Asusedinthissection,thefollowingtermsmean: |
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| 15 | 15 | | 4 (1)"Reasonoutsidethebusinessorganization'scontrol",anyreasonforwhich |
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| 16 | 16 | | 5thegovernorproclaimsastateofemergencyasprovidedinchapter44.Suchreasons |
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| 17 | 17 | | 6include,butarenotlimitedto,communicablediseasespreadbydirecthumancontact |
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| 18 | 18 | | 7suchasperson-to-personcontactordropletspread.Suchreasonsshallnotbeconstrued |
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| 19 | 19 | | 8toincludeviolationsofsanitationorfoodsafetyrulesorstructuralsafetyrules; |
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| 20 | 20 | | 9 (2)"Shutdownorder",anyorderbythestateoranyagencyorpolitical |
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| 21 | 21 | | 10subdivisionthereoftocloseabusinessorganizationduringastateofemergencydeclared |
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| 22 | 22 | | 11bythegovernorthatiscausedbyanyreasonoutsidethebusinessorganization'scontrol. |
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| 23 | 23 | | 12 3.Thegeneralassemblyherebyfindsanddeclaresthefollowing: |
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| 24 | 24 | | 13 (1)Itisanessentialfunctionofstategovernmenttoprotectthepublichealth, |
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| 25 | 25 | | 14welfare,peace,safety,andtheeconomicviabilityandwell-beingofMissourians; |
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| 26 | 26 | | 15 (2)OnemethodofprotectingMissouriansistopreserveandpromotethe |
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| 27 | 27 | | 16economicviability,well-being,anddevelopmentofbusinessesinthisstate; |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (3)Statesofemergencymayrequirethestateanditspoliticalsubdivisionsto |
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| 30 | 30 | | 18takenecessaryemergencyactionsfortheprotectionofMissouriansthatmayadversely |
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| 31 | 31 | | 19affecttheeconomicviabilityandwell-beingofMissouriansandbusinessesinthestate; |
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| 32 | 32 | | 20 (4)Suchgovernmentalactionsshouldnotbeenteredintowithoutcareful |
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| 33 | 33 | | 21considerationofandappropriateconcernforthelastingeffectsthatmaycause |
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| 34 | 34 | | 22economiclosstoMissouriansandbusinessesinthestate; |
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| 35 | 35 | | 23 (5)ItisthepublicpolicyofthestateofMissourithatapoliticalsubdivisionshall |
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| 36 | 36 | | 24giveappropriateconsiderationtotheeffectsofitsactionsontheeconomicwell-beingof |
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| 37 | 37 | | 25Missouriansandbusinessesinthestate;and |
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| 38 | 38 | | 26 (6)Toensurethatapoliticalsubdivisiongivesappropriateconsiderationtosuch |
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| 39 | 39 | | 27actions,apoliticalsubdivisionshallparticipateineconomiclossescausedbythepolitical |
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| 40 | 40 | | 28subdivision'sactionsaffectingMissouriansandbusinessesinthestateasprovidedin |
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| 41 | 41 | | 29thissection. |
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| 42 | 42 | | 30 4.(1)Notwithstandinganyotherprovisionoflawtothecontrary,beginning |
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| 43 | 43 | | 31January1,2023,ifanypoliticalsubdivisionwithjurisdictionoverabusiness |
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| 44 | 44 | | 32implementsanyshutdownorderorordersafterthegovernordeclaresastateof |
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| 45 | 45 | | 33emergencyasprovidedinthischapterandthebusinessclosessolelyduetosuch |
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| 46 | 46 | | 34shutdownorderorordersforatleasttwenty-oneconsecutivedaysoratleastforty-five |
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| 47 | 47 | | 35cumulativedays,thefollowingshallapply: |
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| 48 | 48 | | 36 (a)Anyfeeforabusinesslicenseimposedbythepoliticalsubdivisionwith |
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| 49 | 49 | | 37jurisdictionoverthebusinessshallbewaivedforthebusinessduringtheperiodofthe |
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| 50 | 50 | | 38shutdownorderorordersorsixmonths,whicheverislonger.Feesforabusinesslicense |
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| 51 | 51 | | 39maybeprorated;and |
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| 52 | 52 | | 40 (b)Thepoliticalsubdivisionwithjurisdictionoverthebusinessshallreducethe |
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| 53 | 53 | | 41realandpersonalpropertytaxliabilityofsuchbusinessbasedonthenumberofdaysthe |
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| 54 | 54 | | 42businesswasshutdowninagivenyearasfollows: |
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| 55 | 55 | | 43 a.IftheshutdownorderorordersendbeforeJunefirst,theappropriateofficials |
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| 56 | 56 | | 44responsibleforassessingandlevyingrealandpersonalpropertytaxesandproviding |
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| 57 | 57 | | 45statementsoftaxesdueinthepoliticalsubdivisionwithjurisdictionoverthebusiness |
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| 58 | 58 | | 46shallcalculatethetaxliabilityofsuchbusinessasrequiredbylaw.Aftersuchtax |
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| 59 | 59 | | 47liabilityiscalculated,suchofficialsshallreducesuchtaxliabilityasrequiredinthis |
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| 60 | 60 | | 48section.Suchreductionshallbereflectedonthestatementoftaxesdueprovidedtothe |
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| 61 | 61 | | 49taxpayerwhoisliableforthepropertytaxesofthebusiness.Suchappropriateofficials |
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| 62 | 62 | | 50shallfollowallproceduresforcalculatingsuchtaxesandprovidingsuchstatements |
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| 63 | 63 | | 51providedbylawaspracticable.Ataxpayerreceivingareducedstatementoftaxesdue |
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| 64 | 64 | | 52shallmakefullpaymentofsuchreducedtaxesbeforethedelinquencydateasprovided |
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| 65 | 65 | | 53bylaw;and |
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| 66 | 66 | | HB2753 2 54 b.IftheshutdownorderorordersremainineffectonorafterJunefirst,the |
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| 67 | 67 | | 55taxpayerwhoisliableforthepropertytaxesofthebusinessshallmakefullpaymentof |
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| 68 | 68 | | 56taxesduebeforethedelinquencydateasprovidedbylaw.Theappropriateofficials |
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| 69 | 69 | | 57responsibleforassessingandlevyingrealandpersonalpropertytaxesandproviding |
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| 70 | 70 | | 58statementsoftaxesdueinthepoliticalsubdivisionwithjurisdictionoverthebusiness |
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| 71 | 71 | | 59shall: |
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| 72 | 72 | | 60 (i)Notifysuchtaxpayer,atthesametimethetaxpayer'sstatementoftaxesdueis |
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| 73 | 73 | | 61providedtothetaxpayerasrequiredbylaw,thatthetaxpayermayapplyforarefundof |
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| 74 | 74 | | 62aportionofthepropertytaxliabilityofsuchbusinessasprovidedinthissection; |
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| 75 | 75 | | 63 (ii)Provideamethodofapplyingforarefundofsuchportionofsuchtax |
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| 76 | 76 | | 64liability,bywhichthetaxpayershallprovideanyinformationrequiredbythe |
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| 77 | 77 | | 65appropriateofficialstoassistinthecalculationofsuchportion.Arefundapplication |
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| 78 | 78 | | 66madeasprovidedinthissubparagraphshallbesubmittedtotheappropriateofficialno |
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| 79 | 79 | | 67laterthantheJanuaryfifteenthimmediatelyfollowingtherefundnotification; |
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| 80 | 80 | | 68 (iii)Calculatetheamountofsuchallowableportiontoberefundedandnotify |
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| 81 | 81 | | 69thetaxpayerofsuchamount.Allsuchcalculationsforallrefundapplicationsshallbe |
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| 82 | 82 | | 70completednolaterthantheFebruaryfifteenthfollowingtherefundnotification;and |
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| 83 | 83 | | 71 (iv)Makepaymentsofallrefundstoalltaxpayerseligiblefortherefund.All |
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| 84 | 84 | | 72suchpaymentsofrefundsshallbecompletednolaterthantheMarchfifteenth |
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| 85 | 85 | | 73immediatelyfollowingtherefundnotification. |
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| 86 | 86 | | 74 (2)Notwithstandinganyotherprovisionofthissectiontothecontrary,a |
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| 87 | 87 | | 75taxpayerwhosetaxliabilityisreducedasprovidedinthissubsectionandwholeasesor |
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| 88 | 88 | | 76rentsalloraportionofthetaxpayer'saffectedrealpropertytooneormorerentersor |
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| 89 | 89 | | 77lessorsshalldistributesuchamountbywhichthetaxliabilityisreducedonaprorata |
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| 90 | 90 | | 78basistosuchrentersorlessorswhoarecurrentonallleaseorrentalpaymentsowedto |
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| 91 | 91 | | 79thetaxpayerwhosetaxliabilityisreduced. |
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| 92 | 92 | | 80 5.Thissectionshallnotbeconstruedtoapplytofeesrequiredforalicenseor |
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| 93 | 93 | | 81certificationofanindividualtopracticeaprofession. |
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| 94 | 94 | | 82 6.Thissectionshallnotbeconstruedasanexemptionofpropertyfromtaxation |
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| 95 | 95 | | 83requiringthestatetoproviderestitutionorareplacementofrevenueslosttoapolitical |
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| 96 | 96 | | 84subdivision.Anyactiontakenbyapoliticalsubdivisionthatresultsinarecalculationor |
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| 97 | 97 | | 85refundoftaxesorrevenueslostbythepoliticalsubdivision,orboth,shallbeconstrued |
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| 98 | 98 | | 86asanexerciseofthepoliticalsubdivision'sauthoritytolevyandcollectlocaltax |
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| 99 | 99 | | 87revenuesasprovidedbystatelaw. |
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| 100 | 100 | | âś” |
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| 101 | 101 | | HB2753 3 |
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