FIRSTREGULARSESSION
[PERFECTED]
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.1263
102NDGENERALASSEMBLY
2087H.02P DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter44,RSMo,byaddingtheretoonenewsectionrelatingtoprotecting
Missouri'seconomyduringashutdownorder.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter44,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection44.251,toreadasfollows:
44.251.1.Thissectionshallbeknownandmaybecitedasthe"Protecting
2Missouri'sSmallBusinessesAct".
3 2.Asusedinthissection,"shutdownorder"meansanyorderbythestateorany
4agencyorpoliticalsubdivisionthereoftocloseabusinessorganizationthatiscausedby
5anyreasonoutsidethebusinessorganization'scontrol.
6 3.Thegeneralassemblyherebyfindsanddeclaresthefollowing:
7 (1)Itisanessentialfunctionofstategovernmenttoprotectthepublichealth,
8welfare,peace,safety,andtheeconomicviabilityandwell-beingofMissourians;
9 (2)OnemethodofprotectingMissouriansistopreserveandpromotethe
10economicviability,well-being,anddevelopmentofbusinessesinthisstate;
11 (3)Thestateanditspoliticalsubdivisionsmayberequiredtotakenecessary
12emergencyactionsfortheprotectionofMissouriansthatmayadverselyaffectthe
13economicviabilityandwell-beingofMissouriansandbusinessesinthestate;
14 (4)Suchgovernmentalactionsshouldnotbeenteredintowithoutcareful
15considerationofandappropriateconcernforthelastingeffectsthatmaycause
16economiclosstoMissouriansandbusinessesinthestate;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (5)ItisthepublicpolicyofthestateofMissourithatapoliticalsubdivisionshall
18giveappropriateconsiderationtotheeffectsofitsactionsontheeconomicwell-beingof
19Missouriansandbusinessesinthestate;and
20 (6)Toensurethatapoliticalsubdivisiongivesappropriateconsiderationtosuch
21actions,apoliticalsubdivisionshallparticipateineconomiclossescausedbythepolitical
22subdivision'sactionsaffectingMissouriansandbusinessesinthestateasprovidedin
23thissection.
24 4.(1)Notwithstandinganyotherprovisionoflawtothecontrary,beginning
25January1,2024,ifanypoliticalsubdivisionwithjurisdictionoverabusiness
26implementsanyshutdownorderorordersandthebusinessclosessolelyduetosuch
27shutdownorderorordersforatleasttwenty-oneconsecutivedaysoratleastforty-five
28cumulativedays,thefollowingshallapply:
29 (a)Anyfeeforabusinesslicenseimposedbythepoliticalsubdivisionwith
30jurisdictionoverthebusinessshallbewaivedforthebusinessduringtheperiodofthe
31shutdownorderorordersorsixmonths,whicheverislonger.Feesforabusinesslicense
32maybeprorated;and
33 (b)Thepoliticalsubdivisionwithjurisdictionoverthebusinessshallreducethe
34realandpersonalpropertytaxliabilityofsuchbusinessbasedonthenumberofdaysthe
35businesswasshutdowninagivenyearasfollows:
36 a.IftheshutdownorderorordersendbeforeJunefirst,theappropriateofficials
37responsibleforassessingandlevyingrealandpersonalpropertytaxesandproviding
38statementsoftaxesdueinthepoliticalsubdivisionwithjurisdictionoverthebusiness
39shallcalculatethetaxliabilityofsuchbusinessasrequiredbylaw.Aftersuchtax
40liabilityiscalculated,suchofficialsshallreducesuchtaxliabilityasrequiredinthis
41section.Suchreductionshallbereflectedonthestatementoftaxesdueprovidedtothe
42taxpayerwhoisliableforthepropertytaxesofthebusiness.Suchappropriateofficials
43shallfollowallproceduresforcalculatingsuchtaxesandprovidingsuchstatements
44providedbylawaspracticable.Ataxpayerreceivingareducedstatementoftaxesdue
45shallmakefullpaymentofsuchreducedtaxesbeforethedelinquencydateasprovided
46bylaw;and
47 b.IftheshutdownorderorordersremainineffectonorafterJunefirst,the
48taxpayerwhoisliableforthepropertytaxesofthebusinessshallmakefullpaymentof
49taxesduebeforethedelinquencydateasprovidedbylaw.Theappropriateofficials
50responsibleforassessingandlevyingrealandpersonalpropertytaxesandproviding
51statementsoftaxesdueinthepoliticalsubdivisionwithjurisdictionoverthebusiness
52shall:
HCSHB1263 2 53 (i)Notifysuchtaxpayer,atthesametimethetaxpayer'sstatementoftaxesdueis
54providedtothetaxpayerasrequiredbylaw,thatthetaxpayermayapplyforarefundof
55aportionofthepropertytaxliabilityofsuchbusinessasprovidedinthissection;
56 (ii)Provideamethodofapplyingforarefundofsuchportionofsuchtax
57liability,bywhichthetaxpayershallprovideanyinformationrequiredbythe
58appropriateofficialstoassistinthecalculationofsuchportion.Arefundapplication
59madeasprovidedinthissubparagraphshallbesubmittedtotheappropriateofficialno
60laterthantheJanuaryfifteenthimmediatelyfollowingtherefundnotification;
61 (iii)Calculatetheamountofsuchallowableportiontoberefundedandnotify
62thetaxpayerofsuchamount.Allsuchcalculationsforallrefundapplicationsshallbe
63completednolaterthantheFebruaryfifteenthfollowingtherefundnotification;and
64 (iv)Makepaymentsofallrefundstoalltaxpayerseligiblefortherefund.All
65suchpaymentsofrefundsshallbecompletednolaterthantheMarchfifteenth
66immediatelyfollowingtherefundnotification.
67 (2)Notwithstandinganyotherprovisionofthissectiontothecontrary,a
68taxpayerwhosetaxliabilityisreducedasprovidedinthissubsectionandwholeasesor
69rentsalloraportionofthetaxpayer'saffectedrealpropertytooneormorerentersor
70lessorsshalldistributesuchamountbywhichthetaxliabilityisreducedonaprorata
71basistosuchrentersorlessorswhoarecurrentonallleaseorrentalpaymentsowedto
72thetaxpayerwhosetaxliabilityisreduced.
73 5.Thissectionshallnotbeconstruedtoapplytofeesrequiredforalicenseor
74certificationofanindividualtopracticeaprofession.
75 6.Thissectionshallnotbeconstruedasanexemptionofpropertyfromtaxation
76requiringthestatetoproviderestitutionorareplacementofrevenueslosttoapolitical
77subdivision.Anyactiontakenbyapoliticalsubdivisionthatresultsinarecalculationor
78refundoftaxesorrevenueslostbythepoliticalsubdivision,orboth,shallbeconstrued
79asanexerciseofthepoliticalsubdivision'sauthoritytolevyandcollectlocaltax
80revenuesasprovidedbystatelaw.
âś”
HCSHB1263 3