FIRSTREGULARSESSION
[PERFECTED]
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.589
102NDGENERALASSEMBLY
1590H.03P DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter92,RSMo,byaddingtheretoonenewsectionrelatingtoearningstax.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter92,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection92.114,toreadasfollows:
92.114.1.Notwithstandinganyprovisionoflawtothecontrary,acitynotwithin
2acountyshallnotcontinuetoimposeorlevyanearningstaxpursuanttosections92.105
3to92.200withoutcomplyingwiththeprovisionsofthissection.
4 2.BeginningonSeptember30,2023,thecityshallprepareaquarterlyreport
5statingthefollowing:
6 (1)Thetotalreceiptsfromtheearningstaxforthequarterandforthecalendar
7year-to-date;
8 (2)Thereceiptsfromtheearningstax,sortedbyzipcodeoftheresidenceofthe
9individualpayingthetax,forthequarterandtheyear-to-date;
10 (3)Allrefundspaid,sortedbyzipcodeoftheresidenceoftheindividualpaying
11thetaxforthequarterandtheyear-to-date;and
12 (4)Allearningstaxpaymentsremittedforworkperformedorrenderedthrough
13telecommutingorotherwiseperformedorrenderedremotelyunlessthelocationwhere
14suchremoteworkorservicesareperformedislocatedinthecity.
15 3.Thereportsrequiredbythissectionshallbeopenrecordspursuanttochapter
16610.Thecityshallposteachreportrequiredbythissectiononthemainpagesofthe
17websiteofthecityanditscollectorofrevenue,andthereportspostedshallbeclearly
18identifiedinamannerdesignedtomakethemeasilyaccessibletothepublic.Thecity
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19shallsubmiteachreportrequiredbythissectiontothestateauditor,tothesecretaryof
20theMissourisenate,tothechairofthesenateappropriationscommittee,totheclerkof
21thehouseofrepresentatives,andtothechairofthehouseofrepresentativesbudget
22committee.
23 4.ForalltaxreturnsfiledonorafterJanuary1,2024,theterm"workdoneor
24servicesperformedorrenderedinthecity",asusedinsections92.105to92.200,shall
25notincludeanyworkorservicesperformedorrenderedthroughtelecommutingor
26otherwiseperformedorrenderedremotelyunlessthelocationwheresuchremotework
27orservicesareperformedislocatedinthecity.Anytaxpayerdeniedarefundfortaxes
28paidforsuchworkorservicesnotperformedorrenderedinthecitymaybringacause
29ofactioninacourtofcompetentjurisdictiontorecovertheamountoftherefundowed,
30andsuchtaxpayershallrecoverreasonableattorney'sfeesresultingfromsuchcauseof
31action.Thecauseofactionpermittedbythissectionmaybebroughtasaclassaction,as
32providedforbyrule52.08oftheMissourisupremecourtrules,notwithstandingany
33priordecisionofaMissouriappellatecourt.Payingtheearningstaxunderprotestshall
34notbeaprerequisitetomaintainingthecauseofactionpermittedbythissubsection.
35 5.BynolaterthanSeptember30,2023,anycitynotwithinacountythatlevies
36anearningstaxpursuanttosections92.105to92.200shallestablishaprocessfor
37taxpayerstorequestarefundforanyearningstaxleviedonworkorservicesperformed
38orrenderedthroughtelecommutingorotherwiseperformedorrenderedremotely,
39unlessthelocationwheresuchremoteworkorserviceswereperformedislocatedinthe
40city,whichshallincludeasamplereimbursementformthatisaccessibletotaxpayerson
41thecity'swebsite.
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HCSHB589 2