HCSHB589--EARNINGSTAX(Murphy)
COMMITTEEOFORIGIN:SpecialCommitteeonTaxReform
ThisbillspecifiesthattheCityofSt.Louisshallnotcontinue
toimposeanearningstaxwithoutsubmittingaquarterlyreport
detailingreceiptsfromtheearningstax,asdescribedinthebill.
Suchreportshallbepostedonthewebsiteofthecityandthe
CollectorofRevenue,andshallalsobesubmittedtotheState
Auditor,theSecretaryoftheSenate,theChairoftheSenate
Appropriations Committee,theClerkoftheHouseof
Representatives, andtheChairoftheHouseofRepresentatives
BudgetCommittee.
ForalltaxreturnsfiledonorafterJanuary1,2024,thisbill
alsospecifiesthattheterm"workdoneorservicesperformedor
renderedinthecity"shallnotincludeanyworkorservices
performedorrenderedthroughtelecommutingorotherwiseperformed
orrenderedremotelyunlessthelocationwheresuchremoteworkor
servicesareperformedislocatedinthecity.Thebillcreatesa
causeofactionforataxpayerwhoisdeniedarefundfortaxes
paidforworkorservicesnotperformedorrenderedinthecity.
NolaterthanSeptember30,2023,thecityshallestablisha
processfortaxpayerstorequestarefundforanyearningstax
leviedonworkorservicesperformedorrenderedthrough
telecommutingorotherwiseperformedorrenderedremotely,unless
thelocationwheresuchremoteworkorserviceswereperformedis
locatedinthecity,whichshallincludeasamplereimbursement
formthatisaccessibletotaxpayersonthecity'swebsite.