Missouri 2023 Regular Session

Missouri House Bill HB589 Compare Versions

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Old	New	Differences
1	1	FIRSTREGULARSESSION
2	2	[PERFECTED]
3	3	HOUSECOMMITTEESUBSTITUTEFOR
4	4	HOUSEBILLNO.589
5	5	102NDGENERALASSEMBLY
6	6	1590H.03P DANARADEMANMILLER,ChiefClerk
7	7	ANACT
8	8	Toamendchapter92,RSMo,byaddingtheretoonenewsectionrelatingtoearningstax.
9	9	BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
10	10	SectionA.Chapter92,RSMo,isamendedbyaddingtheretoonenewsection,tobe
11	11	2knownassection92.114,toreadasfollows:
12	12	92.114.1.Notwithstandinganyprovisionoflawtothecontrary,acitynotwithin
13	13	2acountyshallnotcontinuetoimposeorlevyanearningstaxpursuanttosections92.105
14	14	3to92.200withoutcomplyingwiththeprovisionsofthissection.
15	15	4 2.BeginningonSeptember30,2023,thecityshallprepareaquarterlyreport
16	16	5statingthefollowing:
17	17	6 (1)Thetotalreceiptsfromtheearningstaxforthequarterandforthecalendar
18	18	7year-to-date;
19	19	8 (2)Thereceiptsfromtheearningstax,sortedbyzipcodeoftheresidenceofthe
20	20	9individualpayingthetax,forthequarterandtheyear-to-date;
21	21	10 (3)Allrefundspaid,sortedbyzipcodeoftheresidenceoftheindividualpaying
22	22	11thetaxforthequarterandtheyear-to-date;and
23	23	12 (4)Allearningstaxpaymentsremittedforworkperformedorrenderedthrough
24	24	13telecommutingorotherwiseperformedorrenderedremotelyunlessthelocationwhere
25	25	14suchremoteworkorservicesareperformedislocatedinthecity.
26	26	15 3.Thereportsrequiredbythissectionshallbeopenrecordspursuanttochapter
27	27	16610.Thecityshallposteachreportrequiredbythissectiononthemainpagesofthe
28	28	17websiteofthecityanditscollectorofrevenue,andthereportspostedshallbeclearly
29	29	18identifiedinamannerdesignedtomakethemeasilyaccessibletothepublic.Thecity
30	30	EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
31	31	intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19shallsubmiteachreportrequiredbythissectiontothestateauditor,tothesecretaryof
32	32	20theMissourisenate,tothechairofthesenateappropriationscommittee,totheclerkof
33	33	21thehouseofrepresentatives,andtothechairofthehouseofrepresentativesbudget
34	34	22committee.
35	35	23 4.ForalltaxreturnsfiledonorafterJanuary1,2024,theterm"workdoneor
36	36	24servicesperformedorrenderedinthecity",asusedinsections92.105to92.200,shall
37	37	25notincludeanyworkorservicesperformedorrenderedthroughtelecommutingor
38	38	26otherwiseperformedorrenderedremotelyunlessthelocationwheresuchremotework
39	39	27orservicesareperformedislocatedinthecity.Anytaxpayerdeniedarefundfortaxes
40	40	28paidforsuchworkorservicesnotperformedorrenderedinthecitymaybringacause
41	41	29ofactioninacourtofcompetentjurisdictiontorecovertheamountoftherefundowed,
42	42	30andsuchtaxpayershallrecoverreasonableattorney'sfeesresultingfromsuchcauseof
43	43	31action.Thecauseofactionpermittedbythissectionmaybebroughtasaclassaction,as
44	44	32providedforbyrule52.08oftheMissourisupremecourtrules,notwithstandingany
45	45	33priordecisionofaMissouriappellatecourt.Payingtheearningstaxunderprotestshall
46	46	34notbeaprerequisitetomaintainingthecauseofactionpermittedbythissubsection.
47	47	35 5.BynolaterthanSeptember30,2023,anycitynotwithinacountythatlevies
48	48	36anearningstaxpursuanttosections92.105to92.200shallestablishaprocessfor
49	49	37taxpayerstorequestarefundforanyearningstaxleviedonworkorservicesperformed
50	50	38orrenderedthroughtelecommutingorotherwiseperformedorrenderedremotely,
51	51	39unlessthelocationwheresuchremoteworkorserviceswereperformedislocatedinthe
52	52	40city,whichshallincludeasamplereimbursementformthatisaccessibletotaxpayerson
53	53	41thecity'swebsite.
54	54	✔
55	55	HCSHB589 2