FIRST REGULAR SESSION
SENATE BILL NO. 644
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR KOENIG.
2559S.02I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 92, RSMo, by adding thereto one new section relating to earnings tax.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 92, RSMo, is amended by adding thereto 1
one new section, to b e known as section 92.114, to read as 2
follows:3
92.114. 1. Notwithstanding any provision of law to 1
the contrary, a city not within a county shall not continue 2
to impose or levy an earnings tax pursuant to sections 3
92.105 to 92.200 without complyi ng with the provisions of 4
this section. 5
2. Beginning on September 30, 2023, the city shall 6
prepare a quarterly report stating the following: 7
(1) The total receipts from the earnings tax for the 8
quarter and for the calendar year -to-date; 9
(2) The receipts from the earnings tax, sorted by zip 10
code of the residence of the individual paying the tax, for 11
the quarter and the year -to-date; 12
(3) All refunds paid, sorted by zip code of the 13
residence of the individual paying the tax for th e quarter 14
and the year-to-date; and 15
(4) All earnings tax payments remitted for work 16
performed or rendered through telecommuting or otherwise 17
performed or rendered remotely unless the location where 18 SB 644 2
such remote work or services are performed is lo cated in the 19
city. 20
3. The reports required by this section shall be open 21
records pursuant to chapter 610. The city shall post each 22
report required by this section on the main pages of the 23
website of the city and its collector of revenue, and the 24
reports posted shall be clearly identified in a manner 25
designed to make them easily accessible to the public. The 26
city shall submit each report required by this section to 27
the state auditor, to the secretary of the Missouri senate, 28
to the chair of the senate appropriations committee, to the 29
clerk of the house of representatives, and to the chair of 30
the house of representatives budget committee. 31
4. For all tax returns filed on or after January 1, 32
2024, the term "work done or services performe d or rendered 33
in the city", as used in sections 92.105 to 92.200, shall 34
not include any work or services performed or rendered 35
through telecommuting or otherwise performed or rendered 36
remotely unless the location where such remote work or 37
services are performed is located in the city. Any taxpayer 38
denied a refund for taxes paid for such work or services not 39
performed or rendered in the city may bring a cause of 40
action in a court of competent jurisdiction to recover the 41
amount of the refund owed, a nd such taxpayer shall recover 42
reasonable attorney's fees resulting from such cause of 43
action. The cause of action permitted by this section may 44
be brought as a class action, as provided for by rule 52.08 45
of the Missouri supreme court rules, notwithst anding any 46
prior decision of a Missouri appellate court. Paying the 47
earnings tax under protest shall not be a prerequisite to 48
maintaining the cause of action permitted by this subsection. 49 SB 644 3
5. By no later than September 30, 2023, any city not 50
within a county that levies an earnings tax pursuant to 51
sections 92.105 to 92.200 shall establish a process for 52
taxpayers to request a refund for any earnings tax levied on 53
work or services performed or rendered through telecommuting 54
or otherwise performed or rendered remotely, unless the 55
location where such remote work or services were performed 56
is located in the city, which shall include a sample 57
reimbursement form that is accessible to taxpayers on the 58
city's website. 59