SECONDREGULARSESSION
[PERFECTED]
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNOS.2874&2796
102NDGENERALASSEMBLY
5815H.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)Governmentalactionsshouldnotbeenteredintowithoutcareful
12considerationofandappropriateconcernforthelastingeffectsthatmaycause
13economiclosstoMissouriansandbusinessesinthestate;
14 (4)ItisthepublicpolicyofthestateofMissourithatapoliticalsubdivisionshall
15giveappropriateconsiderationtotheeffectsofitsactionsontheeconomicwell-beingof
16Missouriansandbusinessesinthestate;and
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (5)Toensurethatapoliticalsubdivisiongivesappropriateconsiderationtosuch
18actions,apoliticalsubdivisionshallparticipateineconomiclossescausedbythepolitical
19subdivision'sactionsaffectingMissouriansandbusinessesinthestateasprovidedin
20thissection.
21 4.(1)Notwithstandinganyotherprovisionoflawtothecontrary,beginning
22January1,2025,ifanypoliticalsubdivisionwithjurisdictionoverabusiness
23implementsanyshutdownorderorordersandthebusinessclosessolelyduetosuch
24shutdownorderorordersforatleastfourteenconsecutivedaysoratleastthirty
25cumulativedays,thefollowingshallapply:
26 (a)Anyfeeforabusinesslicenseimposedbythepoliticalsubdivisionwith
27jurisdictionoverthebusinessshallbewaivedforthebusinessduringtheperiodofthe
28shutdownorderorordersorsixmonths,whicheverislonger.Feesforabusinesslicense
29maybeprorated;and
30 (b)Thepoliticalsubdivisionwithjurisdictionoverthebusinessshallreducethe
31realandpersonalpropertytaxliabilityofsuchbusinessbasedonthenumberofdaysthe
32businesswasshutdowninagivenyearasfollows:
33 a.IftheshutdownorderorordersendbeforeJunefirst,theappropriateofficials
34responsibleforassessingandlevyingrealandpersonalpropertytaxesandproviding
35statementsoftaxesdueinthepoliticalsubdivisionwithjurisdictionoverthebusiness
36shallcalculatethetaxliabilityofsuchbusinessasrequiredbylaw.Aftersuchtax
37liabilityiscalculated,suchofficialsshallreducesuchtaxliabilityasrequiredinthis
38section.Suchreductionshallbereflectedonthestatementoftaxesdueprovidedtothe
39taxpayerwhoisliableforthepropertytaxesofthebusiness.Suchappropriateofficials
40shallfollowallproceduresforcalculatingsuchtaxesandprovidingsuchstatements
41providedbylawaspracticable.Ataxpayerreceivingareducedstatementoftaxesdue
42shallmakefullpaymentofsuchreducedtaxesbeforethedelinquencydateasprovided
43bylaw;and
44 b.IftheshutdownorderorordersremainineffectonorafterJunefirst,the
45taxpayerwhoisliableforthepropertytaxesofthebusinessshallmakefullpaymentof
46taxesduebeforethedelinquencydateasprovidedbylaw.Theappropriateofficials
47responsibleforassessingandlevyingrealandpersonalpropertytaxesandproviding
48statementsoftaxesdueinthepoliticalsubdivisionwithjurisdictionoverthebusiness
49shall:
50 (i)Notifysuchtaxpayer,atthesametimethetaxpayer'sstatementoftaxesdueis
51providedtothetaxpayerasrequiredbylaw,thatthetaxpayermayapplyforarefundof
52aportionofthepropertytaxliabilityofsuchbusinessasprovidedinthissection;
HCSHBs2874&2796 2 53 (ii)Provideamethodofapplyingforarefundofsuchportionofsuchtax
54liability,bywhichthetaxpayershallprovideanyinformationrequiredbythe
55appropriateofficialstoassistinthecalculationofsuchportion.Arefundapplication
56madeasprovidedinthissubparagraphshallbesubmittedtotheappropriateofficialno
57laterthantheJanuaryfifteenthimmediatelyfollowingtherefundnotification;
58 (iii)Calculatetheamountofsuchallowableportiontoberefundedandnotify
59thetaxpayerofsuchamount.Allsuchcalculationsforallrefundapplicationsshallbe
60completednolaterthantheFebruaryfifteenthfollowingtherefundnotification;and
61 (iv)Makepaymentsofallrefundstoalltaxpayerseligiblefortherefund.All
62suchpaymentsofrefundsshallbecompletednolaterthantheMarchfifteenth
63immediatelyfollowingtherefundnotification.
64 (2)Notwithstandinganyotherprovisionofthissectiontothecontrary,a
65taxpayerwhosetaxliabilityisreducedasprovidedinthissubsectionandwholeasesor
66rentsalloraportionofthetaxpayer'saffectedrealpropertytooneormorerentersor
67lessorsshalldistributesuchamountbywhichthetaxliabilityisreducedonaprorata
68basistosuchrentersorlessorswhoarecurrentonallleaseorrentalpaymentsowedto
69thetaxpayerwhosetaxliabilityisreduced.
70 5.Thissectionshallnotbeconstruedtoapplytofeesrequiredforalicenseor
71certificationofanindividualtopracticeaprofession.
72 6.Thissectionshallnotbeconstruedasanexemptionofpropertyfromtaxation
73requiringthestatetoproviderestitutionorareplacementofrevenueslosttoapolitical
74subdivision.Anyactiontakenbyapoliticalsubdivisionthatresultsinarecalculationor
75refundoftaxesorrevenueslostbythepoliticalsubdivision,orboth,shallbeconstrued
76asanexerciseofthepoliticalsubdivision'sauthoritytolevyandcollectlocaltax
77revenuesasprovidedbystatelaw.
âś”
HCSHBs2874&2796 3