Missouri 2025 Regular Session

Missouri House Bill HB514 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	FIRSTREGULARSESSION
2	2	HOUSEBILLNO.514
3	3	103RDGENERALASSEMBLY
4	4	INTRODUCEDBYREPRESENTATIVECHRISTENSEN.
5	5	1581H.01I DANARADEMANMILLER,ChiefClerk
6	6	ANACT
7	7	Torepealsection105.145asenactedbyhousebillno.1606,onehundredfirstgeneral
8	8	assembly,secondregularsession,andsection105.145asenactedbysenatebillno.
9	9	112,ninety-ninthgeneralassembly,firstregularsession,andtoenactinlieuthereof
10	10	onenewsectionrelatingtopoliticalsubdivisionannualfinancialstatements.
11	11	BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
12	12	SectionA.Section105.145asenactedbyhousebillno.1606,onehundredfirst
13	13	2generalassembly,secondregularsession,andsection105.145asenactedbysenatebillno.
14	14	3112,ninety-ninthgeneralassembly,firstregularsession,arerepealedandonenewsection
15	15	4enactedinlieuthereof,tobeknownassection105.145,toreadasfollows:
16	16	105.145.1.Thefollowingdefinitionsshallbeappliedtothetermsusedinthis
17	17	2section:
18	18	3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowersofapolitical
19	19	4subdivisionasabodycorporate,orotherwise,arevested;
20	20	5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,exceptcountiesandschool
21	21	6districts,whichnowis,orhereaftershallbe,authorizedtolevytaxesorempoweredtocause
22	22	7taxestobelevied.
23	23	8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshallcausetobe
24	24	9preparedanannualreportofthefinancialtransactionsofthepoliticalsubdivisioninsuch
25	25	10summaryformasthestateauditorshallprescribebyrule,exceptthattheannualreportof
26	26	11politicalsubdivisionswhosecashreceiptsforthereportingperiodaretenthousanddollarsor
27	27	12lessshallonlyberequiredtocontainthecashbalanceatthebeginningofthereportingperiod,
28	28	EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
29	29	intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 13asummaryofcashreceipts,asummaryofcashdisbursementsandthecashbalanceattheend
30	30	14ofthereportingperiod.
31	31	15 3.Withinsuchtimefollowingtheendofthefiscalyearasthestateauditorshall
32	32	16prescribebyrule,thegoverningbodyofeachpoliticalsubdivisionshallcauseacopyofthe
33	33	17annualfinancialreporttoberemittedtothestateauditor.
34	34	18 4.Thestateauditorshallimmediatelyonreceiptofeachfinancialreportacknowledge
35	35	19thereceiptofthereport.
36	36	20 5.Inanyfiscalyearnomemberofthegoverningbodyofanypoliticalsubdivisionof
37	37	21thestateshallreceiveanycompensationorpaymentofexpensesaftertheendofthetime
38	38	22withinwhichthefinancialstatementofthepoliticalsubdivisionisrequiredtobefiledwith
39	39	23thestateauditoranduntilsuchtimeasthenoticefromthestateauditorofthefilingofthe
40	40	24annualfinancialreportforthefiscalyearhasbeenreceived.
41	41	25 6.Thestateauditorshallpreparesampleformsforfinancialreportsandshallmailthe
42	42	26sametothepoliticalsubdivisionsofthestate.Failureoftheauditortosupplysuchforms
43	43	27shallnotinanywayexcuseanypersonfromtheperformanceofanydutyimposedbythis
44	44	28section.
45	45	29 7.Allreportsorfinancialstatementshereinabovementionedshallbeconsideredtobe
46	46	30publicrecords.
47	47	31 8.Theprovisionsofthissectionapplytotheboardofdirectorsofevery
48	48	32transportationdevelopmentdistrictorganizedundersections238.200to238.275.
49	49	33 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyoftheannualfinancial
50	50	34statementtothestateauditorshallbesubjecttoafineoffivehundreddollarsperday.
51	51	35 10.(1)Thestateauditorshallreportany[violationofsubsection9ofthissection]
52	52	36failuretotimelysubmitacopyoftheannualfinancialstatementtothedepartmentof
53	53	37revenue.
54	54	38 (2)Uponnotificationfromthestateauditor'sofficethatapoliticalsubdivisionfailed
55	55	39totimelysubmitacopyoftheannualfinancialstatement,thedepartmentofrevenueshall
56	56	40notifysuchpoliticalsubdivisionbycertifiedmailthatthestatementhasnotbeenreceived.
57	57	41Suchnoticeshallclearlysetforththefollowing:
58	58	42 [(1)](a)Thenameofthepoliticalsubdivision;
59	59	43 [(2)](b)Thatthepoliticalsubdivisionshallbesubjecttoafineoffivehundred
60	60	44dollarsperdayifthepoliticalsubdivisiondoesnotsubmitacopyoftheannualfinancial
61	61	45statementtothestateauditor'sofficewithinthirtydaysfromthepostmarkeddatestampedon
62	62	46thecertifiedmailenvelope;
63	63	47 [(3)](c)Thatthefinewillbeenforcedandcollectedasprovidedundersubsection11
64	64	48ofthissection;and
65	65	HB514 2 49 [(4)](d)Thatthefinewillbeginaccruingonthethirty-firstdayfromthepostmarked
66	66	50datestampedonthecertifiedmailenvelopeandwillcontinuetoaccrueuntilthestate
67	67	51auditor'sofficereceivesacopyofthefinancialstatement.
68	68	52 (3)Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuchthirty-
69	69	53dayperiod,nofineshallaccrueorbeimposed.Thestateauditorshallreportreceiptofthe
70	70	54financialstatementtothedepartmentofrevenuewithintenbusinessdays.Failureofthe
71	71	55politicalsubdivisiontosubmittherequiredannualfinancialstatementwithinsuchthirty-day
72	72	56periodshallcausethefinetobecollectedasprovidedundersubsection11ofthissection.
73	73	57 11.Thedepartmentofrevenuemaycollectthefineauthorizedundertheprovisionsof
74	74	58subsection9ofthissectionbyoffsettinganysalesorusetaxdistributionsduetothepolitical
75	75	59subdivision.Thedirectorofrevenueshallretaintwopercentforthecostofsuchcollection.
76	76	60Theremainingrevenuescollectedfromsuchviolationsshallbedistributedannuallytothe
77	77	61schoolsofthecountyinthesamemannerthatproceedsforallpenalties,forfeitures,andfines
78	78	62collectedforanybreachofthepenallawsofthestatearedistributed.
79	79	63 12.(1)Anypoliticalsubdivisionthathasgrossrevenuesoflessthanfivethousand
80	80	64dollarsorthathasnotleviedorcollectedtaxesinthefiscalyearforwhichtheannualfinancial
81	81	65statementwasnottimelyfiledshallnotbesubjecttothefineauthorizedinthissection.
82	82	66 (2)Notwithstandinganyprovisionofthissectionoranyotherlawtothe
83	83	67contrary,nopoliticalsubdivisionwithfewerthanfivehundredinhabitantsshallbe
84	84	68subjecttothefineauthorizedinthissection,andanyfineorfinespreviouslyassessed
85	85	69butnotpaidinfullshallbedeemedvoid.Apoliticalsubdivisionsubjecttothis
86	86	70subdivisionshalltimelyfiletheannualfinancialstatementunderthissection.
87	87	71 13.Ifafailuretotimelysubmittheannualfinancialstatementistheresultoffraudor
88	88	72otherillegalconductbyanemployeeorofficerofthepoliticalsubdivision,thepolitical
89	89	73subdivisionshallnotbesubjecttoafineauthorizedunderthissectionifthestatementisfiled
90	90	74withinthirtydaysofthediscoveryofthefraudorillegalconduct.Ifafineisassessedand
91	91	75paidpriortothefilingofthestatement,thedepartmentofrevenueshallrefundthefineupon
92	92	76notificationfromthepoliticalsubdivision.
93	93	77 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesorpenaltiesatthe
94	94	78timeitfilesitsfirstannualfinancialstatementafterJanuary1,2023,thedirectorofrevenue
95	95	79shallmakeaone-timedownwardadjustmenttosuchoutstandingbalanceinanamountthat
96	96	80reducestheoutstandingbalancebynolessthanninetypercent.
97	97	81 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-timedownward
98	98	82adjustmenttoanyoutstandingpenaltyimposedunderthissectiononapoliticalsubdivisionif
99	99	83thedirectordeterminesthefineisuncollectable.Thedirectorofrevenuemayprescriberules
100	100	84andregulationsnecessarytocarryouttheprovisionsofthissubsection.Anyruleorportion
101	101	85ofarule,asthattermisdefinedinsection536.010,thatiscreatedundertheauthority
102	102	HB514 3 86delegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallof
103	103	87theprovisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter
104	104	88536arenonseverableandifanyofthepowersvestedwiththegeneralassemblypursuantto
105	105	89chapter536toreview,todelaytheeffectivedate,ortodisapproveandannularuleare
106	106	90subsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandanyrule
107	107	91proposedoradoptedafterAugust28,2022,shallbeinvalidandvoid.
108	108	[105.145.1.Thefollowingdefinitionsshallbeappliedtotheterms
109	109	2 usedinthissection:
110	110	3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowers
111	111	4 ofapoliticalsubdivisionasabodycorporate,orotherwise,arevested;
112	112	5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,except
113	113	6 countiesandschooldistricts,whichnowis,orhereaftershallbe,authorizedto
114	114	7 levytaxesorempoweredtocausetaxestobelevied.
115	115	8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshall
116	116	9 causetobepreparedanannualreportofthefinancialtransactionsofthe
117	117	10 politicalsubdivisioninsuchsummaryformasthestateauditorshallprescribe
118	118	11 byrule,exceptthattheannualreportofpoliticalsubdivisionswhosecash
119	119	12 receiptsforthereportingperiodaretenthousanddollarsorlessshallonlybe
120	120	13 requiredtocontainthecashbalanceatthebeginningofthereportingperiod,a
121	121	14 summaryofcashreceipts,asummaryofcashdisbursementsandthecash
122	122	15 balanceattheendofthereportingperiod.
123	123	16 3.Withinsuchtimefollowingtheendofthefiscalyearasthestate
124	124	17 auditorshallprescribebyrule,thegoverningbodyofeachpolitical
125	125	18 subdivisionshallcauseacopyoftheannualfinancialreporttoberemitted
126	126	19 tothestateauditor.
127	127	20 4.Thestateauditorshallimmediatelyonreceiptofeachfinancial
128	128	21 reportacknowledgethereceiptofthereport.
129	129	22 5.Inanyfiscalyearnomemberofthegoverningbodyofanypolitical
130	130	23 subdivisionofthestateshallreceiveanycompensationorpaymentof
131	131	24 expensesaftertheendofthetimewithinwhichthefinancialstatementofthe
132	132	25 politicalsubdivisionisrequiredtobefiledwiththestateauditoranduntilsuch
133	133	26 timeasthenoticefromthestateauditorofthefilingoftheannualfinancial
134	134	27 reportforthefiscalyearhasbeenreceived.
135	135	28 6.Thestateauditorshallpreparesampleformsforfinancialreports
136	136	29 andshallmailthesametothepoliticalsubdivisionsofthestate.Failureofthe
137	137	30 auditortosupplysuchformsshallnotinanywayexcuseanypersonfromthe
138	138	31 performanceofanydutyimposedbythissection.
139	139	32 7.Allreportsorfinancialstatementshereinabovementionedshallbe
140	140	33 consideredtobepublicrecords.
141	141	34 8.Theprovisionsofthissectionapplytotheboardofdirectorsof
142	142	35 everytransportationdevelopmentdistrictorganizedundersections238.200to
143	143	36 238.275.
144	144	37 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyofthe
145	145	38 annualfinancialstatementtothestateauditorshallbesubjecttoafineoffive
146	146	39 hundreddollarsperday.
147	147	HB514 4 40 10.Thestateauditorshallreportanyviolationofsubsection9ofthis
148	148	41 sectiontothedepartmentofrevenue.Uponnotificationfromthestate
149	149	42 auditor'sofficethatapoliticalsubdivisionfailedtotimelysubmitacopyofthe
150	150	43 annualfinancialstatement,thedepartmentofrevenueshallnotifysuch
151	151	44 politicalsubdivisionbycertifiedmailthatthestatementhasnotbeenreceived.
152	152	45 Suchnoticeshallclearlysetforththefollowing:
153	153	46 (1)Thenameofthepoliticalsubdivision;
154	154	47 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffive
155	155	48 hundreddollarsperdayifthepoliticalsubdivisiondoesnotsubmitacopyof
156	156	49 theannualfinancialstatementtothestateauditor'sofficewithinthirtydays
157	157	50 fromthepostmarkeddatestampedonthecertifiedmailenvelope;
158	158	51 (3)Thatthefinewillbeenforcedandcollectedasprovidedunder
159	159	52 subsection11ofthissection;and
160	160	53 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthe
161	161	54 postmarkeddatestampedonthecertifiedmailenvelopeandwillcontinueto
162	162	55 accrueuntilthestateauditor'sofficereceivesacopyofthefinancialstatement.
163	163	56
164	164	57 Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuch
165	165	58 thirty-dayperiod,nofineshallaccrueorbeimposed.Thestateauditorshall
166	166	59 reportreceiptofthefinancialstatementtothedepartmentofrevenuewithin
167	167	60 tenbusinessdays.Failureofthepoliticalsubdivisiontosubmittherequired
168	168	61 annualfinancialstatementwithinsuchthirty-dayperiodshallcausethefineto
169	169	62 becollectedasprovidedundersubsection11ofthissection.
170	170	63 11.Thedepartmentofrevenuemaycollectthefineauthorizedunder
171	171	64 theprovisionsofsubsection9ofthissectionbyoffsettinganysalesorusetax
172	172	65 distributionsduetothepoliticalsubdivision.Thedirectorofrevenueshall
173	173	66 retaintwopercentforthecostofsuchcollection.Theremainingrevenues
174	174	67 collectedfromsuchviolationsshallbedistributedannuallytotheschoolsof
175	175	68 thecountyinthesamemannerthatproceedsforallpenalties,forfeitures,and
176	176	69 finescollectedforanybreachofthepenallawsofthestatearedistributed.
177	177	70 12.Anytransportationdevelopmentdistrictorganizedundersections
178	178	71 238.200to238.275havinggrossrevenuesoflessthanfivethousanddollarsin
179	179	72 thefiscalyearforwhichtheannualfinancialstatementwasnottimelyfiled
180	180	73 shallnotbesubjecttothefineauthorizedinthissection.]
181	181	✔
182	182	HB514 5