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