Missouri 2025 Regular Session

Missouri Senate Bill SB546 Compare Versions

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

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	FIRST REGULAR SESSION
5	5	SENATE BILL NO. 546
6	6	103RD GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR LEWIS.
8	8	1978S.01I KRISTINA MARTIN, Secretary
9	9	AN ACT
10	10	To repeal sections 92.105, 92.111, and 92.115, RSMo, and to enact in lieu thereof three new
11	11	sections relating to earnings tax.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Sections 92.105, 92.111, and 92.115, RSMo, are 1
15	15	repealed and three new sections enacted in lieu thereof, to be 2
16	16	known as sections 92.105, 92.111, and 92.115 , to read as 3
17	17	follows:4
18	18	92.105. It is the intent of sections 92.105 to 92.125 1
19	19	that starting in 2011 voters in any city imposing an 2
20	20	earnings tax will decide in local elections to continue the 3
21	21	earnings tax. If the majority of local voters vote to 4
22	22	continue the earnings tax, it will continue for five years , 5
23	23	or in any city with more than four hundred thousand 6
24	24	inhabitants and located in more than one county, for ten 7
25	25	years, and then will be voted on again. If a majority of 8
26	26	voters in any city having an earnings tax vote against 9
27	27	continuing the earnings tax, it will be phased out pursuant 10
28	28	to section 92.125 in such city over a period of ten years. 11
29	29	Further, sections 92.105 to 92.125 prohibit any Missouri 12
30	30	city or town that does not, as of November 2, 2010, impose 13
31	31	an earnings tax, from imposing such a tax on residents and 14
32	32	businesses. 15
33	33	92.111. 1. After December 31, 2011, no city, 1
34	34	including any constitutional charter city, shall impose or 2 SB 546 2
35	35	levy an earnings tax, except a constitution al charter city 3
36	36	that imposed or levied an earnings tax on November 2, 2010, 4
37	37	may continue to impose the earnings tax if it submits to the 5
38	38	voters of such city pursuant to section 92.115 the question 6
39	39	whether to continue such earnings tax for a period of f ive 7
40	40	years, or if such city with more than four hundred thousand 8
41	41	inhabitants and located in more than one county, for a 9
42	42	period of ten years, and a majority of such qualified voters 10
43	43	voting thereon approve such question, however, if no such 11
44	44	election is held, or if in any election held to continue to 12
45	45	impose or levy the earnings tax a majority of such qualified 13
46	46	voters voting thereon fail to approve the continuation of 14
47	47	the earnings tax, such city shall no longer be authorized to 15
48	48	impose or levy such earni ngs tax except to reduce such tax 16
49	49	in the manner provided by section 92.125. 17
50	50	2. As used in sections 92.111 to 92.200, unless the 18
51	51	context clearly requires otherwise, the term "earnings tax" 19
52	52	means a tax on the: 20
53	53	(1) Salaries, wages, commissions and other 21
54	54	compensation earned by its residents; 22
55	55	(2) Salaries, wages, commissions and other 23
56	56	compensation earned by nonresidents of the city for work 24
57	57	done or services performed or rendered in the city; 25
58	58	(3) Net profits of associations, business es or other 26
59	59	activities conducted by residents; 27
60	60	(4) Net profits of associations, businesses or other 28
61	61	activities conducted in the city by nonresidents; 29
62	62	(5) Net profits earned by all corporations as the 30
63	63	result of work done or services performed or rendered and 31
64	64	business or other activities. 32
65	65	92.115. 1. Any constitutional charter city which as 1
66	66	of November 2, 2010, imposed or levied an earnings tax may 2 SB 546 3
67	67	continue to impose or levy an earnings tax, pursuant to 3
68	68	sections 92.111 to 92.200, if it submits to the qualified 4
69	69	voters of such city on the next general municipal election 5
70	70	date immediately following November 2, 2010, and once every 6
71	71	five years thereafter, or if such city with more than four 7
72	72	hundred thousand inhabitants and located in more than one 8
73	73	county, once every ten years thereafter, the question 9
74	74	whether to continue to impose and levy the earnings tax 10
75	75	authorized pursuant to sections 92.111 to 92.200, and if a 11
76	76	majority of qualified voters voting approve the continuanc e 12
77	77	of the earnings tax at such election. 13
78	78	2. (1) The question submitted to the qualified voters 14
79	79	in any such city, except for any city with more than four 15
80	80	hundred thousand inhabitants and located in more than one 16
81	81	county, shall contain the earnings tax percentage imposed 17
82	82	and the name of the city submitting the question and shall 18
83	83	otherwise contain exactly the following language: 19
84	84	(2) The question submitted to the qualified voters in 25
85	85	any city with more than four hundred thousand inhabitants 26
86	86	and located in more than one county shall contain the 27
87	87	earnings tax percentage imposed and the name of the city 28
88	88	submitting the question and shall otherwise cont ain exactly 29
89	89	the following language: 30
90	90	20
91	91	21
92	92	22
93	93	23
94	94	Shall the earnings tax of ______ %, imposed by the
95	95	City of ______, be continued for a period of five
96	96	(5) years commencing January [1] 1st immediately
97	97	following the date of this election?
98	98
99	99	24 □ Yes □ No
100	100	31
101	101	32
102	102	Shall the earnings tax of ______ %, imposed by the
103	103	City of ______, be continued for a period of ten
104	104	SB 546 4
105	105	3. If the question whether to continue to impose and 36
106	106	levy the earnings tax fails to be approved by the majority 37
107	107	of qualified voters voting thereon, the earnings tax levied 38
108	108	and imposed on November 2, 2010, shall be reduced pursuant 39
109	109	to section 92.125 commencing January first of the calendar 40
110	110	year following the date of the election held under this 41
111	111	section or January first of the calendar year following the 42
112	112	calendar year in which such election was authorize d under 43
113	113	this section but not held by such city. 44
114	114	4. No city which has begun reductions of its earnings 45
115	115	tax pursuant to section 92.125 may, by ordinance or any 46
116	116	other means, with or without voter approval, stop or suspend 47
117	117	such reduction. 48
118	118	
119	119	33
120	120	34
121	121	(10) years commencing January 1st immediately
122	122	following the date of this election ?
123	123	35 □ Yes □ No