Journal of the House

First Regular Session, 94th General Assembly

FIFTY-EIGHTH DAY, Tuesday, April 17, 2007

The House met pursuant to adjournment.

            Speaker Jetton in the Chair.

            Prayer by Msgr. Gregory Higley.

              This morning, dear Heavenly Father, we lift up a prayer for our brothers and sisters in Blacksburg, Virginia. We hold in our hearts the students who were killed and we grieve with their parents and schoolmates and friends. We beg You, Lord of Life, to strengthen them through the love of their friends and community members who reach out to them and embrace them with their compassion.

              We pray also for the administration, staff, faculty, and students who carry the burden of sadness, confusion, and shock today and for weeks to come. Move them to reach out to one another in support and friendship so they may continue to pursue their dreams and achieve their goals at Virginia Tech.

              This prayer we bring to You in a spirit of humble gratitude for the many blessings we receive from You as our Creator and Lord. Amen.

            The Pledge of Allegiance to the flag was recited.

            The Speaker appointed the following to act as Honorary Pages for the Day, to serve without compensation: Peter Baugh, Gussie Busch, Taylor Dubray, Megan Bucol, Gabrielle Menendez, Michael Odenwald, Gina Palumbo, Devin Fuller, Kylin Hairston, Luke Bakula, Owen Eigenberg, Tyler Wojtow and Shelby Wojtow.

            The Journal of the fifty-seventh day was approved as printed.

SPECIAL RECOGNITION

            Jan Reding was introduced by Representatives Dusenberg and Pratt and recognized as an Outstanding Missourian.

            The Oak Park High School Wrestling Team was recognized by Representative Silvey and recognized for attaining the 2007 Missouri State Class 4 Wrestling Championship.

MESSAGE FROM THE SENATE

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the Senate refuses to recede from its position on SS SCS HCS HB 327, as amended, and grants the House a conference thereon.

            The President Pro Tem has appointed the following Conference Committee to act with a like Committee from the House: Senators Griesheimer, Koster, Crowell, Callahan and Kennedy.

APPOINTMENT OF CONFERENCE COMMITTEE

            The Speaker appointed the following Conference Committee to act with a like Committee from the Senate on the following bill:

SS SCS HCS HB 327: Representatives Richard, Robb, Jetton, Kratky and Zwiefel

            Representative Cox assumed the Chair.

SECOND READING OF SENATE BILL

            SS#2 SCS SB 204 was read the second time.

PERFECTION OF HOUSE BILL

            HCS HB 1055, relating to abortions, was taken up by Representative Sander.

            Representative Cooper (120) offered House Amendment No. 1.

House Amendment No. 1

AMEND House Committee Substitute for House Bill No. 1055, Page 3, Section 170.015, Line 53, by inserting after the word "services" the following:

              ", provided that a licensed hospital, as defined by subsection 2 of section 197.020, RSMo, may be permitted to provide course materials and instruction"; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            Representative Lampe offered House Substitute Amendment No. 1 for House Amendment No. 1.

House Substitute Amendment No. 1

for

House Amendment No. 1

AMEND House Committee Substitute for House Bill No. 1055, Page 3, Section 170.015, Lines 50 through 53, by deleting all of said lines; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            Representative Lampe moved that House Substitute Amendment No. 1 for House Amendment No. 1 be adopted.

            Which motion was defeated by the following vote:

            Representative Cooper (120) moved that House Amendment No. 1 be adopted.

            Which motion was defeated by the following vote:

            Speaker Pro Tem Bearden assumed the Chair.

            Representative Burnett offered House Amendment No. 2.

            Representative Stevenson raised a point of order that House Amendment No. 2 was not timely distributed.

            The Chair ruled the point of order well taken.

            Representative Baker (25) offered House Amendment No. 3.

            Representative Stevenson raised a point of order that House Amendment No. 3 was not timely distributed.

            The Chair ruled the point of order well taken.

            Representative Low (39) offered House Amendment No. 4.

            Representative Stevenson raised a point of order that House Amendment No. 4 was not timely distributed.

            The Chair ruled the point of order well taken.

            HCS HB 1055 was laid over.

COMMITTEE REPORT

            Committee on Fiscal Review, Chairman Guest reporting:

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS SB 30 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

            On motion of Representative Dempsey, the House recessed until 2:00 p.m.

AFTERNOON SESSION

            The hour of recess having expired, the House was called to order by Speaker Pro Tem Bearden.

            The Speaker appointed the following to act as Honorary Pages for the Day, to serve without compensation: Bobby Onder, Elizabeth Onder, Michael Onder, Joseph Onder, Christine Onder, Peter Onder, Yvonne "Punkin" Foreman, Lauren Rogers, Logan Rogers and Levi Ireland.

SPECIAL RECOGNITION

            J. Kim Tucci was introduced by Representative Storch and recognized as an Outstanding Missourian.

HOUSE COURTESY RESOLUTIONS OFFERED AND ISSUED

            House Resolution No. 2015 through House Resolution No. 2200

THIRD READING OF SENATE BILL

            HCS SB 30, relating to taxation, was taken up by Representative Stevenson.

            Representative Stevenson offered House Amendment No. 1.

House Amendment No. 1

AMEND House Committee Substitute for Senate Bill No. 30, Page 1, Section 32.130, by deleting all of said section; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative Stevenson, House Amendment No. 1 was adopted.

            Representative Dempsey offered House Amendment No. 2.

House Amendment No. 2

AMEND House Committee Substitute for Senate Bill No. 30, Page 2, Section 67.997, Line 1, by inserting before all of said section the following:

              "67.113. 1. This section shall be known and may be cited as "The Children's Services Protection Act".

              2. Any city or county which has levied the sales tax under section 67.1775 to provide services for children in need shall reimburse the community children's services fund in an amount equal to the portion of revenue from the tax that is used for or diverted to any redevelopment plan or project approved or adopted after August 28, 2007, in any tax increment financing district in any county in this state."; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            Representative Burnett raised a point of order that House Amendment No. 2 goes beyond the scope of the bill.

            The Chair ruled the point of order not well taken.

            On motion of Representative Dempsey, House Amendment No. 2 was adopted.

            Representative Ruestman offered House Amendment No. 3.

House Amendment No. 3

AMEND House Committee Substitute for Senate Bill No. 30, Section 71.012, Page 7, Line 69, by inserting after said section, the following:

              "135.610. 1. As used in this section, the following terms mean:

              (1) "Monetary compensation", includes any economic return for services and shall not include:

              (a) Life insurance, sickness, health, disability, annuity, length of service, retirement, pension, and other employee-type fringe benefits;

              (b) De minimus compensation to pay for fuel, minor costs related to transportation, and other minor operation costs;

              (2) "Tax credit", a credit against the tax otherwise due under chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo;

              (3) "Taxpayer", any volunteer firefighter subject to the tax imposed in chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo;

              (4) "Volunteer firefighter", any firefighter in this state who is in the service of any fire department or fire protection district, including but not limited to any municipal, volunteer, rural, or subscription fire department or organization, or volunteer fire protection association, who receives no monetary compensation for the firefighter's services.

              2. For all taxable years beginning on or after January 1, 2007, a taxpayer shall be allowed a tax credit as provided in this section. The tax credit authorized in this section shall be claimed as follows:

              (1) The taxpayer may claim a tax credit in the amount of one hundred eighty dollars if the taxpayer has completed at least twelve hours of any firefighter training program approved by the office of the state fire marshal up to three years before or in the tax year for which the tax credit is claimed. The taxpayer may claim the tax credit authorized in this subdivision in each subsequent tax year if the taxpayer completes at least twelve hours of any firefighter training program approved by the office of the state fire marshal, to include but not be limited to hazardous materials training and incident management systems training in such subsequent tax year; or

              (2) The taxpayer may claim a tax credit in the amount of three hundred sixty dollars if the taxpayer has completed the office of the state fire marshal's thirty-six hour basic firefighter program or a firefighter training program approved by the office of the state fire marshal up to three years before or in the tax year for which the tax credit is claimed. The taxpayer may claim the tax credit authorized in this subdivision in each subsequent tax year if the taxpayer completes at least thirty-six hours of firefighter training approved by the office of the state fire marshal in such subsequent tax year.

              3. If the amount of the tax credit issued exceeds the amount of the taxpayer's state tax liability for the tax year for which the credit is claimed, the difference shall not be refundable but may be carried forward to any of the taxpayer's four subsequent taxable years. No tax credit granted under this section shall be transferred, sold, or assigned. The tax credit provided in this section shall be claimed by the taxpayer at the time such taxpayer files a return, and shall be applied against the taxpayer's income tax liability after all other credits provided by law have been applied. The director of revenue shall establish the procedure by which the tax credit in this section may be claimed.

              4. The state fire marshal may develop or approve existing training programs for volunteer firefighters, may establish procedures for providing documentation that the taxpayer is a volunteer firefighter in good standing with a registered fire department, as required in chapter 320, RSMo, and has completed the training requirements in this section.

              5. The department of revenue and the state fire marshal may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.

              6. Under section 23.253, RSMo, of the Missouri Sunset Act:

              (1) The provisions of the new program authorized under this section shall automatically sunset on December thirty-first six years after the effective date of this section unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative Ruestman, House Amendment No. 3 was adopted.

            Representative Emery offered House Amendment No. 4.

House Amendment No. 4

AMEND House Committee Substitute for Senate Bill No. 30, Section 143.432, Page 9, Line 2, by inserting after the words, "manufacturer in this state", the following words, "and any existing Missouri corporation that manufactures a similar product and is in direct competition with the new manufacturer as defined by the same market"; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative Emery, House Amendment No. 4 was adopted.

            Representative Dougherty offered House Amendment No. 5.

House Amendment No. 5

AMEND House Committee Substitute for Senate Bill No. 30, Page 7, Section 71.012, by inserting after all of said section the following:

              "82.875. 1. The governing body of any home rule city with more than one hundred thirteen thousand two hundred but fewer than one hundred thirteen thousand three hundred inhabitants may impose, by order or ordinance, a sales tax on all retail sales made within the city which are subject to sales tax under chapter 144, RSMo. The tax authorized in this section shall not exceed one percent of the gross receipts of such retail sales, may be imposed in increments of one-eighth of one percent, and shall be imposed solely for the purpose of funding police services provided by the police department of the city. The tax authorized in this section shall be in addition to all other sales taxes imposed by law, and shall be stated separately from all other charges and taxes.

              2. No such order or ordinance adopted under this section shall become effective unless the governing body of the city submits to the voters residing within the city at a state general, primary, or special election a proposal to authorize the governing body of the city to impose a tax under this section. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective on the first day of the second calendar quarter after the director of revenue receives notification of adoption of the local sales tax. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the tax shall not become effective unless and until the question is resubmitted under this section to the qualified voters and such question is approved by a majority of the qualified voters voting on the question.

              3. All revenue collected under this section by the director of the department of revenue on behalf of any city, except for one percent for the cost of collection which shall be deposited in the state's general revenue fund, shall be deposited in a special trust fund, which is hereby created and shall be known as the "City Police Services Sales Tax Fund", and shall be used solely for the designated purposes. Moneys in the fund shall not be deemed to be state funds, and shall not be commingled with any funds of the state. The director may make refunds from the amounts in the trust fund and credited to the city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such city. Any funds in the special trust fund which are not needed for current expenditures shall be invested in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.

              4. The governing body of any city that has adopted the sales tax authorized in this section may submit the question of repeal of the tax to the voters on any date available for elections for the city. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, that repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the sales tax authorized in this section shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.

              5. Whenever the governing body of any city that has adopted the sales tax authorized in this section receives a petition, signed by a number of registered voters of the city equal to at least two percent of the number of registered voters of the city voting in the last gubernatorial election, calling for an election to repeal the sales tax imposed under this section, the governing body shall submit to the voters of the city a proposal to repeal the tax. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, the repeal shall become effective on December thirty-first of the calendar year in which such repeal was approved. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the sales tax authorized in this section shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.

              6. If the tax is repealed or terminated by any means, all funds remaining in the special trust fund shall continue to be used solely for the designated purposes, and the city shall notify the director of the department of revenue of the action at least ninety days before the effective date of the repeal and the director may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director shall remit the balance in the account to the city and close the account of that city. The director shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city."; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative Dougherty, House Amendment No. 5 was adopted.

            Representative Faith offered House Amendment No. 6.

House Amendment No. 6

AMEND House Committee Substitute for Senate Bill No. 30, Page 26, Section 208.755, by inserting after all of said section the following:

              "238.410. 1. Any county transit authority established pursuant to section 238.400 may impose a sales tax of up to one percent on all retail sales made in such county which are subject to taxation under the provisions of sections 144.010 to 144.525, RSMo. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no sales tax imposed under the provisions of this section shall be effective unless the governing body of the county, on behalf of the transit authority, submits to the voters of the county, at a county or state general, primary or special election, a proposal to authorize the transit authority to impose a tax.

              2. The ballot of submission shall contain, but need not be limited to, the following language:

              Shall the . . . . . . . . . Transit Authority impose a countywide sales tax of . . . . . . . . (insert amount) in order to provide revenues for the operation of transportation facilities operated by the transit authority?

                                           □ YES                                               □ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO".

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the tax shall become effective on the first day of the second calendar quarter following notification to the department of revenue of adoption of the tax. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the transit authority shall have no power to impose the sales tax authorized by this section unless and until another proposal to authorize the transit authority to impose the sales tax authorized by this section has been submitted and such proposal is approved by a majority of the qualified voters voting thereon.

               3. All revenue received by the transit authority from the tax authorized under the provisions of this section shall be deposited in a special trust fund and shall be used solely by the transit authority for construction, purchase, lease, maintenance and operation of transportation facilities located within the county for so long as the tax shall remain in effect. Any funds in such special trust fund which are not needed for current expenditures may be invested by the transit authority in accordance with applicable laws relating to the investment of county funds.

              4. No transit authority imposing a sales tax pursuant to this section may repeal or amend such sales tax unless such repeal or amendment is submitted to and approved by the voters of the county in the same manner as provided in subsection 1 of this section for approval of such tax. Whenever the governing body of any county in which a sales tax has been imposed in the manner provided by this section receives a petition, signed by ten percent of the registered voters of such county voting in the last gubernatorial election, calling for an election to repeal such sales tax, the governing body shall submit to the voters of such county a proposal to repeal the sales tax imposed under the provisions of this section. If a majority of the votes cast on the proposal by the registered voters voting thereon are in favor of the proposal to repeal the sales tax, then such sales tax is repealed. If a majority of the votes cast by the registered voters voting thereon are opposed to the proposal to repeal the sales tax, then such sales tax shall remain in effect.

              5. The sales tax imposed under the provisions of this section shall impose upon all sellers a tax for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in sections 144.010 to 144.525, RSMo, and the rules and regulations of the director of revenue issued pursuant thereto; except that the rate of the tax shall be the rate approved pursuant to this section. The amount reported and returned to the director of revenue by the seller shall be computed on the basis of the combined rate of the tax imposed by sections 144.010 to 144.525, RSMo, and the tax imposed by this section, plus any amounts imposed under other provisions of law.

              6. After the effective date of any tax imposed under the provisions of this section, the director of revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax, and the director of revenue shall collect in addition to the sales tax for the state of Missouri the additional tax authorized under the authority of this section. The tax imposed under this section and the tax imposed under the sales tax law of the state of Missouri shall be collected together and reported upon such forms and under such administrative rules and regulations as may be prescribed by the director of revenue. In order to permit sellers required to collect and report the sales tax to collect the amount required to be reported and remitted, but not to change the requirements of reporting or remitting tax or to serve as a levy of the tax, and in order to avoid fractions of pennies, the applicable provisions of section 144.285, RSMo, shall apply to all taxable transactions.

              7. All applicable provisions contained in sections 144.010 to 144.525, RSMo, governing the state sales tax and section 32.057, RSMo, the uniform confidentiality provision, shall apply to the collection of the tax imposed by this section, except as modified in this section. All exemptions granted to agencies of government, organizations, persons and to the sale of certain articles and items of tangible personal property and taxable services under the provisions of sections 144.010 to 144.525, RSMo, are hereby made applicable to the imposition and collection of the tax imposed by this section. The same sales tax permit, exemption certificate and retail certificate required by sections 144.010 to 144.525, RSMo, for the administration and collection of the state sales tax shall satisfy the requirements of this section, and no additional permit or exemption certificate or retail certificate shall be required; except that the director of revenue may prescribe a form of exemption certificate for an exemption from the tax imposed by this section. All discounts allowed the retailer under the provisions of the state sales tax law for the collection of and for payment of taxes under chapter 144, RSMo, are hereby allowed and made applicable to any taxes collected under the provisions of this section. The penalties provided in section 32.057, RSMo, and sections 144.010 to 144.525, RSMo, for a violation of those sections are hereby made applicable to violations of this section.

              8. For the purposes of a sales tax imposed pursuant to this section, all retail sales shall be deemed to be consummated at the place of business of the retailer, except for tangible personal property sold which is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination and except for the sale of motor vehicles, trailers, boats and outboard motors, which is provided for in subsection 12 of this section. In the event a retailer has more than one place of business in this state which participates in the sale, the sale shall be deemed to be consummated at the place of business of the retailer where the initial order for the tangible personal property is taken, even though the order must be forwarded elsewhere for acceptance, approval of credit, shipment or billing. A sale by a retailer's employee shall be deemed to be consummated at the place of business from which he works.

              9. All sales taxes collected by the director of revenue under this section on behalf of any transit authority, less one percent for cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in this section, shall be deposited in the state treasury in a special trust fund, which is hereby created, to be known as the "County Transit Authority Sales Tax Trust Fund". The moneys in the county transit authority sales tax trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each transit authority imposing a sales tax under this section, and the records shall be open to the inspection of officers of the county and the public. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the transit authority which levied the tax.

              10. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any transit authority for erroneous payments and overpayments made, and may authorize the state treasurer to redeem dishonored checks and drafts deposited to the credit of such transit authorities. If any transit authority abolishes the tax, the transit authority shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such transit authority, the director of revenue shall authorize the state treasurer to remit the balance in the account to the transit authority and close the account of that transit authority. The director of revenue shall notify each transit authority of each instance of any amount refunded or any check redeemed from receipts due the transit authority. The director of revenue shall annually report on his management of the trust fund and administration of the sales taxes authorized by this section. He shall provide each transit authority imposing the tax authorized by this section with a detailed accounting of the source of all funds received by him for the transit authority.

              11. The director of revenue and any of his deputies, assistants and employees, who shall have any duties or responsibilities in connection with the collection, deposit, transfer, transmittal, disbursement, safekeeping, accounting, or recording of funds which come into the hands of the director of revenue under the provisions of this section shall enter a surety bond or bonds payable to any and all transit authorities in whose behalf such funds have been collected under this section in the amount of one hundred thousand dollars; but the director of revenue may enter into a blanket bond or bonds covering himself and all such deputies, assistants and employees. The cost of the premium or premiums for the surety bond or bonds shall be paid by the director of revenue from the share of the collection retained by the director of revenue for the benefit of the state.

              12. Sales taxes imposed pursuant to this section and use taxes on the purchase and sale of motor vehicles, trailers, boats, and outboard motors shall not be collected and remitted by the seller, but shall be collected by the director of revenue at the time application is made for a certificate of title, if the address of the applicant is within a county where a sales tax is imposed under this section. The amounts so collected, less the one percent collection cost, shall be deposited in the county transit authority sales tax trust fund. The purchase or sale of motor vehicles, trailers, boats, and outboard motors shall be deemed to be consummated at the address of the applicant. As used in this subsection, the term "boat" shall only include motorboats and vessels as the terms "motorboat" and "vessel" are defined in section 306.010, RSMo.

              13. In any county where the transit authority sales tax has been imposed, if any person is delinquent in the payment of the amount required to be paid by him under this section or in the event a determination has been made against him for taxes and penalty under this section, the limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to 144.525, RSMo. Where the director of revenue has determined that suit must be filed against any person for the collection of delinquent taxes due the state under the state sales tax law, and where such person is also delinquent in payment of taxes under this section, the director of revenue shall notify the transit authority to which delinquent taxes are due under this section by United States registered mail or certified mail at least ten days before turning the case over to the attorney general. The transit authority, acting through its attorney, may join in such suit as a party plaintiff to seek a judgment for the delinquent taxes and penalty due such transit authority. In the event any person fails or refuses to pay the amount of any sales tax due under this section, the director of revenue shall promptly notify the transit authority to which the tax would be due so that appropriate action may be taken by the transit authority.

              14. Where property is seized by the director of revenue under the provisions of any law authorizing seizure of the property of a taxpayer who is delinquent in payment of the tax imposed by the state sales tax law, and where such taxpayer is also delinquent in payment of any tax imposed by this section, the director of revenue shall permit the transit authority to join in any sale of property to pay the delinquent taxes and penalties due the state and to the transit authority under this section. The proceeds from such sale shall first be applied to all sums due the state, and the remainder, if any, shall be applied to all sums due such transit authority under this section.

              15. The transit authority created under the provisions of sections 238.400 to 238.412 shall notify any and all affected businesses of the change in tax rate caused by the imposition of the tax authorized by sections 238.400 to 238.412.

              16. In the event that any transit authority in any county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants submits a proposal in any election to increase the sales tax under this section, and such proposal is approved by the voters, the county shall be reimbursed for the costs of submitting such proposal from the funds derived from the tax levied under this section."; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative Faith, House Amendment No. 6 was adopted.

            Representative Zweifel offered House Amendment No. 7.

House Amendment No. 7

AMEND House Committee Substitute for Senate Bill No. 30, Section 71.012, Page 7, Line 69, by inserting after all of said section, the following:

              "135.010. As used in sections 135.010 to 135.030 the following words and terms mean:

              (1) "Claimant", a person or persons claiming a credit under sections 135.010 to 135.030. If the persons are eligible to file a joint federal income tax return and reside at the same address at any time during the taxable year, then the credit may only be allowed if claimed on a combined Missouri income tax return or a combined claim return reporting their combined incomes and property taxes. A claimant shall not be allowed a property tax credit unless the claimant or spouse has attained the age of sixty-five on or before the last day of the calendar year and the claimant or spouse was a resident of Missouri for the entire year, or the claimant or spouse is a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of such service, or the claimant or spouse is disabled as defined in subdivision (2) of this section, and such claimant or spouse provides proof of such disability in such form and manner, and at such times, as the director of revenue may require, or if the claimant has reached the age of sixty on or before the last day of the calendar year and such claimant received surviving spouse Social Security benefits during the calendar year and the claimant provides proof, as required by the director of revenue, that the claimant received surviving spouse Social Security benefits during the calendar year for which the credit will be claimed. A claimant shall not be allowed a property tax credit if the claimant filed a valid claim for a credit under section 137.106, RSMo, in the year following the year for which the property tax credit is claimed. The residency requirement shall be deemed to have been fulfilled for the purpose of determining the eligibility of a surviving spouse for a property tax credit if a person of the age of sixty-five years or older who would have otherwise met the requirements for a property tax credit dies before the last day of the calendar year. The residency requirement shall also be deemed to have been fulfilled for the purpose of determining the eligibility of a claimant who would have otherwise met the requirements for a property tax credit but who dies before the last day of the calendar year;

              (2) "Disabled", the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months. A claimant shall not be required to be gainfully employed prior to such disability to qualify for a property tax credit;

              (3) "Gross rent", amount paid by a claimant to a landlord for the rental, at arm's length, of a homestead during the calendar year, exclusive of charges for health and personal care services and food furnished as part of the rental agreement, whether or not expressly set out in the rental agreement. If the director of revenue determines that the landlord and tenant have not dealt at arm's length, and that the gross rent is excessive, then [he] the director shall determine the gross rent based upon a reasonable amount of rent. Gross rent shall be deemed to be paid only if actually paid prior to the date a return is filed. The director of revenue may prescribe regulations requiring a return of information by a landlord receiving rent, certifying for a calendar year the amount of gross rent received from a tenant claiming a property tax credit and shall, by regulation, provide a method for certification by the claimant of the amount of gross rent paid for any calendar year for which a claim is made. The regulations authorized by this subdivision may require a landlord or a tenant or both to provide data relating to health and personal care services and to food. Neither a landlord nor a tenant may be required to provide data relating to utilities, furniture, home furnishings or appliances;

              (4) "Homestead", the dwelling in Missouri owned or rented by the claimant and not to exceed five acres of land surrounding it as is reasonably necessary for use of the dwelling as a home. It may consist of part of a multidwelling or multipurpose building and part of the land upon which it is built. "Owned" includes a vendee in possession under a land contract and one or more tenants by the entireties, joint tenants, or tenants in common and includes a claimant actually in possession if he was the immediate former owner of record, if a lineal descendant is presently the owner of record, and if the claimant actually pays all taxes upon the property. It may include a mobile home;

              (5) "Income", Missouri adjusted gross income as defined in section 143.121, RSMo, less [two] four thousand dollars as an exemption for the claimant's spouse residing at the same address, and increased, where necessary, to reflect the following:

              (a) Social Security, railroad retirement, and veterans payments and benefits unless the claimant is a one hundred percent service-connected, disabled veteran or a spouse of a one hundred percent service-connected, disabled veteran. The one hundred percent service-connected disabled veteran shall not be required to list veterans payments and benefits;

              (b) The total amount of all other public and private pensions and annuities;

              (c) Public relief, public assistance, and unemployment benefits received in cash, other than benefits received under this chapter;

              (d) No deduction being allowed for losses not incurred in a trade or business;

              (e) Interest on the obligations of the United States, any state, or any of their subdivisions and instrumentalities;

              (6) "Property taxes accrued", property taxes paid, exclusive of special assessments, penalties, interest, and charges for service levied on a claimant's homestead in any calendar year. Property taxes shall qualify for the credit only if actually paid prior to the date a return is filed. The director of revenue shall require a tax receipt or other proof of property tax payment. If a homestead is owned only partially by claimant, then "property taxes accrued" is that part of property taxes levied on the homestead which was actually paid by the claimant. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the director of revenue for collection. If a claimant owns a homestead part of the preceding calendar year and rents it or a different homestead for part of the same year, "property taxes accrued" means only taxes levied on the homestead both owned and occupied by the claimant, multiplied by the percentage of twelve months that such property was owned and occupied as the homestead of the claimant during the year. When a claimant owns and occupies two or more different homesteads in the same calendar year, property taxes accrued shall be the sum of taxes allocable to those several properties occupied by the claimant as a homestead for the year. If a homestead is an integral part of a larger unit such as a farm, or multipurpose or multidwelling building, property taxes accrued shall be that percentage of the total property taxes accrued as the value of the homestead is of the total value. For purposes of this subdivision "unit" refers to the parcel of property covered by a single tax statement of which the homestead is a part;

              (7) "Rent constituting property taxes accrued", twenty percent of the gross rent paid by a claimant and spouse in the calendar year.

              135.030. 1. As used in this section:

              (1) [The term "maximum upper limit" shall, in the calendar year 1989, be the sum of thirteen thousand five hundred dollars. For each calendar year through December 31, 1992, the maximum upper limit shall be increased by five hundred dollars per year. For calendar years after December 31, 1992, and prior to calendar year 1998, the maximum upper limit shall be the sum used on December 31, 1992.] For each calendar year after December 31, 1997, and before calendar year 2007, the term "maximum upper limit" shall be the sum of twenty-five thousand dollars. For the calendar year beginning on January 1, 2007, the maximum upper limit shall be the sum of thirty thousand dollars, and for all subsequent calendar years such limit shall be increased in one- hundred-dollar increments on the first day of January in each year by the same percentage of increase in the Consumer Price Index for All Urban Consumers, as published by the Bureau of Labor Statistics of the United States Department of Labor, or its successor index;

              (2) [The term "minimum base" shall, in the calendar year 1989, be the sum of five thousand dollars. For each succeeding calendar year through December 31, 1992, the minimum base shall be increased, in one hundred-dollar increments, by the same percentage as the increase in the general price level as measured by the Consumer Price Index for All Urban Consumers for the United States, or its successor index, as defined and officially recorded by the United States Department of Labor, or its successor agency, or five percent, whichever is greater. The increase in the index shall be that as first published by the Department of Labor for the calendar year immediately preceding the year in which the minimum base is calculated. For calendar years after December 31, 1992, and prior to calendar year 1998, the minimum base shall be the sum used on December 31, 1992.] For each calendar year after December 31, 1997, and before calendar year 2007, the term "minimum base" shall be the sum of thirteen thousand dollars. For the calendar year beginning on January 1, 2007, the minimum base shall be the sum of eighteen thousand dollars, and for all subsequent calendar years such base shall be increased in one-hundred-dollar increments on the first day of January in each year by the same percentage of increase in the Consumer Price Index for All Urban Consumers, as published by the Bureau of Labor Statistics of the United States Department of Labor, or its successor index.               2. When calculating the maximum upper limit and the minimum base for purposes of this section, whenever the increase in the Consumer Price Index used in the calculation would result in a figure which is greater than one one-hundred-dollar increment but less than another one-hundred-dollar increment, the director of revenue shall always round that figure off to the next higher one-hundred-dollar increment when determining the table of credits under this section.

              3. If the income on a return is equal to or less than the maximum upper limit for the calendar year for which the return is filed, the property tax credit shall be determined from a table of credits based upon the amount by which the total property tax described in section 135.025 exceeds the percent of income in the following list:

If the income on the return is:                                                     The percent is:

Not over the minimum base                                                        0 percent with credit not

                                                                                                    to exceed actual property tax

                                                                                                    or rent equivalent paid up to $750

Over the minimum base but                                                        [1/16] 1/32 percent accumulative

not over the maximum upper                                                      per $300 from 0 percent to 4 percent

limit

The director of revenue shall prescribe a table based upon the preceding sentences. The property tax shall be in increments of twenty-five dollars and the income in increments of three hundred dollars. The credit shall be the amount rounded to the nearest whole dollar computed on the basis of the property tax and income at the midpoints of each increment. As used in this subsection, the term "accumulative" means an increase by continuous or repeated application of the percent to the income increment at each three hundred dollar level.

              4. Notwithstanding [the provision of] subsection 4 of section 32.057, RSMo, the department of revenue or any duly authorized employee or agent shall determine whether any taxpayer filing a report or return with the department of revenue who has not applied for the credit allowed pursuant to section 135.020 may qualify for the credit, and shall notify any qualified claimant of [his or her] the claimant's potential eligibility, where the department determines such potential eligibility exists.

              135.634. 1. As used in this section, the following terms mean:

              (1) "Tax credit", a credit against the tax otherwise due under chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo;

              (2) "Taxpayer", any individual subject to the tax imposed in chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo, and who is eligible for the federal earned income credit.

              2. For all taxable years beginning on or after January 1, 2007, a taxpayer shall be allowed a tax credit for income earned by the taxpayer. The tax credit amount shall be equal to twenty percent of the amount of any federal earned income credit claimed by the taxpayer in the tax year for which the tax credit is claimed. The amount of the tax credit issued shall not exceed the amount of the taxpayer's state tax liability for the tax year for which the credit is claimed. No amount of credit that the taxpayer is prohibited by this section from claiming in a tax year shall be refundable, nor shall any tax credit granted under this section be transferred, sold, or assigned.

              3. The department of revenue may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.

              4. Under section 23.253, RSMo, of the Missouri Sunset Act:

              (1) The provisions of the new program authorized under this section shall automatically sunset on December thirty-first six years after the effective date of this section unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

              Further amend said bill, Section 143.006, Page 9, Line 15, by inserting after all of said section, the following:

              "143.126. 1. As used in this section, "taxpayer" means any resident individual who is sixty-five years of age or older and whose Missouri adjusted gross income is either:

              (1) Forty thousand dollars or less if the taxpayer's filing status is single, head of household, or married filing separately; or

              (2) Fifty thousand dollars or less if the taxpayer's filing status is married filing combined.

              2. For all taxable years beginning on or after January 1, 2007, any taxpayer shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an amount equal to the amount of any Social Security benefits or Social Security disability benefits received by the taxpayer and that are included in federal adjusted gross income under Section 86 of the Internal Revenue Code of 1986, as amended.

              3. The director of the department of revenue may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.

              4. Under section 23.253, RSMo, of the Missouri sunset act:

              (1) The provisions of the new program authorized under this section shall automatically sunset six years after the effective date of this section unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on December thirty-first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            Representative Sutherland offered House Amendment No. 1 to House Amendment No. 7.

House Amendment No. 1

to

House Amendment No. 7

AMEND House Amendment No. 7 to House Committee Substitute for Senate Bill No. 30, Page 4, Line 17, by inserting the word, "two" after the word, "thirty"; and

              Further amend said amendment, Page 5, Line 3, by deleting the words, "eighteen thousand" and inserting in lieu thereof the words, "thirteen thousand three hundred"; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative Sutherland, House Amendment No. 1 to House Amendment No. 7 was adopted.

            On motion of Representative Zweifel, House Amendment No. 7, as amended, was adopted by the following vote:

            Representative McGhee offered House Amendment No. 8.

House Amendment No. 8

AMEND House Committee Substitute for Senate Bill No. 30, Page 25, Section 163.016, Line 6, by inserting after all of said line the following:

              "205.563. 1. The governing body of a city of the fourth classification with more than two hundred but fewer than three hundred inhabitants and located in any county of the second classification with more than forty-eight thousand two hundred but fewer than forty-eight thousand three hundred inhabitants may impose, by order or ordinance, an annual real property tax to fund the construction, operation, and maintenance of a community health center. The tax authorized in this section shall not exceed thirty-five cents per year on each one hundred dollars of assessed valuation on all taxable real property within the city. Any city may enter into an agreement or agreements with taxing jurisdictions located at least partially within the incorporated limits of such city to levy the tax authorized under this section upon real property located within the jurisdiction of such district, but outside the incorporated limits of such city, provided that any taxing jurisdiction desiring to levy such tax shall first receive voter approval of such measure in the manner and form contained in this section. The tax authorized in this section shall be in addition to all other property taxes imposed by law, and shall be stated separately from all other charges and taxes.

              2. No order or ordinance adopted under this section shall become effective unless the governing body of the city submits to the voters residing within such city at a state general, primary, or special election a proposal to authorize the city to impose a tax under this section.

              3. The question shall be submitted in substantially the following form:

              "Shall the city of .............. and ............ district (if applicable) be authorized to impose a tax on owners of real property in an amount equal to ....... (insert amount not to exceed thirty-five cents) per one hundred dollars assessed valuation for the purpose of constructing, operating, and maintaining a community health center?

                                           □ YES                                               □ NO

If you are in favor of the question, place an "X" in the box opposite "YES". If you are opposed to the question, place an "X" in the box opposite "NO"."

If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the question, then the tax shall become effective in the tax year immediately following its approval. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the question, then the tax shall not become effective unless and until the question is resubmitted under this section to the qualified voters and such question is approved by a majority of the qualified voters voting on the question.

              4. The tax authorized under this section shall be levied and collected in the same manner as other real property taxes are levied and collected within the city.

              5. The governing body of any city that has imposed a real property tax under this section may submit the question of repeal of the tax to the voters on any date available for elections for the city. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of repeal, that repeal shall become effective on the first day of the tax year immediately following its approval. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the tax shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.

              6. Whenever the governing body of any city that has imposed a real property tax under this section receives a petition, signed by a number of registered voters of the city equal to at least two percent of the number of registered voters of the city voting in the last gubernatorial election, calling for an election to repeal the tax, the governing body shall submit to the voters of such city a proposal to repeal the tax. If a majority of the votes cast on the question by the qualified voters voting thereon are in favor of the repeal, the repeal shall become effective on the first day of the tax year immediately following its approval. If a majority of the votes cast on the question by the qualified voters voting thereon are opposed to the repeal, then the tax shall remain effective until the question is resubmitted under this section to the qualified voters and the repeal is approved by a majority of the qualified voters voting on the question.

              7. If the real property tax authorized under this section is repealed or terminated by any means, all funds collected under the tax shall continue to be used solely for the designated purposes."; and

              Further amend said title, enacting clause and intersectional references accordingly.

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            On motion of Representative McGhee, House Amendment No. 8 was adopted.

            Representative Scharnhorst offered House Amendment No. 9.

House Amendment No. 9

AMEND House Committee Substitute for Senate Bill No. 30, Section 144.518, Page 20, Line 58, by inserting after all of said section, the following:

              "144.521. In addition to the exemptions granted under section 144.030, there is hereby specifically exempted from the provisions of sections 144.010 to 144.525, sections 144.600 to 144.761, sections 190.335 to 190.337, RSMo, section 238.235, RSMo, section 238.236, RSMo, section 238.410, RSMo, section 321.242, RSMo, section 573.505, RSMo, section 644.032, RSMo, and any local sales tax law as defined in section 32.085, RSMo, and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525, sections 144.600 to 144.761, sections 190.335 to 190.337, RSMo, section 238.235, RSMo, section 238.236, RSMo, section 238.410, RSMo, section 321.242, RSMo, section 573.505, RSMo, section 644.032, RSMo, and any local sales tax law as defined in section 32.085, RSMo, all purchases of equipment, machinery, materials, supplies, fixtures, and shoes by the owner or operator of a facility used for the sport of bowling where sales tax is collected and remitted on all amounts charged for participation in such sport, including amounts paid for the rental of items used to participate in such sport."; and

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

            Representative Hughes offered House Amendment No. 1 to House Amendment No. 9.

House Amendment No. 1

to

House Amendment No. 9

AMEND House Amendment No. 9 to House Committee Substitute for Senate Bill No. 30, Page 20, Section 144.518, Line 58, by inserting after the word "bowling", the following:

              "and golf".

            Representative Pratt assumed the Chair.

            Representative Darrough offered House Substitute Amendment No. 1 for House Amendment No. 1 to House Amendment No. 9.

House Substitute Amendment No. 1

for

House Amendment No. 1

to

House Amendment No. 9

AMEND House Amendment No. 9 to House Committee Substitute for Senate Bill No. 30, Page 20, Section 144.518, Line 58, by inserting after the word "bowling" the following:

              "and golf", "video and game rental", and "rental tools", and "batting cages".

            On motion of Representative Darrough, House Substitute Amendment No. 1 for House Amendment No. 1 to House Amendment No. 9 was adopted.

            HCS SB 30, as amended, with House Amendment No. 9, as amended, pending, was laid over.

THIRD READING OF HOUSE BILLS

            HCS HB 159, relating to dam and reservoir safety, was taken up by Representative Bivins.

            Representative Dempsey moved the previous question.

            Which motion was adopted by the following vote:

            On motion of Representative Bivins, HCS HB 159 was read the third time and passed by the following vote:

            Representative Pratt declared the bill passed.

            HCS HB 827, relating to children in residential care, was taken up by Representative Muschany.

            On motion of Representative Muschany, HCS HB 827 was read the third time and passed by the following vote:

            Representative Pratt declared the bill passed.

            HCS HBs 952 & 674, relating to long-term care facilities, was taken up by Representative Wilson (130).

            On motion of Representative Wilson (130), HCS HBs 952 & 674 was read the third time and passed by the following vote:

            Representative Pratt declared the bill passed.

COMMITTEE REPORTS

            Committee on Elections, Chairman May reporting:

            Mr. Speaker: Your Committee on Elections, to which was referred SB 593 and SCS SB 594, begs leave to report it has examined the same and recommends that the House Committee Substitute Do Pass, and pursuant to Rule 25(21)(f) be referred to the Committee on Rules.

            Committee on Judiciary, Chairman Pratt reporting:

            Mr. Speaker: Your Committee on Judiciary, to which was referred SCS SB 163, begs leave to report it has examined the same and recommends that the House Committee Substitute Do Pass, and pursuant to Rule 25(21)(f) be referred to the Committee on Rules.

            Special Committee on General Laws, Chairman Tilley reporting:

            Mr. Speaker: Your Special Committee on General Laws, to which was referred HB 888, begs leave to report it has examined the same and recommends that it Do Pass, and pursuant to Rule 25(21)(f) be referred to the Committee on Rules.

            Special Committee on Veterans, Chairman Day reporting:

            Mr. Speaker: Your Special Committee on Veterans, to which was referred SB 666, begs leave to report it has examined the same and recommends that the House Committee Substitute Do Pass, and pursuant to Rule 25(21)(f) be referred to the Committee on Rules.

            Committee on Transportation, Chairman St. Onge reporting:

            Mr. Speaker: Your Committee on Transportation, to which was referred SCS SB 104, begs leave to report it has examined the same and recommends that the House Committee Substitute Do Pass, and pursuant to Rule 25(21)(f) be referred to the Committee on Rules.

            Committee on Rules, Chairman Cooper (120) reporting:

            Mr. Speaker: Your Committee on Rules, to which was referred HCS HB 442, begs leave to report it has examined the same and recommends that it Do Pass.

            Mr. Speaker: Your Committee on Rules, to which was referred HCS HB 1264, begs leave to report it has examined the same and recommends that it Do Pass.

            Mr. Speaker: Your Committee on Rules, to which was referred HCS SB 25, begs leave to report it has examined the same and recommends that it Do Pass.

            Mr. Speaker: Your Committee on Rules, to which was referred SCS SB 46, begs leave to report it has examined the same and recommends that it Do Pass.