Missouri HB 2753: Changes the law regarding businesses closed because of a shutdown order

Bill Text

SECOND REGULAR SESSION
HOUSE BILL NO. 2753
101ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE PLOCHER.
3328H.01I DANA RADEMAN MILLER, Chief Clerk
AN ACT
To amend chapter 44, RSMo, by adding thereto one new section relating to protecting
Missouri's economy during a state of emergency declared by the governor.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 44, RSMo, is amended by adding thereto one new section, to be
2 known as section 44.251, to read as follows:
44.251. 1. This section shall be known and may be cited as the "Protecting
2 Missouri's Small Businesses Act".
3 2. As used in this section, the following terms mean:
4 (1) "Reason outside the business organization's control", any reason for which
5 the governor proclaims a state of emergency as provided in chapter 44. Such reasons
6 include, but are not limited to, communicable disease spread by direct human contact
7 suchasperson-to-personcontactordropletspread. Suchreasonsshallnotbeconstrued
8 to include violations of sanitation or food safety rules or structural safety rules;
9 (2) "Shutdown order", any order by the state or any agency or political
10 subdivisionthereoftocloseabusinessorganizationduringastateofemergencydeclared
11 bythegovernorthatiscausedbyanyreason outsidethebusiness organization'scontrol.
12 3. The general assembly hereby finds and declares the following:
13 (1) It is an essential function of state government to protect the public health,
14 welfare, peace, safety, and the economic viability and well-being of Missourians;
15 (2) One method of protecting Missourians is to preserve and promote the
16 economic viability, well-being, and development of businesses in this state;
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

17 (3) States of emergency may require the state and its political subdivisions to
18 take necessary emergency actions for the protection of Missourians that may adversely
19 affect the economic viability and well-being of Missourians and businesses in the state;
20 (4) Such governmental actions should not be entered into without careful
21 consideration of and appropriate concern for the lasting effects that may cause
22 economic loss to Missourians and businesses in the state;
23 (5) It is the public policy of the state of Missouri that a political subdivision shall
24 give appropriate consideration to the effects of its actions on the economic well-being of
25 Missourians and businesses in the state; and
26 (6) To ensure that a political subdivision gives appropriate consideration to such
27 actions,apoliticalsubdivisionshallparticipateineconomiclossescausedbythepolitical
28 subdivision's actions affecting Missourians and businesses in the state as provided in
29 this section.
30 4. (1) Notwithstanding any other provision of law to the contrary, beginning
31 January 1, 2023, if any political subdivision with jurisdiction over a business
32 implements any shutdown order or orders after the governor declares a state of
33 emergency as provided in this chapter and the business closes solely due to such
34 shutdown order or orders for at least twenty-one consecutive days or at least forty-five
35 cumulative days, the following shall apply:
36 (a) Any fee for a business license imposed by the political subdivision with
37 jurisdiction over the business shall be waived for the business during the period of the
38 shutdownorderorordersor sixmonths,whicheverislonger. Feesforabusiness license
39 may be prorated; and
40 (b) The political subdivision with jurisdiction over the business shall reduce the
41 realandpersonalpropertytaxliabilityofsuchbusinessbasedonthenumberofdaysthe
42 business was shut down in a given year as follows:
43 a. IftheshutdownorderorordersendbeforeJunefirst,theappropriateofficials
44 responsible for assessing and levying real and personal property taxes and providing
45 statements of taxes due in the political subdivision with jurisdiction over the business
46 shall calculate the tax liability of such business as required by law. After such tax
47 liability is calculated, such officials shall reduce such tax liability as required in this
48 section. Such reduction shall be reflected on the statement of taxes due provided to the
49 taxpayer who is liable for the property taxes of the business. Such appropriate officials
50 shall follow all procedures for calculating such taxes and providing such statements
51 provided by law as practicable. A taxpayer receiving a reduced statement of taxes due
52 shall make full payment of such reduced taxes before the delinquency date as provided
53 by law; and
HB 2753 2

54 b. If the shutdown order or orders remain in effect on or after June first, the
55 taxpayer who is liable for the property taxes of the business shall make full payment of
56 taxes due bef