Missouri § 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

§ 32.088. Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

1.  There is hereby created the "Missouri Task Force on Fair, Nondiscriminatory Local Taxation Concerning Motor Vehicles, Trailers, Boats, and Outboard Motors" to consist of the following members:

(1)  The following six members of the general assembly:

(a)  Three members of the house of representatives, with no more than two members from the same political party and each member to be appointed by the speaker of the house of representatives; and

(b)  Three members of the senate, with no more than two members from the same political party and each member to be appointed by the president pro tempore of the senate;

(2)  The director of the department of revenue or the director's designee;

(3)  Two Missouri motor vehicle dealers, with one to be appointed by the speaker of the house of representatives and one to be appointed by the president pro tempore of the senate;

(4)  Two representatives from Missouri county governments, with one to be appointed by the speaker of the house of representatives and one to be appointed by the president pro tempore of the senate;

(5)  Two representatives from Missouri city governments, with one to be appointed by the speaker of the house of representatives and one to be appointed by the president pro tempore of the senate; and

(6)  One Missouri marine dealer, to be appointed by the speaker of the house of representatives.

2.  The task force shall meet within thirty days after its creation and organize by selecting a chair and a vice chair, one of whom shall be a member of the senate and the other of whom shall be a member of the house of representatives.  The chair shall designate a person to keep the records of the task force.  A majority of the task force constitutes a quorum and a majority vote of a quorum is required for any action.

3.  The task force shall meet at least quarterly.  However, the task force shall meet at least monthly during each term of the general assembly.  Meetings may be held by telephone or video conference at the discretion of the chair.

4.  Members shall serve on the task force without compensation but may, subject to appropriation, be reimbursed for actual and necessary expenses incurred in the performance of their official duties as members of the task force.

5.  The goals of the task force shall address:

(1)  The disparity in taxation that resulted from the Missouri Supreme Court's decision in Street v. Director of Revenue, 361 S.W.3d 355 (Mo. en banc 2012), concerning the local taxation of motor vehicles, boats, trailers, and outboard motors if purchased from a source other than a licensed Missouri dealer;

(2)  The need for local jurisdictions to continue to receive revenue to provide vital services restored by S.B. 23, effective July 5, 2013; and

(3)  The need to avoid placing Missouri dealers of motor vehicles, outboard motors, boats, and trailers at a competitive disadvantage to non-Missouri dealers of motor vehicles, outboard motors, boats, and trailers.

6.  The task force shall:

(1)  Review evidence regarding the methods to address the goals of the task force;

(2)  Review the methods used by other states to address the goals of the task force;

(3)  Review the impact of the disparity of treatment on Missouri dealers; and

(4)  Develop legislation that will not discriminate against Missouri dealers and will safeguard local revenue to provide vital local services.

7.  On or before December 31, 2017, the task force shall submit a report on its findings to the governor and general assembly.  The report shall include any dissenting opinions in addition to any majority opinions.

8.  The task force shall expire on January 1, 2018, or upon submission of a report under subsection 7 of this section, whichever is earlier.

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(L. 2016 H.B. 2140)

Expires 1-01-18 or upon submission of report under subsection 7, whichever is earlier.

---- end of effective  28 Aug 2016 ----

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