You cannot go it alone. In fact, you haven’t been. MRA is dedicated to having a seat at the table whenever political conversations regarding your restaurant takes place.
MRA improves the business climate in which restaurants operate, thereby improving your chance to operate successfully and create career opportunities for Missourians in every community across the state. What legislative victories has MRA achieved in recent years? Here are few to give you a look behind the scenes:
Liquor Liability
If not for MRA, restaurants serving liquor by the drink would pay much higher premiums for liquor liability insurance – if they could even find a carrier willing to write coverage in our state. Importantly, the Association also raised the evidentiary standard to “knowingly served a visibly intoxicated person” and stipulated that blood alcohol levels are not legally sufficient to prove visible intoxication.
Under-reported cash tips
If not for MRA’s work, restaurants could be held responsible for employees’ personal income tax when the Missouri Department of Revenue's testing methodologies led them to suspect employees had failed to report all their cash tips. Restaurants who had received and paid assessments were given refunds after MRA introduced and passed legislation to prevent DOR from issuing such assessments.
Sales tax on mandatory gratuities
MRA introduced and passed legislation stipulating that sales tax is not required on mandatory gratuities. MRA successfully argued that tips are taxed as labor and therefore also subjecting them to sales tax was double taxation.
Sales tax on delivery charges
MRA worked to pass legislation that stipulates sales tax is not required on reasonable delivery fees when such fees are separately stated on the invoice.
Federal tax reform
Working in conjunction with the National Restaurant Association, MRA worked to ensure the FICA Tip Credit was not repealed as part of the recently-passed Tax Cuts & Jobs Act, and that the Act included tax relief for small businesses doing businesses as pass-through entities.
2% Sales tax collection allowance
MRA prevented a repeal of this important provision that allows businesses to retain 2% of sales tax collected as compensation for acting as the tax collector for the state. In preventing the repeal of the 2% sales tax collection allowance, MRA improved the bottom-line of a business by approximately $1,600 for each $1 million in taxable sales.
Liquor Liability
If not for MRA, restaurants serving liquor by the drink would pay much higher premiums for liquor liability insurance – if they could even find a carrier willing to write coverage in our state. Importantly, the Association also raised the evidentiary standard to “knowingly served a visibly intoxicated person” and stipulated that blood alcohol levels are not legally sufficient to prove visible intoxication.
Under-reported cash tips
If not for MRA’s work, restaurants could be held responsible for employees’ personal income tax when the Missouri Department of Revenue's testing methodologies led them to suspect employees had failed to report all their cash tips. Restaurants who had received and paid assessments were given refunds after MRA introduced and passed legislation to prevent DOR from issuing such assessments.
Sales tax on mandatory gratuities
MRA introduced and passed legislation stipulating that sales tax is not required on mandatory gratuities. MRA successfully argued that tips are taxed as labor and therefore also subjecting them to sales tax was double taxation.
Sales tax on delivery charges
MRA worked to pass legislation that stipulates sales tax is not required on reasonable delivery fees when such fees are separately stated on the invoice.
Federal tax reform
Working in conjunction with the National Restaurant Association, MRA worked to ensure the FICA Tip Credit was not repealed as part of the recently-passed Tax Cuts & Jobs Act, and that the Act included tax relief for small businesses doing businesses as pass-through entities.
2% Sales tax collection allowance
MRA prevented a repeal of this important provision that allows businesses to retain 2% of sales tax collected as compensation for acting as the tax collector for the state. In preventing the repeal of the 2% sales tax collection allowance, MRA improved the bottom-line of a business by approximately $1,600 for each $1 million in taxable sales.
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