Effective - 28 Aug 2011
190.040. Form of ballot — effect of passage on tax rate — fund created — refunds, when. — 1. For the organization of a district which shall levy a property tax, the question shall be submitted in substantially the following form:
Shall there be organized in the counties of ______, state of Missouri, an ambulance district for the establishment and operation of an ambulance service to be located within the boundaries of said proposed district and having the power to impose a property tax not to exceed the annual rate of thirty cents on the hundred dollars assessed valuation without voter approval, and such additional tax as may be approved hereafter by vote thereon, to be known as "______ Ambulance District" as prayed for by petition filed with the county clerk of ______ County, Missouri, on the ______ day of ______, 20______?
2. For the organization of a district which shall levy a sales tax, the question shall be submitted in substantially the following form:
Shall there be organized in the counties of ______ , state of Missouri, an ambulance district for the establishment and operation of an ambulance service to be located within the boundaries of said district and having the power to impose a sales tax in an amount not to exceed one-half of one percent without voter approval, and such additional tax as may be approved hereafter by vote thereon, to be known as "______ Ambulance District" as prayed for by petition filed with the county clerk of ______ County, Missouri, on the ______ day of ______, 20______?
3. If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the sales tax authorized in this section shall be in effect and the governing body of the ambulance district shall lower the level of its tax rate by an amount which reduces property tax revenues by an amount equal to fifty percent of the amount of sales tax collected in the preceding year. If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the ambulance district shall not impose the sales tax authorized in this section unless and until the governing body of such ambulance district resubmits a proposal to authorize the governing body of the ambulance district to impose the sales tax authorized by this section and such proposal is approved by a majority of the qualified voters voting thereon.
4. All revenue received by a district from the tax authorized pursuant to this section shall be deposited in a special trust fund, and be used solely for the purposes specified in the proposal submitted pursuant to this section for so long as the tax shall remain in effect.
5. All sales taxes collected by the director of revenue pursuant to this section, 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 section 32.087, shall be deposited in a special trust fund, which is hereby created, to be known as the "Ambulance District Sales Tax Trust Fund". The moneys in the ambulance district 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 and the amount collected in each district imposing a sales tax pursuant to this section, and the records shall be open to inspection by officers of the county and to 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 governing body of the district which levied the tax. Such funds shall be deposited with the board treasurer of each such district.
6. The director of revenue may make refunds from the amounts in the trust fund and credit any district for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such district. If any district abolishes the tax, the district 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 district, the director of revenue shall remit the balance in the account to the district and close the account of that district. The director of revenue shall notify each district of each instance of any amount refunded or any check redeemed from receipts due the district.
7. Except as modified in this section, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed pursuant to this section.
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(L. 1971 S.B. 108 § 7, A.L. 1978 H.B. 971, A.L. 1984 H.B. 924, A.L. 2011 S.B. 226)
Structure Missouri Revised Statutes
Title XII - Public Health and Welfare
Chapter 190 - Emergency Services
Section 190.020 - Public hearing, notice — costs, how paid.
Section 190.025 - Petitions — consolidation, when — amended, how.
Section 190.030 - Sufficiency of petition, county commission to determine.
Section 190.035 - Notice of election, contents.
Section 190.040 - Form of ballot — effect of passage on tax rate — fund created — refunds, when.
Section 190.041 - Tax levy for central dispatching service, when, amount — funds kept separate.
Section 190.043 - Increase in tax rate without voter approval, when, amount.
Section 190.045 - Returns of election, where filed — effect of.
Section 190.051 - Change in number of board members, when — ballot language.
Section 190.052 - Board member must live in his district — vacancies, how filled.
Section 190.053 - Educational training required for board of directors — failure to attend.
Section 190.056 - Recall of directors, procedure.
Section 190.060 - Powers of district.
Section 190.065 - Bonds, issuance of — election, form of ballot.
Section 190.070 - Annexation, petition for — hearing — election, form of ballot.
Section 190.074 - Collection of taxes — levy — procedure.
Section 190.075 - Records, what and how kept.
Section 190.080 - Donated property — title, how taken.
Section 190.085 - Failure to approve bonds, effect of — dissolution — funds, how rebated.
Section 190.094 - Minimum ambulance staffing — volunteer defined.
Section 190.100 - Definitions.
Section 190.102 - Regional EMS advisory committees.
Section 190.104 - Pediatric emergency medical services system.
Section 190.107 - Contracts for mutual aid services.
Section 190.108 - Air ambulance licenses — sale or transfer of ownership, notice required.
Section 190.109 - Ground ambulance license.
Section 190.111 - Inspection limitation — effect of sale or transfer on a license.
Section 190.120 - Insurance, what coverage required — policy provisions required — term of policy.
Section 190.131 - Certification of training entities.
Section 190.133 - Emergency medical response agency license.
Section 190.134 - Dispatch agency, requirements.
Section 190.142 - Emergency medical technician license — rules.
Section 190.144 - Immunity from liability, when.
Section 190.146 - Lapse of license, request to return to active status, procedure.
Section 190.160 - Renewals of licenses, requirements.
Section 190.165 - Suspension or revocation of licenses, grounds for — procedure.
Section 190.171 - Aggrieved party may seek review by administrative hearing commission.
Section 190.173 - Confidentiality of information.
Section 190.175 - Records to be maintained by licensee.
Section 190.176 - Data collection system.
Section 190.180 - Penalty for violation.
Section 190.185 - Rules and regulations, department to adopt — procedure.
Section 190.190 - Time to comply granted existing equipment and personnel.
Section 190.200 - Public information and education.
Section 190.205 - Insurers' duties.
Section 190.243 - Transportation to trauma, STEMI, or stroke centers or hospitals, how authorized.
Section 190.248 - Investigations of allegations of violations, completed when — access to records.
Section 190.255 - Naloxone, first responder may administer, when — definition.
Section 190.265 - Helipads, hospitals not required to have fencing or barriers.
Section 190.270 - Citation of law.
Section 190.275 - Definitions.
Section 190.286 - Inapplicability to certain out-of-state businesses.
Section 190.290 - Definitions.
Section 190.300 - Definitions.
Section 190.306 - Dissolution of emergency telephone service not required, when (Christian County).
Section 190.315 - Contract for service authorized.
Section 190.320 - Election — ballot form.
Section 190.328 - Election of board, Christian and Scott counties, when — terms.
Section 190.329 - Election of board, exceptions, when — terms.
Section 190.334 - Performance and fiscal audits authorized.
Section 190.336 - Recall, board members subject to — procedure.
Section 190.340 - Emergency services board, officers duties, rules and regulations.
Section 190.355 - Use of existing resources required.
Section 190.400 - Definitions — interoperability service agreements, what agencies.
Section 190.420 - Fund established.
Section 190.470 - Alternate consolidation — petition, election — board appointed, requirements.
Section 190.475 - Centralized database to be maintained, updates.
Section 190.500 - Temporary license — qualified health care professions — declared emergency.
Section 190.525 - Definitions.
Section 190.534 - Violations, penalty — attorney general to have concurrent jurisdiction.
Section 190.537 - Rulemaking authority.
Section 190.550 - Schedule of fees established, rules — collection and deposit.
Section 190.600 - Citation of act — definitions.
Section 190.606 - Immunity from liability, what persons and entities.
Section 190.609 - Order effective, when — limitations of order.
Section 190.618 - Rules — rulemaking authority.
Section 190.621 - Penalty for concealing or falsifying an order.
Section 190.800 - Imposition of tax — definitions.
Section 190.803 - Formula for tax based on gross receipts — challenge of validity of rules.
Section 190.806 - Record-keeping requirements, confidentiality.
Section 190.812 - Determination of tax final, when — timely protest permitted.
Section 190.815 - Rulemaking authority.
Section 190.818 - Remittance of tax — fund created, use of moneys.
Section 190.821 - Tax period — failure to pay, delinquency, enforcement procedures.
Section 190.824 - Tax-exempt status of ambulance service not affected.
Section 190.827 - Payments to ambulance services, when.
Section 190.830 - Federal financial participation required.
Section 190.833 - No tax imposed prior to effective date.
Section 190.836 - Rules requirements, authority.
Section 190.839 - Expiration date.
Section 190.840 - Nonseverability clause.
Section 190.900 - REPLICA enacted — definitions.
Section 190.903 - Home state licensure.
Section 190.906 - Compact privilege to practice.
Section 190.909 - Conditions of practice in a remote state.
Section 190.912 - Relationship to emergency management assistance compact.
Section 190.915 - Veterans, service members separating from active duty military, and their spouses.
Section 190.918 - Adverse actions.
Section 190.921 - Additional powers invested in a member state's EMS authority.
Section 190.924 - Establishment of the interstate commission for EMS personnel practice.
Section 190.927 - Coordinated database.
Section 190.933 - Oversight, dispute resolution, and enforcement.