Effective - 28 Aug 2007
190.305. Emergency telephone service may be provided — tax levy authorized — governing body of Christian and Scott counties may contract for services — time limitation on tax — rate — collection. — 1. In addition to its other powers for the protection of the public health, a governing body may provide for the operation of an emergency telephone service and may pay for it by levying an emergency telephone tax for such service in those portions of the governing body's jurisdiction for which emergency telephone service has been contracted. The governing body may do such other acts as are expedient for the protection and preservation of the public health and are necessary for the operation of the emergency telephone system. The governing body is hereby authorized to levy the tax in an amount not to exceed fifteen percent of the tariff local service rate, as defined in section 190.300, or seventy-five cents per access line per month, whichever is greater, except as provided in sections 190.325 to 190.329, in those portions of the governing body's jurisdiction for which emergency telephone service has been contracted. In any county of the third classification with a population of at least thirty-two thousand but not greater than forty thousand that borders a county of the first classification, a governing body of a third or fourth class city may, with the consent of the county commission, contract for service with a public agency to provide services within the public agency's jurisdiction when such city is located wholly within the jurisdiction of the public agency. Consent shall be demonstrated by the county commission authorizing an election within the public agency's jurisdiction pursuant to section 190.320. Any contract between governing bodies and public agencies in existence on August 28, 1996, that meets such criteria prior to August 28, 1996, shall be recognized if the county commission authorized the election for emergency telephone service and a vote was held as provided in section 190.320. The governing body shall provide for a board pursuant to sections 190.327 and 190.328. The board of any county of the first classification with more than one hundred four thousand six hundred but fewer than one hundred four thousand seven hundred inhabitants shall provide services to a city located in more than one county only after making an agreement or contracting with the city for such services, provided that any agreement or contract in effect, as of January 1, 2006, shall continue until such time as a successor agreement or contract is entered into by the board and city and such agreement or contract is to provide services for a period of three or more years.
2. The tax shall be utilized to pay for the operation of emergency telephone service and the operational costs associated with the answering and dispatching of emergency calls as deemed appropriate by the governing body, and may be levied at any time subsequent to execution of a contract with the provider of such service at the discretion of the governing body, but collection of such tax shall not begin prior to twenty-seven months before operation of the emergency telephone service and dispatch center.
3. Such tax shall be levied only upon the tariff rate. No tax shall be imposed upon more than one hundred exchange access facilities or their equivalent per person per location.
4. Every billed service user is liable for the tax until it has been paid to the service supplier.
5. The duty to collect the tax from a service user shall commence at such time as specified by the governing body in accordance with the provisions of sections 190.300 to 190.320. The tax required to be collected by the service supplier shall be added to and may be stated separately in the billings to the service user.
6. Nothing in this section imposes any obligation upon a service supplier to take any legal action to enforce the collection of the tax imposed by this section. The service supplier shall provide the governing body with a list of amounts uncollected along with the names and addresses of the service users refusing to pay the tax imposed by this section, if any.
7. The tax imposed by this section shall be collected insofar as practicable at the same time as, and along with, the charges for the tariff rate in accordance with the regular billing practice of the service supplier. The tariff rates determined by or stated on the billing of the service supplier are presumed to be correct if such charges were made in accordance with the service supplier's business practices. The presumption may be rebutted by evidence which establishes that an incorrect tariff rate was charged.
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(L. 1981 H.B. 437 § 2, A.L. 1986 H.B. 1268, A.L. 1990 H.B. 951, A.L. 1993 H.B. 910 merged with S.B. 157 & 29, A.L. 1994 S.B. 700, A.L. 1996 H.B. 1097, A.L. 1997 H.B. 249, A.L. 2007 S.B. 22)
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.