FIRST REGULAR SESSION
HOUSE BILL NO. 578
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE LUETKENHAUS.
Read 1st time January 30, 2001, and 1000 copies ordered printed.
TED WEDEL, Chief Clerk
AN ACT
To amend chapter 190, RSMo, relating to ambulance districts by adding thereto one new section relating to the same subject.
Section A. Chapter 190, RSMo, is amended by adding thereto one new section, to be known as section 190.063, to read as follows:
190.063. 1. The governing body of any ambulance district which is created, incorporated and managed pursuant to section 190.001 to 190.090 may impose a sales tax in an amount of up to one-fourth of one percent on all retail sales made in such ambulance district which are subject to taxation pursuant to the provisions of sections 144.010 to 144.525, RSMo. The tax authorized by this section shall be in addition to any and all other sales taxes allowed by law, except that no sales tax imposed pursuant to the provisions of this section shall be effective unless the governing body of the ambulance district submits to the voters of such ambulance district, at a county or state general, primary or special election, a proposal to authorize the governing body of the ambulance district to impose a tax.
2. The ballot of submission shall contain, but need not be limited to, the following language:
Shall . . . . . . . . . . . . . . . . . . (insert name of district) Ambulance District impose a sales tax of . . . . . . . . . . . . . (insert rate of tax) for the purpose of providing revenues for the operation of maintaining an ambulance service?
Yes No
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. 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.
3. All revenue received by an ambulance district from the tax authorized pursuant to the provisions of this section shall be deposited in a special trust fund and shall be used solely for the operation of the ambulance district.
4. All sales taxes collected by the director of revenue pursuant to this section on behalf of any ambulance district, 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, RSMo, 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 fund and of the amounts which were collected in each ambulance district imposing a sales tax pursuant to this section, and the records shall be open to the inspection of officers of the ambulance district and 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 ambulance district which levied the tax. Such funds shall be deposited with the treasurer of each such ambulance district, and all expenditures of funds arising from the ambulance district sales tax trust fund shall be for the operation of the ambulance district and for no other purpose.
5. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any ambulance district for erroneous payments and overpayments made and may redeem dishonored checks and drafts deposited to the credit of such ambulance districts. If any ambulance district abolishes the tax, the ambulance 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 ambulance district, the director of revenue shall remit the balance in the account to the ambulance district and close the account of that ambulance district. The director of revenue shall notify each ambulance district of each instance of any amount refunded or any check redeemed from receipts due the ambulance district. In the event a tax within an ambulance district is approved pursuant to this section, and such ambulance district is dissolved, if the boundaries of the ambulance district are identical to that of the city, the tax shall continue and proceeds shall be distributed to the governing body of the city formerly containing the ambulance district and the proceeds of the tax shall be used for ambulance services within such city.
6. Except as modified in this section, all provisions of sections 32.085 and 32.087, RSMo, shall apply to the tax
imposed pursuant to this section.
Missouri House of Representatives