190.300. As used in sections 190.300 to 190.320, thefollowing terms and phrases mean:
(1) "Emergency telephone service", a telephone systemutilizing a single three digit number "911" for reporting police,fire, medical or other emergency situations;
(2) "Emergency telephone tax", a tax to finance theoperation of emergency telephone service;
(3) "Exchange access facilities", all facilities providedby the service supplier for local telephone exchange access to aservice user;
(4) "Governing body", the legislative body for a city,county or city not within a county;
(5) "Person", any individual, firm, partnership,copartnership, joint venture, association, cooperativeorganization, corporation, municipal or private, and whetherorganized for profit or not, state, county, politicalsubdivision, state department, commission, board, bureau orfraternal organization, estate, trust, business or common lawtrust, receiver, assignee for the benefit of creditors, trusteeor trustee in bankruptcy, or any other service user;
(6) "Public agency", any city, county, city not within acounty, municipal corporation, public district or publicauthority located in whole or in part within this state whichprovides or has authority to provide fire fighting, lawenforcement, ambulance, emergency medical, or other emergencyservices;
(7) "Service supplier", any person providing exchangetelephone services to any service user in this state;
(8) "Service user", any person, other than a personproviding pay telephone service pursuant to the provisions ofsection 392.520, RSMo, not otherwise exempt from taxation, who isprovided exchange telephone service in this state;
(9) "Tariff rate", the rate or rates billed by a servicesupplier to a service user as stated in the service supplier'stariffs, approved by the Missouri public service commission whichrepresent the service supplier's recurring charges for exchangeaccess facilities or their equivalent, exclusive of all taxes,fees, licenses or similar charges whatsoever.
(L. 1981 H.B. 437 ยง 1, A.L. 1993 S.B. 160)CROSS REFERENCE:
Advisory committee for 911 service oversight, created, members, terms, qualifications, powers and duties, staffed by department of public safety, RSMo 650.325, 650.330