190.325. Central dispatching service for emergency services (Clay and Jefferson counties)--use of emergency telephone moneys--tax rate--contracts for service for other political subdivisions--tax coll - Missouri Statutes

Central dispatching service for emergency services (Clay and Jeffersoncounties)--use of emergency telephone moneys--tax rate--contractsfor service for other political subdivisions--tax collection.

190.325. 1. In any county of the first classificationwithout a charter form of government with a population of atleast one hundred fifty thousand inhabitants but less than twohundred thousand inhabitants, the county commission may use allor a part of the moneys derived from the emergency telephone taxauthorized pursuant to section 190.305 for central dispatching offire protection, emergency ambulance service or any otheremergency services, which may include the purchase andmaintenance of communications and emergency equipment. In theevent such commission chooses to use the tax provided in thatsection for such services, the provisions of sections 190.300 to190.320 shall apply except as provided in this section.

2. The tax shall not exceed a percentage of the base tariffrate and such percentage shall not exceed an amount equal to amaximum rate of one dollar thirty cents per line per month, theprovisions of section 190.305 to the contrary notwithstanding.The tax imposed by this section and the amounts required to becollected are due monthly. The amount of tax collected in onecalendar month by the service supplier shall be remitted to thegoverning body no later than one month after the close of acalendar month. On or before the last day of each calendarmonth, a return for the preceding month shall be filed with thegoverning body in such form as the governing body and servicesupplier shall agree. The service supplier shall include thelist of any service user refusing to pay the tax imposed by thissection with each return filing. The service supplier requiredto file the return shall deliver the return, together with aremittance of the amount of the tax collected. The records shallbe maintained for a period of one year from the time the tax iscollected. From every remittance to the governing body made onor before the date when the same becomes due, the servicesupplier required to remit the same shall be entitled to deductand retain, as a collection fee, an amount equal to two percentthereof.

3. Nothing in this section shall be construed to requireany municipality or other political subdivision to join thecentral dispatching system established pursuant to this section.The governing body of any municipality or other politicalsubdivision may contract with the board established pursuant tosection 190.327 for such services or portion of such services, orfor the purchase and maintenance of communication and emergencyequipment.

(L. 1990 H.B. 951 § 1 subsec. 1, A.L. 1993 H.B. 910)