190.335. Central dispatch for emergency services, alternative funding by county sales tax, procedure, ballot form, rate of tax--collection, limitations--adoption of alternate tax, telephone tax to exp

MISSOURI STATUTES AND CODES

190.335. Central dispatch for emergency services, alternative funding by county sales tax, procedure, ballot form, rate of tax--collection, limitations--adoption of alternate tax, telephone tax to exp

Central dispatch for emergency services, alternative funding by countysales tax, procedure, ballot form, rate of tax--collection,limitations--adoption of alternate tax, telephone tax to expire,when--board appointment and election, qualification,terms--continuation of board in Greene County--board appointmentin Christian County.

190.335. 1. In lieu of the tax levy authorized under section 190.305for emergency telephone services, the county commission of any county mayimpose a county sales tax for the provision of central dispatching of fireprotection, including law enforcement agencies, emergency ambulance serviceor any other emergency services, including emergency telephone services,which shall be collectively referred to herein as "emergency services", andwhich may also include the purchase and maintenance of communications andemergency equipment, including the operational costs associated therein, inaccordance with the provisions of this section.

2. Such county commission may, by a majority vote of its members,submit to the voters of the county, at a public election, a proposal toauthorize the county commission to impose a tax under the provisions ofthis section. If the residents of the county present a petition signed bya number of residents equal to ten percent of those in the county who votedin the most recent gubernatorial election, then the commission shall submitsuch a proposal to the voters of the county.

3. The ballot of submission shall be in substantially the followingform:

Shall the county of ............................... (insert name ofcounty) impose a county sales tax of ............ (insert rate of percent)percent for the purpose of providing central dispatching of fireprotection, emergency ambulance service, including emergency telephoneservices, and other emergency services?

â ã YES â ã NO

If a majority of the votes cast on the proposal by the qualified votersvoting thereon are in favor of the proposal, then the ordinance shall be ineffect as provided herein. If a majority of the votes cast by thequalified voters voting are opposed to the proposal, then the countycommission shall have no power to impose the tax authorized by this sectionunless and until the county commission shall again have submitted anotherproposal to authorize the county commission to impose the tax under theprovisions of this section, and such proposal is approved by a majority ofthe qualified voters voting thereon.

4. The sales tax may be imposed at a rate not to exceed one percenton the receipts from the sale at retail of all tangible personal propertyor taxable services at retail within any county adopting such tax, if suchproperty and services are subject to taxation by the state of Missouriunder the provisions of sections 144.010 to 144.525, RSMo. The sales taxshall not be collected prior to thirty-six months before operation of thecentral dispatching of emergency services.

5. Except as modified in this section, all provisions of sections32.085 and 32.087, RSMo, shall apply to the tax imposed under this section.

6. Any tax imposed pursuant to section 190.305 shall terminate at theend of the tax year in which the tax imposed pursuant to this section foremergency services is certified by the board to be fully operational. Anyrevenues collected from the tax authorized under section 190.305 shall becredited for the purposes for which they were intended.

7. At least once each calendar year, the governing body shallestablish a tax rate, not to exceed the amount authorized, that togetherwith any surplus revenues carried forward will produce sufficient revenuesto fund the expenditures authorized by this act. Amounts collected inexcess of that necessary within a given year shall be carried forward tosubsequent years. The governing body shall make its determination of suchtax rate each year no later than September first and shall fix the new ratewhich shall be collected as provided in this act. Immediately upon makingits determination and fixing the rate, the governing body shall publish inits minutes the new rate, and it shall notify every retailer by mail of thenew rate.

8. Immediately upon the affirmative vote of voters of such a countyon the ballot proposal to establish a county sales tax pursuant to theprovisions of this section, the county commission shall appoint the initialmembers of a board to administer the funds and oversee the provision ofemergency services in the county. Beginning with the general election in1994, all board members shall be elected according to this section andother applicable laws of this state. At the time of the appointment of theinitial members of the board, the commission shall relinquish and no longerexercise the duties prescribed in this chapter with regard to the provisionof emergency services and such duties shall be exercised by the board.

9. The initial board shall consist of seven members appointed withoutregard to political affiliation, who shall be selected from, and who shallrepresent, the fire protection districts, ambulance districts, sheriff'sdepartment, municipalities, any other emergency services and the generalpublic. This initial board shall serve until its successor board is dulyelected and installed in office. The commission shall ensure geographicrepresentation of the county by appointing no more than four members fromeach district of the county commission.

10. Beginning in 1994, three members shall be elected from eachdistrict of the county commission and one member shall be elected at large,such member to be the chairman of the board. Of those first elected, fourmembers from districts of the county commission shall be elected for termsof two years and two members from districts of the county commission andthe member at large shall be elected for terms of four years. In 1996, andthereafter, all terms of office shall be four years.

11. Notwithstanding the provisions of subsections 8 to 10 of thissection to the contrary, in any county of the first classification withmore than two hundred forty thousand three hundred but fewer than twohundred forty thousand four hundred inhabitants, any emergency telephoneservice 911 board appointed by the county under section 190.309 which is inexistence on the date the voters approve a sales tax under this sectionshall continue to exist and shall have the powers set forth under section190.339.

12. (1) Notwithstanding the provisions of subsections 8 to 10 ofthis section to the contrary, in any county of the second classificationwith more than fifty-four thousand two hundred but fewer than fifty-fourthousand three hundred inhabitants that has approved a sales tax under thissection, the county commission shall appoint the members of the board toadminister the funds and oversee the provision of emergency services in thecounty.

(2) The board shall consist of seven members appointed without regardto political affiliation. Each member shall be one of the following:

(a) The head of any of the county's fire protection districts, or adesignee;

(b) The head of any of the county's ambulance districts, or adesignee;

(d) The head of any of the police departments in the county, or adesignee; and

(e) The head of any of the county's emergency managementorganizations, or a designee.

(3) Upon the appointment of the board under this subsection, theboard shall have the power provided in section 190.339 and shall exerciseall powers and duties exercised by the county commission under thischapter, and the commission shall relinquish all powers and duties relatingto the provision of emergency services under this chapter to the board.