190.803. Formula for tax based on gross receipts--maximum rate--challenge of validity of rules. - Missouri Statutes

Formula for tax based on gross receipts--maximum rate--challenge ofvalidity of rules.

190.803. 1. Each ambulance service's reimbursement allowance shallbe based on its gross receipts using a formula established by thedepartment of social services by rule. The determination of tax due shallbe the monthly gross receipts reported to the department of social servicesmultiplied by the tax rate established by rule by the department of socialservices. Such tax rate may be a graduated rate based on gross receiptsand shall not exceed a rate of six percent per annum of gross receipts.

2. Notwithstanding any other provision of law to the contrary, anyaction respecting the validity of the rules promulgated under this sectionor section 190.815 or 190.833 shall be filed in the circuit court of ColeCounty. The circuit court of Cole County shall hear the matter as thecourt of original jurisdiction.

(L. 2009 S.B. 307)

Expires 9-30-11