Section 190.310

Title XII PUBLIC HEALTH AND WELFARE

Chapter 190

Effective - 12 Jun 1990, see footnote   

  190.310.  Tax due quarterly — return filed when, content — record retention period — rate determination, notification — collection fee allowed. — 1.  The tax imposed by sections 190.300 to 190.320 and the amounts required to be collected are due quarterly.  The amount of tax collected in one calendar quarter by the service supplier shall be remitted to the governing body no later than sixty days after the close of a calendar quarter.  On or before the sixtieth day of each calendar quarter following, a return for the preceding quarter shall be filed with the governing body in such form as the governing body and service supplier shall agree.  The service supplier will include the list of any service user refusing to pay the tax imposed by sections 190.300 to 190.320 with each return filing.  The service supplier required to file the return shall deliver the return, together with a remittance of the amount of the tax collected under the provisions of sections 190.300 to 190.320.  The records shall be maintained for a period of one year from the time the tax is collected.

  2.  From every remittance to the governing body made on or before the date when the same becomes due, the service supplier required to remit the same shall be entitled to deduct and retain, as a collection fee, an amount equal to two percent thereof.

  3.  At least once each calendar year, the governing body shall establish a tax rate, not to exceed the amount authorized, that together with any surplus revenues carried forward will produce sufficient revenues to fund the expenditures authorized by sections 190.300 to 190.320.  Amounts collected in excess of that necessary within a given year shall be carried forward to subsequent years.  The governing body shall make its determination of such tax rate each year no later than September first and shall fix the new rate which shall be collected as provided in sections 190.300 to 190.320.  Immediately upon making its determination and fixing the rate, the governing body shall publish in its minutes the new rate, and it shall notify by mail every service supplier registered with it of the new rate.  The governing body may require an audit of the service supplier's books and records concerning the collection and remittance of the tax authorized by sections 190.300 to 190.320.

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(L. 1981 H.B. 437 § 3, A.L. 1990 H.B. 951)

Effective 6-12-90