☰ Revisor of Missouri


Chapter 190

< > Effective - 28 Aug 1993, 2 histories, see footnote (history) bottom

  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 collection. — 1.  In any county of the first classification without a charter form of government with a population of at least one hundred fifty thousand inhabitants but less than two hundred thousand inhabitants, the county commission may use all or a part of the moneys derived from the emergency telephone tax authorized pursuant to section 190.305 for central dispatching of fire protection, emergency ambulance service or any other emergency services, which may include the purchase and maintenance of communications and emergency equipment.  In the event such commission chooses to use the tax provided in that section for such services, the provisions of sections 190.300 to 190.320 shall apply except as provided in this section.

  2.  The tax shall not exceed a percentage of the base tariff rate and such percentage shall not exceed an amount equal to a maximum rate of one dollar thirty cents per line per month, the provisions of section 190.305 to the contrary notwithstanding.  The tax imposed by this section and the amounts required to be collected are due monthly.  The amount of tax collected in one calendar month by the service supplier shall be remitted to the governing body no later than one month after the close of a calendar month.  On or before the last day of each calendar month, a return for the preceding month shall be filed with the governing body in such form as the governing body and service supplier shall agree.  The service supplier shall include the list of any service user refusing to pay the tax imposed by this section 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.  The records shall be maintained for a period of one year from the time the tax is collected.  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.  Nothing in this section shall be construed to require any municipality or other political subdivision to join the central dispatching system established pursuant to this section.  The governing body of any municipality or other political subdivision may contract with the board established pursuant to section 190.327 for such services or portion of such services, or for the purchase and maintenance of communication and emergency equipment.


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

---- end of effective  28 Aug 1993 ----

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190.325 8/28/2018
190.325 8/28/1993 8/28/2018

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