190.292. Emergency services, sales tax levy authorized--ballot language--rate of tax--termination of tax--board to administer funds established, members (Warren County).
Emergency services, sales tax levy authorized--ballot language--rateof tax--termination of tax--board to administer funds established,members (Warren County).
190.292. 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 of county) imposea county sales tax of ............ (insert rate of percent) percent forthe purpose of providing central dispatching of fire protection, emergencyambulance service, including emergency telephone services, and otheremergency 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 board, as established bysubsection 11 of this section, shall establish a tax rate, not to exceedthe amount authorized, that together with any surplus revenues carriedforward will produce sufficient revenues to fund the expendituresauthorized by sections 190.290 to 190.296. Amounts collected in excess ofthat necessary within a given year shall be carried forward to subsequentyears. The board shall make its determination of such tax rate each yearno later than September first and shall fix the new rate which shall becollected as provided in sections 190.290 to 190.296. Immediately uponmaking its determination and fixing the rate, the board 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, three of whom shall be selected from, andwho shall represent, the fire protection districts, ambulance districts,sheriff's department, municipalities, and any other emergency services.Four of the members of the board shall not be selected from or representthe fire protection districts, ambulance districts, sheriff's department,municipalities, or any other emergency services. Any individual serving onthe board on August 28, 2004, may continue to serve and seek reelection orreappointment to the board, notwithstanding any provisions of thissubsection. This initial board shall serve until its successor board isduly elected and installed in office. The commission shall ensuregeographic representation of the county by appointing no more than fourmembers from each 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.The members of the board shall annually elect, from among their number, thechairman of the board. Of those first elected, four members from districtsof the county commission shall be elected for terms of two years and twomembers from districts of the county commission and the member at largeshall be elected for terms of four years. In 1996, and thereafter, allterms of office shall be four years. The election of the board membersshall be conducted at the first municipal election held in a calendar year.
11. When the board is organized, it shall be a body corporate and apolitical subdivision of the state and shall be known as the "............Emergency Services Board".
12. This section shall only apply to any county of the thirdclassification without a township form of government and with more thantwenty-four thousand five hundred but less than twenty-four thousand sixhundred inhabitants.
(L. 2004 S.B. 1329 § 190.344, A.L. 2005 H.B. 58)