190.310. Tax due quarterly--return filed when, content--record retention period--rate determination, notification--collection fee allowed.
Tax due quarterly--return filed when, content--record retentionperiod--rate determination, notification--collection fee allowed.
190.310. 1. The tax imposed by sections 190.300 to190.320 and the amounts required to be collected are duequarterly. The amount of tax collected in one calendar quarterby the service supplier shall be remitted to the governing bodyno later than sixty days after the close of a calendar quarter.On or before the sixtieth day of each calendar quarterfollowing, a return for the preceding quarter shall be filedwith the governing body in such form as the governing body andservice supplier shall agree. The service supplier will includethe list of any service user refusing to pay the tax imposed bysections 190.300 to 190.320 with each return filing. Theservice supplier required to file the return shall deliver thereturn, together with a remittance of the amount of the taxcollected under the provisions of sections 190.300 to 190.320.The records shall be maintained for a period of one year fromthe time the tax is collected.
2. From every remittance to the governing body made on orbefore the date when the same becomes due, the service supplierrequired to remit the same shall be entitled to deduct andretain, as a collection fee, an amount equal to two percentthereof.
3. At least once each calendar year, the governing bodyshall establish a tax rate, not to exceed the amount authorized,that together with any surplus revenues carried forward willproduce sufficient revenues to fund the expenditures authorizedby sections 190.300 to 190.320. Amounts collected in excess ofthat necessary within a given year shall be carried forward tosubsequent years. The governing body shall make itsdetermination of such tax rate each year no later than Septemberfirst and shall fix the new rate which shall be collected asprovided in sections 190.300 to 190.320. Immediately uponmaking its determination and fixing the rate, the governing bodyshall publish in its minutes the new rate, and it shall notifyby mail every service supplier registered with it of the newrate. The governing body may require an audit of the servicesupplier's books and records concerning the collection andremittance of the tax authorized by sections 190.300 to 190.320.
(L. 1981 H.B. 437 § 3, A.L. 1990 H.B. 951)Effective 6-12-90