190.800. Imposition of tax--definitions.
Imposition of tax--definitions.
190.800. 1. Each ground ambulance service, except for any ambulanceservice owned and operated by an entity owned and operated by the state ofMissouri, including but not limited to any hospital owned or operated bythe board of curators, as defined in chapter 172, RSMo, or any departmentof the state, shall, in addition to all other fees and taxes now requiredor paid, pay an ambulance service reimbursement allowance tax for theprivilege of engaging in the business of providing ambulance services inthis state.
2. For the purpose of this section, the following terms shall mean:
(1) "Ambulance", the same meaning as such term is defined in section190.100;
(2) "Ambulance service", the same meaning as such term is defined insection 190.100;
(3) "Engaging in the business of providing ambulance services in thisstate", accepting payment for such services;
(4) "Gross receipts", all amounts received by an ambulance servicelicensed under section 190.109 for its own account from the provision ofall emergency services, as defined in section 190.100, to the public in thestate of Missouri, but shall not include revenue from taxes collected underlaw, grants, subsidies received from governmental agencies, or the value ofcharity care.
(L. 2009 S.B. 307)Expires 9-30-11