660.430. Amount of tax, formula--rulemaking authority--appeals.
Amount of tax, formula--rulemaking authority--appeals.
660.430. 1. Each in-home services provider in this state providingin-home services under chapter 208, RSMo, shall, in addition to all otherfees and taxes now required or paid, pay an in-home services gross receiptstax, not to exceed six and one-half percent of gross receipts, for theprivilege of engaging in the business of providing in-home services in thisstate.
2. Each in-home services provider's tax shall be based on a formulaset forth in rules promulgated by the department of social services. Anyrule or portion of a rule, as that term is defined in section 536.010,RSMo, that is created under the authority delegated in this section shallbecome effective only if it complies with and is subject to all of theprovisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of thepowers vested with the general assembly pursuant to chapter 536, RSMo, toreview, to delay the effective date or to disapprove and annul a rule aresubsequently held unconstitutional, then the grant of rulemaking authorityand any rule proposed or adopted after August 28, 2009, shall be invalidand void.
3. The director of the department of social services or thedirector's designee may prescribe the form and contents of any forms orother documents required by sections 660.425 to 660.465.
4. Notwithstanding any other provision of law to the contrary,appeals regarding the promulgation of rules under this section shall bemade to the circuit court of Cole County. The circuit court of Cole Countyshall hear the matter as the court of original jurisdiction.
(L. 2009 H.B. 740 merged with S.B. 307)Effective 6-26-09 (H.B. 740)
8-28-09 (S.B. 307)
Expires 9-01-11