SB 307 Modifies provisions of law regarding taxes to fund certain health care services
Sponsor: Dempsey Co-Sponsor(s)
LR Number: 1446L.07T Fiscal Note: 1446-07
Committee: Health, Mental Health, Seniors and Families
Last Action: 6/26/2009 - Signed by Governor Journal Page:
Title: CCS HCS SS SB 307 Calendar Position:
Effective Date: Emergency Clause
House Handler: Schaaf

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Current Bill Summary


CCS/HCS/SCS/SB 307 - This act imposes a gross receipts tax upon certain ambulance service providers in an amount not to exceed six percent per year. The revenues derived from the tax will be deposited into the newly created ambulance service reimbursement fund to provide additional payments to ambulance service providers which have valid MO HealthNet agreements with the state. The director of the department will annually determine the amount of tax owed by each such ambulance service provider based upon gross receipts information provided to the department of social services. The act contains provisions allowing for the appeal of allowance tax liabilities imposed by the state and for the enforcement and collection of the tax. Failure to pay the tax authorized by this act will be grounds for denial, suspension, or revocation of the ambulance service's license. The provisions of the act will automatically expire on September 30, 2011. Reimbursement for ambulance services will be based upon mileage calculations from the point of pick up to the desitination.

Hospital districts in certain counties, including Ripley County, upon voter approval, are authorized to abolish the hospital district property tax and impose a retail sales tax of up to one percent for the purpose of funding the hospital district. Moneys collected from the tax will be deposited into the newly created Hospital District Sales Tax Fund with one percent retained and deposited into general revenue by the Director of the Department of Revenue for the cost of collection.

The act provides that beginning July 1, 2009, each provider of health benefit services providing residential habilitation, individualized supported living or day habilitation services in this state shall pay a certification fee based on a formula set forth in rules promulgated by the Department of Mental Health. Imposition of the fee will be contingent upon federal approval. Fee payments under this act shall be deposited in the Home and Community-Based Developmental Disabilities Waiver Reimbursement Allowance Fund. The department of social services is authorized to withhold payments to providers from the state to satisfy delinquent certification fees. The act sets forth the procedures for providers appealing a decision regarding the fee payments and reimbursements. The provider reimbursement allowance shall expire on September 30, 2011.

This act imposes a tax upon payments received by providers of in-home services. The tax will be in an amount not to exceed six and one-half percent of the gross receipts of in-home service providers, based upon a formula set out in rules promulgated by the department of social services. The tax will take effect upon authorization by the federal centers for Medicare & Medicaid services. Revenues derived from the tax will be placed into the newly created in-home services gross receipts tax fund. The department is granted authority to revoke, or fail to renew, a provider agreement where the provider fails to pay the tax imposed. The act provides a number of conditions which may result in the expiration of the tax. The provisions of the act creating the tax on in-home service providers will expire September 1, 2011.

The act has an emergency clause for the enactment of the provision authorizing the imposition of a fee for certification of health benefit service providers.

This act contains provisions similar to the senate committee substitute for House Committee Substitute for House Bill 546 (2009) and Senate Bill 511 (2009).

JASON ZAMKUS