House Committee Substitute

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.

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 provider reimbursement based on a formula set forth in rules promulgated by the Department of Mental Health. Fee payments under this act shall be deposited in the Home and Community-Based Developmental Disabilities Waiver Reimbursement Allowance Fund. 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 has an emergency clause.

This act contains provisions similar to the senate commitee substitute for house committee substitute for house bill 546 (2009) and senate bill 511 (2009).

JASON ZAMKUS


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