Introduced

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 services 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 Revenue. 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.

JASON ZAMKUS


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