Missouri Senate

Senate Committee Substitute

Current law prohibits any county that has a county sales tax for the central dispatch of emergency services that is automatically reduced in future years from submitting for voter approval any proposal greater than the reduced amount. Under this act, such prohibition is only on counties that reduced the levy automatically 10 years after voter approval of the levy.

The act adds language that the prepaid wireless emergency telephone service charge on retail transactions applies to purchases that provide prepaid wireless telecommunications services.

The prepaid wireless telecommunications service charge shall not apply to the first $15 of a retail transaction for prepaid wireless telecommunications service.

When prepaid wireless telecommunications service is sold with one or more products or services for a single, non-itemized price, the service charge shall apply to the entire non-itemized price unless the seller elects to apply such service charge as allowed in the act.

The Director of the Department of Revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the service charge, and the Director shall collect all services charges imposed by the act. Such service charges shall be collected and reported with all taxes imposed under the sales tax law of the state.

The act states that the initial percentage rate of the prepaid wireless emergency telephone service charges deposited in the Missouri 911 Service Trust Fund as set by the Missouri 911 Service Board for counties and the city of St. Louis may be adjusted annually for the first 3 years, and thereafter the rate may be adjusted every 3 years. Current law states that the rate may be adjusted every two years. Such rate shall be set by June 30th of each applicable year.

Any county or city which by at least a 2/3 vote of their governing body prohibited the prepaid wireless emergency telephone service charge at least 45 days prior to August 28, 2018, may take a vote, and notify the Department of Revenue of the result of such vote, by November 15, 2019, to impose such charge on January 1, 2020. A 2/3 majority vote is required to impose such charge. If a county has a county sales tax for the central dispatch of emergency services, and has an elected emergency services board, such board shall be the governing body that takes the vote. The Department shall notify the Missouri 911 Service Board of notices received by December 1, 2019.

Currently, certain provisions of law relating to the prepaid wireless emergency telephone service charge expire on January 1, 2023. This act instead states that the prepaid wireless emergency telephone service charge shall expire on January 1, 2024.

The Missouri 911 Service Board is required to establish an annual budget, retain records of all revenue and expenditures made, retain minutes of all meetings and subcommittees, and post records, minutes, and report's on the Board's web page on the Department of Public Safety website.

Finally, the act modifies the rulemaking authority of the Missouri 911 Service Board.

This act contains an emergency clause.

This act is similar to HB 883 (2019).

JAMIE ANDREWS