Section 190.803 Formula for tax based on gross receipts — maximum rate — challenge of validity of rules.

MO Rev Stat § 190.803 (2019) (N/A)
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Effective 28 Aug 2009, see footnote

190.803. Formula for tax based on gross receipts — maximum rate — challenge of validity of rules. — 1. Each ambulance service's reimbursement allowance shall be based on its gross receipts using a formula established by the department of social services by rule. The determination of tax due shall be the monthly gross receipts reported to the department of social services multiplied by the tax rate established by rule by the department of social services. Such tax rate may be a graduated rate based on gross receipts and shall not exceed a rate of six percent per annum of gross receipts.

2. Notwithstanding any other provision of law to the contrary, any action respecting the validity of the rules promulgated under this section or section 190.815 or 190.833 shall be filed in the circuit court of Cole County. The circuit court of Cole County shall hear the matter as the court of original jurisdiction.

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(L. 2009 S.B. 307)

Expires 9-30-20