Missouri 2025 2025 Regular Session

Missouri Senate Bill SB271 Engrossed / Bill

Filed 04/14/2025

                     
EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted 
and is intended to be omitted in the law. 
FIRST REGULAR SESSION 
[PERFECTED] 
SENATE SUBSTITUTE FOR 
SENATE COMMITTEE SUBSTITUTE FOR 
SENATE BILL NO. 271 
103RD GENERAL ASSEMBLY  
INTRODUCED BY SENATOR BLACK. 
0908S.05P 	KRISTINA MARTIN, Secretary  
AN ACT 
To repeal sections 87.140, 87.145, 87.155, 87.260, 87.350, 144.757, 190.053, 190.101, 190.109, 
190.800, 197.135, 321.220, 321.552, 321.554, and 321.556, RSMo, and to enact in lieu 
thereof twenty new sections relating to emergency services, with penalty provisions. 
 
Be it enacted by the General Assembly of the State of Missouri, as follows: 
     Section A. Sections 87.140, 87.145, 87.155, 87.260, 1 
87.350, 144.757, 190.053, 190.101, 190.109, 190.800, 197.135, 2 
321.220, 321.552, 321.554, and 321.556, RSMo, are repealed and 3 
twenty new sections ena cted in lieu thereof, to be known as 4 
sections 64.003, 87.140, 87.145, 87.155, 87.260, 87.350, 5 
144.757, 190.053, 190.076, 190.101, 190.109, 190.112, 190.166, 6 
190.800, 197.135, 321.220, 321.552, 321.554, 321.556, and 7 
537.038, to read as follows:8 
     64.003.  Notwithstanding any provision of law to the 1 
contrary, no fire protection or fire prevention ordinance 2 
adopted by any county in this state shall be exercised so as 3 
to impose regulations or to require permits with respect to 4 
the erection, maintenance, repair, alteration, or extension 5 
of farm buildings or farm structures. 6 
     87.140.  1.  The general administration and the 1 
responsibility for the proper operation of the retirement 2   SS SCS SB 271 	2 
system shall be vested in a board of trustees of nine 3 
persons.  The board shall be constituted as follows: 4 
     (1)  The chief of the fire department of the city, ex 5 
officio; 6 
     (2)  The comptroller or deputy comptroller of the city, 7 
ex officio; 8 
     (3)  Two members to be appointed by the mayor of the 9 
city to serve for a term of two years; 10 
     (4)  Three members to be elected by the members of the 11 
retirement system for a term of three years who shall be 12 
members of the system and hold office only while members of 13 
the system; 14 
     (5)  Two members who shall be retired firemen to be 15 
elected by the retired firemen of the city and who shall 16 
hold office for a term of three years. 17 
     2.  If a vacancy occurs in the office of trustee, the 18 
vacancy shall be filled for the unexpired term in the same 19 
manner as the office was previously filled. 20 
     3.  The trustees shall serve without compensation, but 21 
they shall be reimbursed from the expense fund for all 22 
necessary expenses which they may incur through service on 23 
the board. 24 
     4.  Each trustee shall, wit hin ten days after his 25 
appointment or election, take an oath of office before the 26 
clerk of circuit court of the city, that, so far as it 27 
devolves upon him, he will diligently and honestly 28 
administer the affairs of the board and that he will not 29 
knowingly violate or willingly permit to be violated any of 30 
the provisions of the law applicable to the retirement 31 
system.  The oath shall be subscribed to by the member 32 
making it and certified by the clerk of circuit court and 33 
filed in his office. 34   SS SCS SB 271 	3 
     5.  Each trustee shall be entitled to one vote on the 35 
board. Five votes shall be necessary for a decision by the 36 
trustees at any meeting of the board. 37 
     6.  Notwithstanding any provision of sections 87.120 to 38 
87.371 to the contrary, the board of trustees of the  39 
retirement system shall not be prevented from simultaneously 40 
acting as the trustees of any other pension plan that 41 
provides retirement, disability, and death benefits for 42 
firefighters employed by any city not within a county and 43 
their covered dependents.  The administration of the other 44 
pension plan shall be in accordance with the terms of such 45 
pension plan.  Nothing in this subsection shall prevent the 46 
board of alderman of a city not within a county from 47 
adopting ordinances to govern the p ensioning of firefighters 48 
and their covered dependents in any other pension plan 49 
simultaneously administered by the board of trustees of the 50 
retirement system. 51 
     87.145.  The board of trustees shall have exclusive 1 
original jurisdiction in all matters relating to or 2 
affecting the funds herein provided for, including, in 3 
addition to all other matters, all claims for benefits and 4 
refunds under this law, and its action, decision or 5 
determination in any matter shall be reviewable under 6 
chapter 536 only, and any party to the proceedings shall 7 
have a right of appeal from the decision of the reviewing 8 
court.  Subject to the limitations of sections 87.120 to 9 
87.370, the board of trustees shall, from time to time, 10 
establish rules and regu lations for the administration of 11 
funds created by this law, for the transaction of its 12 
business, and for the limitation of the time within which 13 
claims may be filed.  The administration of any pension 14 
plan, other than the retirement system, includes t he ability  15   SS SCS SB 271 	4 
of the board of trustees, from time to time, to establish 16 
rules and regulations for the administration of funds of 17 
such other pension plan and for the transaction of such 18 
other pension plan's business.  Nothing in this section 19 
shall prevent the board of alderman of a city not within a 20 
county from adopting ordinances to govern the pensioning of 21 
firefighters and their covered dependents in any other 22 
pension plan simultaneously administered by the board of 23 
trustees of the retirement system. 24 
     87.155.  1.  The board of trustees shall keep in 1 
convenient form such data as is necessary for actuarial 2 
valuation of the funds of the retirement system and for 3 
checking the experience of the system. 4 
     2.  The board of trustees sh all keep a record of all 5 
its proceedings which shall be open to public inspection.   6 
It shall publish annually a report showing the fiscal 7 
transactions of the retirement system for the preceding 8 
fiscal year, the amount of the accumulated cash and 9 
securities of the system, and the last balance sheet showing 10 
the financial condition of the system by means of an 11 
actuarial valuation of the assets and liabilities of the 12 
retirement system. 13 
     3.  To the extent the board of trustees administers a 14 
pension plan other than the retirement system, the board of 15 
trustees shall maintain separate records of all proceedings 16 
of such other pension plan. 17 
     87.260.  The board of trustees of the firefighters' 1 
retirement system shall have the exclusive authority and  2 
discretion to invest and reinvest the funds in property of 3 
any kind, real or personal.  The board of trustees shall 4 
invest and manage the fund as a prudent investor would, by 5 
considering the purposes, terms, distribution requirements, 6   SS SCS SB 271 	5 
and other circumstances of the firefighters' retirement 7 
system.  In satisfying this standard, the board of trustees 8 
shall exercise reasonable care, skill, and caution.  No  9 
trustee shall have any interest as a trustee in the gains or 10 
profits made on any investment, except benefits from 11 
interest in investments common to all members of the plan, 12 
if entitled thereto.  To the extent the board of trustees 13 
administers a pension plan other than the retirement system, 14 
the board of trustees shall also have the authority and  15 
discretion to invest and reinvest the funds of such other 16 
pension plan in property of any kind, real or personal.  The  17 
board of trustees may choose to invest the funds of the 18 
retirement system and the funds of the other pension plan in 19 
the same investments so long as the amounts invested and the 20 
gains, profits, or losses on such investments are accounted 21 
for separately.  No benefits due to the firefighters or 22 
their covered dependents from the other pension plan shall 23 
be paid from the funds of the retirement system.  Nothing in  24 
this section shall prevent the board of alderman of a city 25 
not within a county from adopting ordinances to govern the 26 
pensioning of firefighters and their covered dependents in 27 
any other pension plan simulta neously administered by the 28 
board of trustees of the retirement system. 29 
     87.350.  The expense fund shall be the fund to which 1 
shall be credited all money provided to pay the 2 
administration expenses of the retirement system and from 3 
which shall be paid all the expenses necessary in connection 4 
with the administration and operation of the system.   5 
Annually the board of trustees shall estimate the amount of 6 
money necessary to be paid into the expense fund during the 7 
ensuing year to provide for the expense of operation of the 8 
retirement system.  Such estimate shall be provided by the 9   SS SCS SB 271 	6 
board of trustees from interest and other earnings on assets 10 
of the retirement system.  In no event shall any expenses, 11 
including administrative expense s, incurred by the board of 12 
trustees in the administration of any pension plan other 13 
than the retirement system or in the investment of any funds 14 
of any pension plan other than the retirement system be paid 15 
from the funds of the retirement system.  Such expenses  16 
shall be paid entirely from the funds of the other pension 17 
plan. 18 
     144.757.  1.  As used in sections 144.757 to 144.761, 1 
"taxing jurisdiction" shall include any county, 2 
municipality, or any other political subdivision author ized  3 
to impose a sales tax under section 94.850, 94.890, 190.040, 4 
190.305, 190.335, 190.455, or 321.552 or any other statute 5 
authorizing the imposition of a sales tax for emergency 6 
services.   7 
     2.  (1)  Notwithstanding any other provision of law to  8 
the contrary, any [county or municipality ] taxing  9 
jurisdiction may, by a majority vote of its governing body, 10 
impose a local use tax if a local sales tax is imposed as 11 
defined in section 32.085 or if a sales tax is imposed under 12 
section 94.850 [or], 94.890, [with] 190.040, 190.305,  13 
190.335, 190.455, or 321.552 or any other statute 14 
authorizing the imposition of a sales tax for emergency 15 
services. 16 
     (2)  Such local use tax shall be imposed on the same 17 
property and services upon which the local sa les tax or  18 
sales tax is imposed at a rate equal to the rate of the 19 
corresponding local sales tax [and any] or sales tax imposed  20 
[under section 94.850 or 94.890 ] by such [county or  21 
municipality; provided, however, that no ordinance or order 22   SS SCS SB 271 	7 
enacted pursuant to sections 144.757 to 144.761 ] taxing  23 
jurisdiction. 24 
     (3)  No such use tax shall be effective unless the 25 
governing body of the [county or municipality ] taxing  26 
jurisdiction submits to the voters thereof at a municipal, 27 
county, or state general, primary, or special election a 28 
proposal to authorize the governing body [of the county or  29 
municipality] to impose a local use tax pursuant to sections 30 
144.757 to 144.761. 31 
     [(1)] (4)  The ballot of submission for a local use tax 32 
corresponding to a local sales tax, as defined in section 33 
32.085, or a sales tax under section 94.850 or 94.890 shall  34 
contain substantially the following language: 35 
     (5)  The ballot of submission for a local use tax 47 
corresponding to a sales tax imposed under section 190.040, 48 
190.305, 190.335, 190.455, or 321.552 or any other statute 49 
authorizing the imposition of a sales tax for emergency 50 
services shall contain substantially t he following language: 51 
36 
37 
38 
39 
40 
41 
   Shall the ______ (county or municipality's name) 
impose a local use tax at the same rate as the 
total local sales tax rate, provided that if the 
local sales tax rate is reduced or raised by voter 
approval, the local use tax rate shall also be 
reduced or raised by the same action? 
  
42    	□ YES  	□ NO   
43 
44 
45 
46 
   If you are in favor of the question, place an “X” 
in the box opposite “YES”.  If you are opposed to 
the question, place an “X” in the box opposite “NO”. 
  
52 
53 
54 
55 
   "Shall the ______ (insert taxing jurisdiction's 
name) impose a local use tax at the same rate as 
the ______ (insert name of the corresponding sales 
tax), provided that if the ______ ( insert name of 
    SS SCS SB 271 	8 
     [(2)]  If [any of such ballots are submitted on August 60 
6, 1996, and if a majority of the votes cast on the proposal 61 
by the qualified voters voting thereon are in favor of the 62 
proposal, then the ordinance or order and any amendments 63 
thereto shall be in effect October 1, 1996, provided the 64 
director of revenue receive s notice of adoption of the local 65 
use tax on or before August 16, 1996.  If any of such  66 
ballots are submitted after December 31, 1996, and if ] a  67 
majority of the votes cast on the proposal by the qualified 68 
voters voting thereon are in favor of the propo sal, then the  69 
ordinance or order and any amendments thereto shall be in 70 
effect on the first day of the calendar quarter which begins 71 
at least forty-five days after the director of revenue 72 
receives notice of adoption of the local use tax.  If a  73 
majority of the votes cast by the qualified voters voting 74 
are opposed to the proposal, then the governing body of the 75 
[county or municipality ] taxing jurisdiction shall have no  76 
power to impose the local use tax as herein authorized 77 
unless and until the govern ing body of the [county or  78 
municipality] taxing jurisdiction shall again have submitted 79 
another proposal to authorize the governing body of the 80 
[county or municipality ] taxing jurisdiction to impose the  81 
local use tax and such proposal is approved by a majority of  82 
the qualified voters voting thereon. 83 
     [2.] 3.  The local use tax may be imposed at the same 84 
rate as [the local] any sales tax listed in subsection 1 of 85 
this section then currently in effect in the county or 86 
municipality upon all transac tions which are subject to the 87 
56 
57 
58 
59 
the corresponding sales tax) rate is reduced or 
raised by voter approval, the local use tax rate 
shall also be reduced or raised by the same 
action?".   SS SCS SB 271 	9 
taxes imposed pursuant to sections 144.600 to 144.745 within 88 
the county or municipality adopting such tax; provided, 89 
however, that if any local sales tax is repealed or the rate 90 
thereof is reduced or raised by voter appro val, the local  91 
use tax rate shall also be deemed to be repealed, reduced ,  92 
or raised by the same action repealing, reducing , or raising  93 
[the local] such sales tax.  A county or municipality 94 
collecting a local use tax corresponding to a sales tax 95 
imposed for an emergency service shall disburse a 96 
proportional share of such local use tax to such emergency 97 
service agency or department. 98 
     [3.] 4.  For purposes of sections 144.757 to 144.761, 99 
the use tax may be referred to or described as the 100 
equivalent of a sales tax on purchases made from out -of- 101 
state sellers by in-state buyers and on certain 102 
intrabusiness transactions.  Such a description shall not 103 
change the classification, form or subject of the use tax or 104 
the manner in which it is collected.  The use tax shall not 105 
be described as a new tax or as not a new tax and shall not 106 
be advertised or promoted in a manner in violation of 107 
section 115.646. 108 
     5.  Notwithstanding any other provision of law to the 109 
contrary, a local use tax corresponding to a sales tax  110 
imposed under section 190.040, 190.305, 190.335, 190.455, or 111 
321.552 or any other statute authorizing the imposition of a 112 
sales tax for emergency services shall be collected, 113 
deposited, distributed, refunded, repealed, or otherwise 114 
administered as provided in the authorizing statute for the 115 
corresponding sales tax. 116 
     190.053.  1.  All members of the board of directors of 1 
an ambulance district first elected on or after January 1, 2 
2008, shall attend and complete an ed ucational seminar or 3   SS SCS SB 271 	10 
conference or other suitable training on the role and duties 4 
of a board member of an ambulance district.  The training  5 
required under this section shall be offered by a statewide 6 
association organized for the benefit of ambulance d istricts  7 
or be approved by the state advisory council on emergency 8 
medical services.  Such training shall include, at a minimum: 9 
     (1)  Information relating to the roles and duties of an 10 
ambulance district director; 11 
     (2)  A review of all state st atutes and regulations 12 
relevant to ambulance districts; 13 
     (3)  State ethics laws; 14 
     (4)  State sunshine laws, chapter 610; 15 
     (5)  Financial and fiduciary responsibility; 16 
     (6)  State laws relating to the setting of tax rates; 17 
and 18 
     (7)  State laws relating to revenue limitations. 19 
     2.  [If any ambulance district board member fails to 20 
attend a training session within twelve months after taking 21 
office, the board member shall not be compensated for 22 
attendance at meetings thereafter until the board member has 23 
completed such training session.  If any ambulance district 24 
board member fails to attend a training session within 25 
twelve months of taking office regardless of whether the 26 
board member received an attendance fee for a training 27 
session, the board member shall be ineligible to run for 28 
reelection for another term of office until the board member 29 
satisfies the training requirement of this section; however, 30 
this requirement shall only apply to board members elected 31 
after August 28, 2022] All members of the board of directors 32 
of an ambulance district shall complete three hours of 33 
continuing education for each term of office.  The  34 
continuing education shall be offered by a statewide 35   SS SCS SB 271 	11 
association organized for the benefit of ambulan ce districts  36 
or be approved by the state advisory council on emergency 37 
medical services. 38 
     3.  Any ambulance district board member who fails to 39 
complete the initial training and continuing education 40 
requirements on or before the anniversary date of his or her  41 
election or appointment shall immediately be disqualified 42 
from office and his or her position shall be vacant without 43 
further process or declaration.  The vacancy shall be filled 44 
in the manner provided for pursuant to section 190.052 . 45 
     190.076.  Each ambulance district shall arrange for an 1 
audit of the records and accounts of the district at least 2 
every three years by a certified public accountant or firm 3 
of certified public accountants.  The audit shall be made 4 
available to the public on the district's website or 5 
otherwise freely available by other electronic means. 6 
     190.101.  1.  There is hereby established a "State 1 
Advisory Council on Emergency Medical Services" which shall 2 
consist of [sixteen] no more than twenty-three members, one  3 
of which shall be [a resident] the chief paramedic of a city  4 
not within a county.  The members of the council shall be 5 
appointed [by the governor with the advice and consent of 6 
the senate] in accordance with s ubsection 2 of this section  7 
and shall serve terms of four years.  The [governor shall  8 
designate one of the members as chairperson ] council members  9 
shall annually select a chairperson, along with other 10 
officers as the council deems necessary .  The chairperson  11 
may appoint subcommittees that include noncouncil members. 12 
     2.  Council members shall be appointed as follows: 13 
     (1)  The director of the department of health and 14 
senior services shall make appointments to the council from 15 
the recommendations provided by the following: 16   SS SCS SB 271 	12 
     (a)  The statewide professional association 17 
representing ambulance service managers; 18 
     (b)  The statewide professional association 19 
representing emergency medical technicians and paramedics; 20 
     (c)  The statewide professional association 21 
representing ambulance districts; 22 
     (d)  The statewide professional association 23 
representing fire chiefs; 24 
     (e)  The statewide professional association 25 
representing fire protection districts; 26 
     (f)  The statewide profess ional association  27 
representing firefighters; 28 
     (g)  The statewide professional association 29 
representing emergency nurses; 30 
     (h)  The statewide professional association 31 
representing the air ambulance industry; 32 
     (i)  The statewide professional a ssociation  33 
representing emergency medicine physicians; 34 
     (j)  The statewide association representing hospitals; 35 
and 36 
     (k)  The statewide association representing pediatric 37 
emergency professionals; 38 
     (2)  The director of health and senior servic es shall  39 
appoint a member to the council with a background in mobile 40 
integrated health care -community paramedicine (MIH -CP); 41 
     (3)  Each regional EMS advisory committee shall appoint 42 
one member; and 43 
     (4)  The time-critical diagnosis advisory comm ittee  44 
established under section 190.257 shall appoint one member. 45 
     3.  The state EMS medical directors advisory committee  46 
and the regional EMS advisory committees will be recognized  47   SS SCS SB 271 	13 
as subcommittees of the state advisory council on emergency  48 
medical services. 49 
     [3.] 4.  The council shall have geographical 50 
representation and representation from appropriate areas of 51 
expertise in emergency medical services including 52 
volunteers, professional organizations involved in emergency 53 
medical services, EMT's, paramedics, nurses, firefighters, 54 
physicians, ambulance service administrators, hospital 55 
administrators and other health care providers concerned 56 
with emergency medical services.  [The regional EMS advisory 57 
committees shall serve as a resource fo r the identification 58 
of potential members of the state advisory council on 59 
emergency medical services. 60 
     4.] 5.  The state EMS medical director, as described 61 
under section 190.103, shall serve as an ex officio member 62 
of the council. 63 
     [5.] 6.  The members of the council and subcommittees 64 
shall serve without compensation except that members of the 65 
council shall, subject to appropriations, be reimbursed for 66 
reasonable travel expenses and meeting expenses related to 67 
the functions of the council. 68 
     [6.] 7.  The purpose of the council is to make 69 
recommendations to the governor, the general assembly, and 70 
the department on policies, plans, procedures and proposed 71 
regulations on how to improve the statewide emergency 72 
medical services system.  The council shall advise the 73 
governor, the general assembly, and the department on all 74 
aspects of the emergency medical services system. 75 
     [7.] 8.  (1)  There is hereby established a standing 76 
subcommittee of the council to monitor the implementation of  77 
the recognition of the EMS personnel licensure interstate 78 
compact under sections 190.900 to 190.939, the interstate 79   SS SCS SB 271 	14 
commission for EMS personnel practice, and the involvement 80 
of the state of Missouri.  The subcommittee shall meet at 81 
least biannually and receive reports from the Missouri 82 
delegate to the interstate commission for EMS personnel 83 
practice.  The subcommittee shall consist of at least seven 84 
members appointed by the chair of the council, to include at 85 
least two members as recommended by t he Missouri state  86 
council of firefighters and one member as recommended by the 87 
Missouri Association of Fire Chiefs.  The subcommittee may 88 
submit reports and recommendations to the council, the 89 
department of health and senior services, the general 90 
assembly, and the governor regarding the participation of 91 
Missouri with the recognition of the EMS personnel licensure 92 
interstate compact. 93 
     (2)  The subcommittee shall formally request a public 94 
hearing for any rule proposed by the interstate commission 95 
for EMS personnel practice in accordance with subsection 7 96 
of section 190.930.  The hearing request shall include the 97 
request that the hearing be presented live through the 98 
internet.  The Missouri delegate to the interstate 99 
commission for EMS personne l practice shall be responsible 100 
for ensuring that all hearings, notices of, and related 101 
rulemaking communications as required by the compact be 102 
communicated to the council and emergency medical services 103 
personnel under the provisions of subsections 4, 5, 6, and 8  104 
of section 190.930. 105 
     (3)  The department of health and senior services shall 106 
not establish or increase fees for Missouri emergency 107 
medical services personnel licensure in accordance with this 108 
chapter for the purpose of creating the fund s necessary for  109 
payment of an annual assessment under subdivision (3) of 110 
subsection 5 of section 190.924. 111   SS SCS SB 271 	15 
     [8.] 9.  The council shall consult with the time - 112 
critical diagnosis advisory committee, as described under 113 
section 190.257, regarding time -critical diagnosis. 114 
     190.109.  1.  The department shall, within a reasonable 1 
time after receipt of an application, cause such 2 
investigation as the department deems necessary to be made 3 
of the applicant for a ground ambulance license. 4 
    2.  Any person that owned and operated a licensed 5 
ambulance on December 31, 1997, shall receive an ambulance 6 
service license from the department, unless suspended, 7 
revoked or terminated, for that ambulance service area which 8 
was, on December 31, 1997 , described and filed with the 9 
department as the primary service area for its licensed 10 
ambulances on August 28, 1998, provided that the person 11 
makes application and adheres to the rules and regulations 12 
promulgated by the department pursuant to sections 190.001  13 
to 190.245. 14 
     3.  The department shall issue a new ground ambulance 15 
service license to an ambulance service that is not 16 
currently licensed by the department, or is currently 17 
licensed by the department and is seeking to expand its 18 
ambulance service area, except as provided in subsection 4 19 
of this section, to be valid for a period of five years, 20 
unless suspended, revoked or terminated, when the director 21 
finds that the applicant meets the requirements of ambulance 22 
service licensure establi shed pursuant to sections 190.100 23 
to 190.245 and the rules adopted by the department pursuant 24 
to sections 190.001 to 190.245.  In order to be considered 25 
for a new ambulance service license, an ambulance service 26 
shall submit to the department a letter o f endorsement from 27 
each ambulance district or fire protection district that is 28 
authorized to provide ambulance service, or from each 29   SS SCS SB 271 	16 
municipality not within an ambulance district or fire 30 
protection district that is authorized to provide ambulance 31 
service, in which the ambulance service proposes to 32 
operate.  If an ambulance service proposes to operate in 33 
unincorporated portions of a county not within an ambulance 34 
district or fire protection district that is authorized to 35 
provide ambulance service, i n order to be considered for a 36 
new ambulance service license, the ambulance service shall 37 
submit to the department a letter of endorsement from the 38 
county.  Any letter of endorsement required pursuant to this 39 
section shall verify that the political sub division has  40 
conducted a public hearing regarding the endorsement and 41 
that the governing body of the political subdivision has 42 
adopted a resolution approving the endorsement.  The letter  43 
of endorsement shall affirmatively state that the proposed 44 
ambulance service: 45 
     (1)  Will provide a benefit to public health that 46 
outweighs the associated costs; 47 
     (2)  Will maintain or enhance the public's access to 48 
ambulance services; 49 
     (3)  Will maintain or improve the public health and 50 
promote the continued development of the regional emergency 51 
medical service system; 52 
     (4)  Has demonstrated the appropriate expertise in the 53 
operation of ambulance services; and 54 
     (5)  Has demonstrated the financial resources necessary 55 
for the operation of the pro posed ambulance service. 56 
     4.  A contract between a political subdivision and a 57 
licensed ambulance service for the provision of ambulance 58 
services for that political subdivision shall expand, 59 
without further action by the department, the ambulance 60 
service area of the licensed ambulance service to include 61   SS SCS SB 271 	17 
the jurisdictional boundaries of the political subdivision.   62 
The termination of the aforementioned contract shall result 63 
in a reduction of the licensed ambulance service's ambulance 64 
service area by removing the geographic area of the 65 
political subdivision from its ambulance service area, 66 
except that licensed ambulance service providers may provide 67 
ambulance services as are needed at and around the state 68 
fair grounds for protection of attendees at the state fair. 69 
     5.  The department shall renew a ground ambulance 70 
service license if the applicant meets the requirements 71 
established pursuant to sections 190.001 to 190.245, and the 72 
rules adopted by the department pursuant to sections 190.001 73 
to 190.245. 74 
     6.  The department shall promulgate rules relating to 75 
the requirements for a ground ambulance service license 76 
including, but not limited to: 77 
     (1)  Vehicle design, specification, operation and 78 
maintenance standards; 79 
     (2)  Equipment requirements; 80 
     (3)  Staffing requirements; 81 
     (4)  Five-year license renewal; 82 
     (5)  Records and forms; 83 
     (6)  Medical control plans; 84 
     (7)  Medical director qualifications; 85 
     (8)  Standards for medical communications; 86 
     (9)  Memorandums of understanding with emergency 87 
medical response agencies that provide advanced life support; 88 
     (10)  Quality improvement committees; [and] 89 
     (11)  Response time, patient care and transportation 90 
standards; 91 
     (12)  Participation with regio nal emergency medical 92 
services advisory committees; and 93   SS SCS SB 271 	18 
     (13)  Ambulance service administrator qualifications . 94 
     7.  Application for a ground ambulance service license 95 
shall be made upon such forms as prescribed by the 96 
department in rules adopted pursuant to sections 190.001 to 97 
190.245.  The application form shall contain such 98 
information as the department deems necessary to make a 99 
determination as to whether the ground ambulance service 100 
meets all the requirements of sections 190.001 to 190.24 5  101 
and rules promulgated pursuant to sections 190.001 to 102 
190.245. 103 
     190.112.  1.  Each ambulance service licensed under 1 
this chapter shall identify to the department the individual 2 
serving as the ambulance service administrator who is 3 
responsible for the operations and staffing of the ambulance 4 
service.  The ambulance service administrator shall be 5 
required to have achieved basic training of at least forty 6 
hours regarding the operations of an ambulance service and 7 
two hours of annual continuing education.  The training  8 
required under this section shall be offered by a statewide 9 
association organized for the benefit of ambulance districts 10 
or be approved by the state advisory council on emergency 11 
medical services and shall include the following: 12 
     (1)  Basic principles of accounting and economics; 13 
     (2)  State and federal laws applicable to ambulance 14 
services; 15 
     (3)  Regulatory requirements applicable to ambulance 16 
services; 17 
     (4)  Human resources management and laws; 18 
    (5)  Grant writing, contracts, and fundraising; 19 
     (6)  State sunshine laws in chapter 610, as well as 20 
applicable ethics requirements; and 21 
     (7)  Volunteer and community involvement. 22   SS SCS SB 271 	19 
     2.  Ambulance service administrators serving in this 23 
capacity as of August 28, 2025, shall have until January 1, 24 
2026, to demonstrate compliance with the provisions of this 25 
section. 26 
     190.166.  1.  In addition to the provisions of section 1 
190.165, the department of health and senior services may  2 
refuse to issue, deny renewal of, or suspend a license 3 
required pursuant to section 190.109, or take other 4 
corrective actions as described in this section, based on 5 
the following considerations: 6 
     (1)  The license holder is determined to be fina ncially  7 
insolvent; 8 
     (2)  The ambulance service has inadequate personnel to 9 
operate the ambulance service to provide basic emergency 10 
operations.  The ambulance service shall not be deemed to 11 
have such inadequate personnel as long as the ambulance 12 
service staffs to meet the needs of its emergency call 13 
volume.  Smaller ambulance services shall have the ability 14 
to staff a minimum of one ambulance unit twenty -four hours  15 
each day, seven days each week, with at least two licensed 16 
emergency medical tec hnicians, and have a reasonable plan 17 
and schedule for the services of a second ambulance unit; 18 
     (3)  The ambulance service requires an inordinate 19 
amount of mutual aid from neighboring services, such as more 20 
than ten percent of the total runs in the service area in  21 
any given month, or than would be considered prudent and 22 
thus cannot provide an appropriate level of emergency 23 
response for the service area as would be considered prudent 24 
by the typical ground ambulance services operator; 25 
     (4)  The principal manager, board members, or other 26 
executives are determined to be criminally liable for 27 
actions related to the license or service provided; 28   SS SCS SB 271 	20 
     (5)  The license holder or principal manager, board 29 
members, or other executives are determined by the Centers  30 
for Medicare and Medicaid Services to be ineligible for 31 
participation in Medicare; 32 
     (6)  The license holder or principal manager, board 33 
members, or other executives are determined by the MO 34 
HealthNet division to be ineligible for parti cipation in MO  35 
HealthNet; 36 
     (7)  The ambulance service administrator has failed to 37 
meet the required qualifications or failed to complete the 38 
training required pursuant to section 190.112; and 39 
     (8)  Three or more board members have failed to 40 
complete required training pursuant to section 190.053 if 41 
the ambulance service is an ambulance district. 42 
     2.  If the department makes a determination of 43 
insolvency or insufficiency of operations of a license 44 
holder under subsection 1 of this section, then the  45 
department may require the license holder to submit a 46 
corrective plan within fifteen days and require 47 
implementation of the corrective plan within thirty days. 48 
     3.  The department shall be required to provide notice 49 
of any determination by the department of insolvency or 50 
insufficiency of operations of a license holder to other 51 
license holders operating in the license holder's vicinity, 52 
members of the general assembly who represent the license 53 
holder's service area, the governing officia ls of any county  54 
or municipal entity in the license holder's service area, 55 
the appropriate regional emergency medical services advisory 56 
committee, and the state advisory council on emergency 57 
medical services. 58 
     4.  The department shall immediately e ngage with other  59 
license holders in the area to determine the extent to which 60   SS SCS SB 271 	21 
ground ambulance service may be provided to the affected 61 
service area during the time in which the license holder is 62 
unable to provide adequate services, including any long -term  63 
service arrangements.  The nature of the agreement between 64 
the license holder and other license holders providing 65 
services to the affected area may include an agreement to 66 
provide services, a joint powers agreement, formal 67 
consideration, or some p ayment for services rendered. 68 
     5.  Any license holder who provides assistance in the 69 
service area of another license holder whose license has 70 
been suspended under this section shall have the right to 71 
seek reasonable compensation from the license hol der whose  72 
license to operate has been suspended for all calls, stand - 73 
by time, and responses to medical emergencies during such 74 
time as the license remains suspended.  The reasonable  75 
compensation shall not be limited to those expenses incurred 76 
in actual responses, but may also include reasonable 77 
expenses to maintain ambulance service, including, but not 78 
limited to, the daily operation costs of maintaining the 79 
service, personnel wages and benefits, equipment purchases 80 
and maintenance, and other costs incurred in the operation 81 
of a ground ambulance service.  The license holder providing 82 
assistance shall be entitled to an award of costs and 83 
reasonable attorney fees in any action to enforce the 84 
provisions of this subsection. 85 
     190.800.  1.  Each ground ambulance service, except for 1 
any ambulance service owned and operated by [an entity owned  2 
and operated by the state of Missouri, including but not 3 
limited to any hospital owned or operated by the board of 4 
curators, as defined in ch apter 172, or] any department of  5 
the state, shall, in addition to all other fees and taxes 6 
now required or paid, pay an ambulance service reimbursement 7   SS SCS SB 271 	22 
allowance tax for the privilege of engaging in the business 8 
of providing ambulance services in this state. 9 
     2.  For the purpose of this section, the following 10 
terms shall mean: 11 
     (1)  "Ambulance", the same meaning as such term is 12 
defined in section 190.100; 13 
     (2)  "Ambulance service", the same meaning as such term 14 
is defined in section 190.1 00; 15 
     (3)  "Engaging in the business of providing ambulance 16 
services in this state", accepting payment for such services. 17 
     197.135.  1.  Beginning January 1, 2023, or no later 1 
than six months after the establishment of the statewide 2 
telehealth network under section 192.2520, whichever is 3 
later, any hospital licensed under this chapter shall 4 
perform a forensic examination using an evidentiary 5 
collection kit upon the request and consent of the victim of 6 
a sexual offense, or the vic tim's guardian, when the victim 7 
is at least fourteen years of age.  In the case of minor 8 
consent, the provisions of subsection 2 of section 595.220 9 
shall apply.  Victims under fourteen years of age shall be 10 
referred, and victims fourteen years of age o r older but  11 
less than eighteen years of age may be referred, to a SAFE 12 
CARE provider, as such term is defined in section 334.950, 13 
for medical or forensic evaluation and case review.  Nothing  14 
in this section shall be interpreted to preclude a hospital 15 
from performing a forensic examination for a victim under 16 
fourteen years of age upon the request and consent of the 17 
victim or victim's guardian, subject to the provisions of 18 
section 595.220 and the rules promulgated by the department 19 
of public safety. 20 
     2.  (1)  An appropriate medical provider, as such term 21 
is defined in section 595.220, shall perform the forensic 22   SS SCS SB 271 	23 
examination of a victim of a sexual offense.  The hospital  23 
shall ensure that any provider performing the examination 24 
has received training conducting such examinations that is, 25 
at a minimum, equivalent to the training offered by the 26 
statewide telehealth network under subsection 4 of section 27 
192.2520.  Nothing in this section shall require providers 28 
to utilize the training offered by the statewide telehealth 29 
network, as long as the training utilized is, at a minimum, 30 
equivalent to the training offered by the statewide 31 
telehealth network. 32 
     (2)  If the provider is not a sexual assault nurse 33 
examiner (SANE), or another similarly t rained physician or 34 
nurse, then the hospital shall utilize telehealth services 35 
during the examination, such as those provided by the 36 
statewide telehealth network, to provide guidance and 37 
support through a SANE, or other similarly trained physician 38 
or nurse, who may observe the live forensic examination and 39 
who shall communicate with and support the onsite provider 40 
with the examination, forensic evidence collection, and 41 
proper transmission and storage of the examination evidence. 42 
     3.  The department of health and senior services may 43 
issue a waiver of the telehealth requirements of subsection 44 
2 of this section if the hospital demonstrates to the 45 
department, in writing, a technological hardship in 46 
accessing telehealth services or a lack of acces s to  47 
adequate broadband services sufficient to access telehealth 48 
services.  Such waivers shall be granted sparingly and for 49 
no more than a year in length at a time, with the 50 
opportunity for renewal at the department's discretion. 51 
     4.  The department shall waive the requirements of this 52 
section if the statewide telehealth network established 53 
under section 192.2520 ceases operation, the director of the 54   SS SCS SB 271 	24 
department of health and senior services has provided 55 
written notice to hospitals licensed under this chapter that  56 
the network has ceased operation, and the hospital cannot, 57 
in good faith, comply with the requirements of this section 58 
without assistance or resources of the statewide telehealth 59 
network.  Such waiver shall remain in effect until suc h time  60 
as the statewide telehealth network resumes operation or 61 
until the hospital is able to demonstrate compliance with 62 
the provisions of this section without the assistance or 63 
resources of the statewide telehealth network. 64 
     5.  The provisions of section 595.220 shall apply to 65 
the reimbursement of the reasonable costs of the 66 
examinations and the provision of the evidentiary collection 67 
kits. 68 
     6.  No individual hospital shall be required to comply 69 
with the provisions of this section and sect ion 192.2520  70 
unless and until the department provides such hospital with 71 
access to the statewide telehealth network for the purposes 72 
of mentoring and training services required under section 73 
192.2520 without charge to the hospital. 74 
     7.  A specialty hospital shall be considered exempt 75 
from the provisions of this section and section 192.2520 if 76 
such hospital has a policy for the transfer of a victim of a 77 
sexual offense to an appropriate hospital with an emergency 78 
department.  As used in this secti on, "specialty hospital" 79 
shall mean a hospital licensed under this chapter and 80 
designated by the department as something other than a 81 
general acute care hospital. 82 
     321.220.  For the purpose of providing fire protection 1 
to the property within the district, the district and, on 2 
its behalf, the board shall have the following powers, 3 
authority and privileges: 4   SS SCS SB 271 	25 
     (1)  To have perpetual existence; 5 
     (2)  To have and use a corporate seal; 6 
     (3)  To sue and be sued, and be a party to suits,  7 
actions and proceedings; 8 
     (4)  To enter into contracts, franchises and agreements 9 
with any person, partnership, association or corporation, 10 
public or private, affecting the affairs of the district, 11 
including contracts with any municipality, district or  12 
state, or the United States of America, and any of their 13 
agencies, political subdivisions or instrumentalities, for 14 
the planning, development, construction, acquisition or 15 
operation of any public improvement or facility, or for a 16 
common service relating to the control or prevention of 17 
fires, including the installation, operation and maintenance 18 
of water supply distribution, fire hydrant and fire alarm 19 
systems; provided, that a notice shall be published for bids 20 
on all construction or p urchase contracts for work or 21 
material or both, outside the authority contained in 22 
subdivision (9) of this section, involving an expense of ten 23 
thousand dollars or more; 24 
     (5)  Upon approval of the voters as herein provided, to 25 
borrow money and incu r indebtedness and evidence the same by 26 
certificates, notes or debentures, and to issue bonds, in 27 
accordance with the provisions of this chapter; 28 
     (6)  To acquire, construct, purchase, maintain, dispose 29 
of and encumber real and personal property, fi re stations,  30 
fire protection and fire -fighting apparatus and auxiliary 31 
equipment therefor, and any interest therein, including 32 
leases and easements; 33 
     (7)  To refund any bonded indebtedness of the district 34 
without an election.  The terms and conditi ons of refunding  35 
bonds shall be substantially the same as those of the 36   SS SCS SB 271 	26 
original issue of bonds, and the board shall provide for the 37 
payment of interest, at not to exceed the legal rate, and 38 
the principal of such refunding bonds in the same manner as 39 
is provided for the payment of interest and principal of 40 
bonds refunded; 41 
     (8)  To have the management, control and supervision of 42 
all the business and affairs of the district, and the 43 
construction, installation, operation and maintenance of 44 
district improvements therein; 45 
     (9)  To hire and retain agents, employees, engineers 46 
and attorneys, including part -time or volunteer firemen; 47 
     (10)  To have and exercise the power of eminent domain 48 
and in the manner provided by law for the condemnation o f  49 
private property for public use to take any property within 50 
the district necessary to the exercise of the powers herein 51 
granted; 52 
     (11)  To receive and accept by bequest, gift or 53 
donation any kind of property.  Notwithstanding any other 54 
provision of law to the contrary, any property received by 55 
the fire protection district as a gift or any property 56 
purchased by the fire protection district at a price below 57 
the actual market value of the property may be returned to 58 
the donor or resold to the se ller if such property is not 59 
used for the specific purpose for which it was acquired; 60 
     (12)  To adopt and amend bylaws, fire protection and 61 
fire prevention ordinances, and any other rules and 62 
regulations not in conflict with the constitution and law s  63 
of this state, necessary for the carrying on of the 64 
business, objects and affairs of the board and of the 65 
district, and refer to the proper authorities for 66 
prosecution any infraction thereof detrimental to the 67 
district.  However, fire protection and fire prevention  68   SS SCS SB 271 	27 
ordinances shall not be exercised so as to impose 69 
regulations or to require permits with respect to the 70 
erection, maintenance, repair, alteration, or extension of 71 
farm buildings or farm structures.  Any person violating any 72 
such ordinance is hereby declared to be guilty of a 73 
misdemeanor, and upon conviction thereof shall be punished 74 
as is provided by law therefor.  The prosecuting attorney 75 
for the county in which the violation occurs shall prosecute 76 
such violations in the circuit c ourt of that county.  The  77 
legal officer or attorney for the fire district may be 78 
appointed by the prosecuting attorney as special assistant 79 
prosecuting attorney for the prosecution of any such 80 
violation.  The enactments of the fire district in 81 
delegating administrative authority to officials of the 82 
district may provide standards of action for the 83 
administrative officials, which standards are declared as 84 
industrial codes adopted by nationally organized and 85 
recognized trade bodies.  The board shall have the power to  86 
adopt an ordinance, rule, or regulation allowing the 87 
district to charge individuals who reside outside of the 88 
district, but who receive emergency services within the 89 
boundaries of the district, for the actual and reasonable 90 
cost of such services.  However, such actual and reasonable 91 
costs shall not exceed one hundred dollars for responding to 92 
each fire call or alarm and two hundred fifty dollars for 93 
each hour or a proportional sum for each quarter hour spent 94 
in combating a fire or emergency; 95 
     (13)  To pay all court costs and expenses connected 96 
with the first election or any subsequent election in the 97 
district; 98 
     (14)  To have and exercise all rights and powers 99 
necessary or incidental to or implied from the specific 100   SS SCS SB 271 	28 
powers granted herein.  Such specific powers shall not be 101 
considered as a limitation upon any power necessary or 102 
appropriate to carry out the purposes and intent of this 103 
chapter; 104 
     (15)  To provide for health, accident, disability and 105 
pension benefits for the salaried members of its organized 106 
fire department of the district and such other benefits for 107 
their spouses and eligible unemancipated children, through 108 
either or both a contributory or noncontributory plan.  For  109 
purposes of this section, "eligibl e unemancipated child" 110 
means a natural or adopted child of an insured, or a 111 
stepchild of an insured who is domiciled with the insured, 112 
who is less than twenty -three years of age, who is not 113 
married, not employed on a full -time basis, not maintaining 114 
a separate residence except for full -time students in an 115 
accredited school or institution of higher learning, and who 116 
is dependent on parents or guardians for at least fifty 117 
percent of his or her support.  The type and amount of such 118 
benefits shall be determined by the board of directors of 119 
the fire protection district within the level of available 120 
revenues of the pension program and other available revenues 121 
of the district.  If an employee contributory plan is 122 
adopted, then at least one voting membe r of the board of  123 
trustees shall be a member of the fire district elected by 124 
the contributing members, which shall not be the same as the 125 
board of directors; 126 
     (16)  To contract with any municipality that is 127 
contiguous to a fire protection district for the fire  128 
protection district to provide fire protection to the 129 
municipality for a fee as hereinafter provided; 130 
     (17)  To provide for life insurance, accident, 131 
sickness, health, disability, annuity, length of service, 132   SS SCS SB 271 	29 
pension, retirement and oth er employee-type fringe benefits, 133 
subject to the provisions of section 70.615, for the 134 
volunteer members of any organized fire department of the 135 
district and such other benefits for their spouses and 136 
eligible unemancipated children, through either a 137 
contributory or noncontributory plan, or both.  For purposes  138 
of this section, "eligible unemancipated child" means a 139 
natural or adopted child of an insured, or a stepchild of an 140 
insured who is domiciled with the insured, who is less than 141 
twenty-three years of age, who is not married, not employed 142 
on a full-time basis, not maintaining a separate residence 143 
except for full-time students in an accredited school or 144 
institution of higher learning, and who is dependent on 145 
parents or guardians for at least f ifty percent of his or 146 
her support.  The type and amount of such benefits shall be 147 
determined by the board of directors of the fire protection 148 
district within available revenues of the district, 149 
including the pension program of the district.  The  150 
provision and receipt of such benefits shall not make the 151 
recipient an employee of the district.  Directors who are  152 
also volunteer members may receive such benefits while 153 
serving as a director of the district; 154 
     (18)  To contract for services with any ru ral,  155 
volunteer or subscription fire department or organization, 156 
or volunteer fire protection association, as defined in 157 
section 320.300, for the purpose of providing the benefits 158 
described in subdivision (17) of this section. 159 
     321.552.  1.  [Except in any county of the first 1 
classification with over two hundred thousand inhabitants, 2 
or any county of the first classification without a charter 3 
form of government and with more than seventy -three thousand  4 
seven hundred but less than se venty-three thousand eight 5   SS SCS SB 271 	30 
hundred inhabitants; or any county of the first 6 
classification without a charter form of government and with 7 
more than one hundred eighty -four thousand but less than one 8 
hundred eighty-eight thousand inhabitants; or any count y  9 
with a charter form of government with over one million 10 
inhabitants; or any county with a charter form of government 11 
with over two hundred eighty thousand inhabitants but less 12 
than three hundred thousand inhabitants, ] The governing body 13 
of any ambulance or fire protection district may impose a 14 
sales tax in an amount up to [one-half of] one percent on  15 
all retail sales made in such ambulance or fire protection 16 
district which are subject to taxation pursuant to the 17 
provisions of sections 144.010 to 144.525 provided that such 18 
sales tax shall be accompanied by a reduction in the 19 
district's tax rate as defined in section 137.073.  The tax  20 
authorized by this section shall be in addition to any and 21 
all other sales taxes allowed by law, except that no sales  22 
tax imposed pursuant to the provisions of this section shall 23 
be effective unless the governing body of the ambulance or 24 
fire protection district submits to the voters of such 25 
ambulance or fire protection district, at a municipal or 26 
state general, primary or special election, a proposal to 27 
authorize the governing body of the ambulance or fire 28 
protection district to impose a tax pursuant to this section. 29 
     2.  The ballot of submission shall contain, but need 30 
not be limited to, the following l anguage: 31 
32 
33 
34 
35 
36 
37 
38 
   Shall ______ (insert name of ambulance or fire 
protection district) impose a sales tax of ______ 
(insert amount up to [one-half) of] one percent) 
for the purpose of providing revenues for the 
operation of the ______ (insert name of ambulance 
or fire protection district) and the total 
property tax levy on properties in the ______ 
    SS SCS SB 271 	31 
     3.  If a majority of the votes cast on the proposal by 49 
the qualified voters vo ting thereon are in favor of the 50 
proposal, then the sales tax authorized in this section 51 
shall be in effect and the governing body of the ambulance 52 
or fire protection district shall lower the level of its tax 53 
rate by an amount which reduces property ta x revenues by an  54 
amount equal to fifty percent of the amount of sales tax 55 
collected in the preceding year.  If a majority of the votes 56 
cast by the qualified voters voting are opposed to the 57 
proposal, then the governing body of the ambulance or fire 58 
protection district shall not impose the sales tax 59 
authorized in this section unless and until the governing 60 
body of such ambulance or fire protection district resubmits 61 
a proposal to authorize the governing body of the ambulance 62 
or fire protection distr ict to impose the sales tax 63 
authorized by this section and such proposal is approved by 64 
a majority of the qualified voters voting thereon. 65 
     4.  All revenue received by a district from the tax 66 
authorized pursuant to this section shall be deposited in a  67 
special trust fund, and be used solely for the purposes 68 
specified in the proposal submitted pursuant to this section 69 
for so long as the tax shall remain in effect. 70 
39 
40 
41 
42 
43 
(insert name of the ambulance or fire protection 
district) shall be re duced annually by an amount 
which reduces property tax revenues by an amount 
equal to fifty percent of the previous year's 
revenue collected from this sales tax? 
44    	□ YES 	□ NO  
45 
46 
47 
48 
   If you are in favor of the question, place an "X" 
in the box opposite "YES". If you are opposed to 
the question, place an "X" in the box opposite 
"NO". 
    SS SCS SB 271 	32 
     5.  All sales taxes collected by the director of 71 
revenue pursuant to this sectio n, less one percent for cost 72 
of collection which shall be deposited in the state's 73 
general revenue fund after payment of premiums for surety 74 
bonds as provided in section 32.087, shall be deposited in a 75 
special trust fund, which is hereby created, to be known as  76 
the "Ambulance or Fire Protection District Sales Tax Trust 77 
Fund".  The moneys in the ambulance or fire protection 78 
district sales tax trust fund shall not be deemed to be 79 
state funds and shall not be commingled with any funds of 80 
the state.  The director of revenue shall keep accurate 81 
records of the amount of money in the trust and the amount 82 
collected in each district imposing a sales tax pursuant to 83 
this section, and the records shall be open to inspection by 84 
officers of the county and to the public.  Not later than  85 
the tenth day of each month the director of revenue shall 86 
distribute all moneys deposited in the trust fund during the 87 
preceding month to the governing body of the district which 88 
levied the tax; such funds shall be deposite d with the board  89 
treasurer of each such district. 90 
     6.  The director of revenue may make refunds from the 91 
amounts in the trust fund and credit any district for 92 
erroneous payments and overpayments made, and may redeem 93 
dishonored checks and drafts dep osited to the credit of such 94 
district.  If any district abolishes the tax, the district 95 
shall notify the director of revenue of the action at least 96 
ninety days prior to the effective date of the repeal and 97 
the director of revenue may order retention in the trust  98 
fund, for a period of one year, of two percent of the amount 99 
collected after receipt of such notice to cover possible 100 
refunds or overpayment of the tax and to redeem dishonored 101 
checks and drafts deposited to the credit of such accounts.   102   SS SCS SB 271 	33 
After one year has elapsed after the effective date of 103 
abolition of the tax in such district, the director of 104 
revenue shall remit the balance in the account to the 105 
district and close the account of that district.  The  106 
director of revenue shall notify eac h district of each 107 
instance of any amount refunded or any check redeemed from 108 
receipts due the district. 109 
     7.  Except as modified in this section, all provisions 110 
of sections 32.085 and 32.087 shall apply to the tax imposed 111 
pursuant to this section. 112 
     321.554.  1.  [Except in any county of the first 1 
classification with more than two hundred forty thousand 2 
three hundred but less than two hundred forty thousand four 3 
hundred inhabitants, or any county of the first 4 
classification with more than seventy -three thousand seven 5 
hundred but less than seventy -three thousand eight hundred 6 
inhabitants, or any county of the first classification with 7 
more than one hundred eighty -four thousand but less than one 8 
hundred eighty-eight thousand inhabitants, or any county 9 
with a charter form of government and with more than one 10 
million inhabitants, or any county with a charter form of 11 
government and with more than two hundred fifty thousand but 12 
less than three hundred fifty thousand inhabitan ts,] When  13 
the revenue from the ambulance or fire protection district 14 
sales tax is collected for distribution pursuant to section 15 
321.552, the board of the ambulance or fire protection 16 
district, after determining its budget for the year pursuant 17 
to section 67.010 and the rate of levy needed to produce the 18 
required revenue and after making any other adjustments to 19 
the levy that may be required by any other law, shall reduce 20 
the total operating levy of the district in an amount 21 
sufficient to decrease the revenue it would have received 22   SS SCS SB 271 	34 
therefrom by an amount equal to fifty percent of the 23 
previous fiscal year's sales tax receipts.  Loss of revenue  24 
due to a decrease in the assessed valuation of real property 25 
located within the ambulance or fire protec tion district as  26 
a result of general reassessment and from state -assessed  27 
railroad and utility distributable property based upon the 28 
previous fiscal year's receipts shall be considered in 29 
lowering the rate of levy to comply with this section in the 30 
year of general reassessment and in each subsequent year.   31 
In the event that in the immediately preceding year the 32 
ambulance or fire protection district actually received more 33 
or less sales tax revenue than estimated, the ambulance or 34 
fire protection district board may adjust its operating levy 35 
for the current year to reflect such increase or decrease.   36 
The director of revenue shall certify the amount payable 37 
from the ambulance or fire protection district sales tax 38 
trust fund to the general revenue fu nd to the state  39 
treasurer. 40 
     2.  Except that, in the first year in which any sales 41 
tax is collected pursuant to section 321.552, any taxing 42 
authority subject to this section shall not reduce the tax 43 
rate as defined in section 137.073. 44 
     3.  In a year of general reassessment, as defined by 45 
section 137.073, or assessment maintenance as defined by 46 
section 137.115 in which an ambulance or fire protection 47 
district in reliance upon the information then available to 48 
it relating to the total assessed valuation of such  49 
ambulance or fire protection district revises its property 50 
tax levy pursuant to section 137.073 or 137.115, and it is 51 
subsequently determined by decisions of the state tax 52 
commission or a court pursuant to sections 138.430 to 53 
138.433 or due to clerical errors or corrections in the 54   SS SCS SB 271 	35 
calculation or recordation of assessed valuations that the 55 
assessed valuation of such ambulance or fire protection 56 
district has been changed, and but for such change the 57 
ambulance or fire protection dist rict would have adopted a 58 
different levy on the date of its original action, then the 59 
ambulance or fire protection district may adjust its levy to 60 
an amount to reflect such change in assessed valuation, 61 
including, if necessary, a change in the levy red uction  62 
required by this section to the amount it would have levied 63 
had the correct assessed valuation been known to it on the 64 
date of its original action, provided: 65 
     (1)  The ambulance or fire protection district first 66 
levies the maximum levy allow ed without a vote of the people 67 
by Article X, Section 11(b) of the Constitution; and 68 
     (2)  The ambulance or fire protection district first 69 
adopts the tax rate ceiling otherwise authorized by other 70 
laws of this state; and 71 
     (3)  The levy adjustment or reduction may include a one - 72 
time correction to recoup lost revenues the ambulance or 73 
fire protection district was entitled to receive during the 74 
prior year. 75 
     321.556.  1.  [Except in any county of the first 1 
classification with mo re than two hundred forty thousand 2 
three hundred but less than two hundred forty thousand four 3 
hundred inhabitants, or any county of the first 4 
classification with more than seventy -three thousand seven 5 
hundred but less than seventy -three thousand eight hundred  6 
inhabitants, or any county of the first classification with 7 
more than one hundred eighty -four thousand but less than one 8 
hundred eighty-eight thousand inhabitants, or any county 9 
with a charter form of government and with more than one 10 
million inhabitants, or any county with a charter form of 11   SS SCS SB 271 	36 
government and with more than two hundred fifty thousand but 12 
less than three hundred fifty thousand inhabitants, ] The  13 
governing body of any ambulance or fire protection district, 14 
when presented with a petition signed by at least twenty 15 
percent of the registered voters in the ambulance or fire 16 
protection district that voted in the last gubernatorial 17 
election, calling for an election to repeal the tax pursuant 18 
to section 321.552, shall submit the ques tion to the voters 19 
using the same procedure by which the imposition of the tax 20 
was voted.  The ballot of submission shall be in 21 
substantially the following form: 22 
     2.  If a majority of the votes cast on the proposal by 36 
the qualified voters of the district voting thereon are in 37 
favor of repeal, that repeal shall become effective December 38 
thirty-first of the calendar year in which such repeal was 39 
approved. 40 
     537.038.  Any person may, without compensation, render 1 
emergency care or assistance at the scene of an emergency or 2 
accident and shall not be liable for any civil damages for 3 
acts or omissions other than damages occasioned by gross 4 
23 
24 
25 
26 
27 
28 
29 
30 
   Shall ______ (insert name of ambulance or fire 
protection district) repeal the ______ (insert 
amount up to one-half) of one percent sales tax 
now in effect in the ______ (insert name of 
ambulance or fire protection district) and 
reestablish the property ta x levy in the district 
to the rate in existence prior to the enactment of 
the sales tax? 
  
31    	□ YES 	□ NO  
32 
33 
34 
35 
   If you are in favor of the question, place an "X" 
in the box opposite "Yes". If you are opposed to 
the question, place an "X" in the box opposite 
"No". 
    SS SCS SB 271 	37 
negligence or by willful or wanton acts or omissions by such 5 
person in rendering such emergency care. 6 
