SB 604 - This act creates a rate of one-half of one percent statewide sales tax on consumer and special fireworks. The moneys collected from the sales tax will be transferred by Director of Revenue into the Fire District Equipment Fund (Section 320.094, RSMo).

This act also allows immunity for any donated fire equipment provided:

(1) The State Fire Marshal approves the equipment;

(2) Any donated motor vehicle passes inspection;

(3) The receiving agency demonstrates the equipment works properly; and

(4) Donor agencies inform receiving agencies of any defects.

Currently, immunity relating to donated fire equipment is limited to "used personal protection equipment" and "fire protection clothing".

This portion of the act is identical to TAT SCS/SB 197 (2001).

This act also transfers 5/10 of one percent (.005%) of the premium taxes collected from insurance companies into the Fire Education Fund. The amount placed into the fund cannot exceed $1,500,000 in a fiscal year. The money in the Fire Education Fund will be distributed in the following manner:

(1) The first $300,000 will be used for fire education;

(2) The next $500,000 and moneys collected from the consumer and special fireworks sales tax will be transferred into the Fire District Equipment Fund; and

(3) Any additional funds will remain in the Fire Education Fund for fire education purposes.

Current law requires forty percent of the moneys transferred to the Fire Education Fund be transferred to the Missouri Fire Education Trust Fund before any distribution occurs.

The Fire District Equipment Fund will help fire protection districts or volunteer fire protection associations serving an area with a population of less than ten thousand purchase equipment.

The Fire Education Commission will annually prepare a plan for the intended use for the funds available.

The Division of Fire Safety, with the approval of the Fire Education Commission, may make direct grants to purchase equipment for any fire protection district or volunteer fire protection association serving an area with a population of less than ten thousand. Such grants may supplement other private or public sources. The Division has rulemaking authority for processing grant requests.

This portion of the act is similar to CCS/SCS/HB 1292 (2000).
JULIA SOMMER GRUS