CCS/HCS/SS/SB 226 - This act modifies provisions relating to emergency services.AMBULANCE DISTRICT SALES TAX
This act allows for the organization of ambulance districts which may impose a sales tax not to exceed one-half of one percent.
If the sales tax is authorized, then the governing body of the ambulance district must reduce its tax rate by an amount which reduces property tax revenues by an amount equal to 50% of the amount of sales tax collected in the preceding year. All revenue received by a district from the tax must be deposited in a special trust fund, and used solely for the ambulance district, except one percent of the taxes must be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in Section 32.087.
The Director of Revenue has certain responsibilities regarding the trust fund, but the moneys in the fund are not state funds and may not be commingled with any funds of the state. The director is to distribute money deposited into the fund no later than the tenth day of the next month to the board treasurer of the governing body of the district which levied the tax.
The ambulance district must notify the Director of Revenue at least 90 days prior to repealing the sales tax. Two percent of the amount collected after the notice is given may be kept to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year, the balance must be remitted to the district and the account must be closed.
Provisions of law governing local sales taxes apply to the ambulance district sales tax.
This provision is identical to SB 309 (2011), HB 542 (2011), and contains provisions that are identical to Senate Bill 826 (2010).
AMBULANCE DISTRICT RECALL ELECTIONS
Under this act, each member of an ambulance district board of directors shall be subject to recall from office by the registered voters of the election district from which he or she was elected. Proceedings for the recall are commenced by the filing of a notice of intention to circulate a recall petition.
The notice must be served personally, or by certified mail, on the board member and filed with the election authority. A separate notice is needed for each member sought to be recalled and must contain information explaining the reason for the recall. It must list at least one but not more than five proponents of the recall.
Within seven days, the board member may file a statement answering the statement of the proponents. The answer must be served on at least one proponent. The statement and answer are for the voters' informational purposes only.
A member cannot be recalled if he or she: 1) has not held office during the current term for more than 180 days; 2) has 180 days or less remaining on his or her current term; or 3) has had a recall election determined in his or her favor within the current term.
The person circulating the petition must sign an affidavit verifying certain information. A recall petition must be filed with the election authority not more than 180 days after the filing of the notice of intention. The number of signatures needed shall equal at least 25% of the number of voters who voted in the most recent gubernatorial election in the election district.
The election authority has twenty days from the date of filing the petition to determine if enough voters signed the petition. It must file a certificate showing whether there are enough signatures. If the election authority certifies the petition does not have enough signatures, it may be supplemented within ten days of the date of certificate. The election authority must then certify the supplemented petition. If it is insufficient, no further action shall be taken.
If the petition is sufficient, the election authority shall submit its certificate to the board of directors and order an election within a certain amount of time. Nominations for board membership openings shall be made by filing a statement of candidacy with the election authority.
Any time prior to forty-two days before the election, the member sought to be recalled may offer his or her resignation and the recall question shall be removed from the ballot and the office declared vacant.
This provision is similar to SB 978 (2008), a provision of SS/SCS/HB 376 (2009), SB 122 (2009), and SB 741 (2010).
FIRE PROTECTION DISTRICT BOARDS
This act repeals an obsolete provision regarding elections for fire protection district board members in St. Charles County.
ORGAN DONOR PROGRAM PROGRAM
Beginning January 1, 2011, this amendment authorizes a check-off box for the Organ Donor Program Fund to be added to the individual and corporate income tax forms. A taxpayer may donate to the fund by designating on the form at least $2 on an individual return or $4 on a combined return of his or her tax refund amount or by sending a separate check with the payment of his or her taxes.
The provisions of the bill will expire December 31 six years from the effective date.
This provision is identical to HB 151 (2011).
MEGHAN LUECKE