MO HB645

Repeals and replaces sections 190.300, 190.305, and 190.335 of Missouri Revised Statutes relating to emergency telephone service taxation.

Adds "alternative telecommunications connections" (commercial mobile service, VoIP service, and prepaid wireless) to the definition of taxable services for emergency telephone purposes, effective August 28, 2011.

Authorizes governing bodies to levy an additional tax not to exceed 75 cents per month per alternative telecommunications connection for emergency telephone service operations.

Allows county commissions to impose an additional county excise tax not to exceed $1.50 per antenna used as commercial mobile service equipment for emergency services, subject to voter approval.

Permits public agencies providing emergency telephone service themselves (rather than contracting) to use emergency telephone tax revenues for upgrading and replacing worn or obsolete communications equipment.