Statutory Funding Mechanisms
The following are statutory funding mechanisms available to counties. Counties may only have one of these options in place at any point.
Wireline (Landline Levy) of up to 15 percent (190.305 RSMo)
Authorized by local vote
County-level sales tax (190.335/190.292 RSMo)
Authorized by local vote
Seven-member oversight board elected
All Device Tax - Surcharge of up to $1.00 on any device capable of contacting 911 (RSMo 190.455)
Authorized by local vote
Prior to going to a vote, the county is required to submit a plan for consolidation to the Missouri 911 Service Board
Resources:
Letter from Department of Revenue to telecommunication service providers after county approval of the “all-device tax'“ - View/Download
3% Prepaid Wireless Surcharge (190.460 RSMo)
A 3 percent wireless surcharge is also in place in nearly all counties*
The following are provisions to the prepaid wireless surcharge:
A portion of the 3% funds are returned to the county;
The first $15 of the prepaid charge is exempt from any fee;
In counties that are collecting a 911 sales tax, prepaid purchases are specifically exempt from the 911 tax, and instead the 3% fee is applied
Prepaid revenue shall be used only for purposes authorized in sections 190.305, 190.325, and 190.335 RSMo.
Prepaid Transfers:
The portion of the prepaid funds returned to the county monthly via ACH transfer by the Board to either a county’s treasury, or if applicable, a county’s Elected Emergency Services Board (established pursuant to 190.355) for the purposes of funding 911
To inquire about your county’s prepaid revenue, please contact the entity in your county receiving the ACH transfer. To find out who that is, you can contact the Missouri 911 Service Board at admin@missouri911.org.
Resources:
Notice from the Department of Revenue to businesses regarding prepaid revenue collection - View/Download
*All counties and the City of St. Louis have opted into the collection of the prepaid wireless surcharge with the exception of Platte County
Questions?
If you have questions or are interested in learning more about a possible funding option for your county, please contact Board staff at admin@missouri911.org.