Mo. Rev. Stat. § 190.800: Imposition of tax — definitions.

1. Each ground ambulance service shall, in addition to all other fees and taxes now required or paid, pay an ambulance service reimbursement allowance tax for the privilege of engaging in the business of providing ambulance services in this state.

2. For the purpose of this section, the following terms shall mean:

(1) "Ambulance" , the same meaning as such term is defined in section 190.100;

(2) "Ambulance service" , the same meaning as such term is defined in section 190.100;

(3) "Engaging in the business of providing ambulance services in this state" , accepting payment for such services.