1. 1. In addition to all other fees and taxes required or paid, a tax is hereby imposed upon in-home services providers for the privilege of providing in-home services. The tax is imposed upon payments received by an in-home services provider for the provision of in-home services.

2. 2. For purposes of sections 660.425 to 660.465, the following terms shall mean:

   1. (1) "Engaging in the business of providing in-home services", all payments received by an in-home services provider for the provision of in-home services;
   2. (2) "In-home services", homemaker services, personal care services, chore services, respite services, consumer-directed services, and services, when provided in the individual's home and under a plan of care created by a physician, necessary to keep children out of hospitals. "In-home services" shall not include home health services as defined by federal and state law;
   3. (3) "In-home services provider", any provider or vendor, as defined in section 208.900, of compensated in-home services and under a provider agreement or contracted with the department of social services or the department of health and senior services.

(L. 2009 H.B. 740 merged with S.B. 307, A.L. 2010 S.B. 842, et al. merged with S.B. 1007)

Expires 9-01-12