1. There is hereby established a special trust fund to be known as the “Missouri 911 Service Trust Fund”. All fees collected pursuant to sections 190.400 to 190.460 shall be remitted to the director of the department of revenue.

2. The director of the department of revenue shall deposit such payments into the Missouri 911 service trust fund. Moneys in the fund shall be used for the purpose of reimbursing expenditures actually incurred in the implementation and operation of the Missouri 911 systems and for the answering and dispatching of emergency calls as determined to be appropriate by the governing body of the county or city imposing the fee.

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3. Any unexpended balance in the fund shall be exempt from the provisions of section 33.080, relating to the transfer of unexpended balances to the general revenue fund, and shall remain in the fund. Any interest earned on the moneys in the fund shall be deposited into the fund.

4. The moneys in the trust fund shall not be deemed to be state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of moneys in the trust fund which were collected in each county, city not within a county, or home rule city with more than fifteen thousand but fewer than seventeen thousand inhabitants and partially located in any county of the third classification without a township form of government and with more than thirty-seven thousand but fewer than forty-one thousand inhabitants under sections 190.400 to 190.460, and the records shall be open to the inspection of officers of a participating county or city and the public.