178.760. As used in sections 178.760 to 178.764, the following termsmean:
(1) "Agreement", the agreement between an employer and a communitycollege district concerning a project. An agreement may be for a period notto exceed ten years when the program services associated with a project arenot in excess of five hundred thousand dollars. For a project where theassociated program costs are greater than five hundred thousand dollars, theagreement may not exceed a period of eight years;
(2) "Board of trustees", the board of trustees of a community collegedistrict;
(3) "Capital investment", an investment in research and development,working capital, and real and tangible personal business property exceptinventory or property intended for sale to customers. Trucks, truck trailers,truck semi-trailers, rail and barge vehicles and other rolling stock for hire,track, switches, barges, bridges, tunnels, rail yards, and spurs shall notqualify as a capital investment. The amount of such investment shall be theoriginal cost of the property if owned, or eight times the net annual rentalrate if leased;
(4) "Certificate", industrial retained jobs training certificates issuedunder section 178.763;
(5) "Date of commencement of the project", the date of the agreement;
(6) "Employee", the person employed in a retained job;
(7) "Employer", the person maintaining retained jobs in conjunction witha project;
(8) "Industry", a business located within this state which enters intoan agreement with a community college district and which is engaged ininterstate or intrastate commerce for the purpose of manufacturing,processing, or assembling products, conducting research and development, orproviding services in interstate commerce, but excluding retail services;
(9) "Program costs", all necessary and incidental costs of providingprogram services, including payment of the principal, premium, and interest oncertificates, including capitalized interest, issued to finance a project,funding and maintenance of a debt service reserve fund to secure suchcertificates and wages, salaries and benefits of employees participating inon-the-job training;
(10) "Program services" includes, but is not limited to, the following:
(a) Retained jobs training;
(b) Adult basic education and job-related instruction;
(c) Vocational and skill-assessment services and testing;
(d) Training facilities, equipment, materials, and supplies;
(e) On-the-job training;
(f) Administrative expenses equal to seventeen percent of the totaltraining costs, two percent to be paid to the department of economicdevelopment for deposit into the Missouri job development fund created undersection 620.478, RSMo;
(g) Subcontracted services with state institutions of higher education,private colleges or universities, or other federal, state, or local agencies;
(h) Contracted or professional services; and
(i) Issuance of certificates;
(11) "Project", a training arrangement which is the subject of anagreement entered into between the community college district and an employerto provide program services that is not also the subject of an agreemententered into between a community college district and an employer to provideprogram services under sections 178.892 to 178.896;
(12) "Retained job", a job in a stable industry, not including jobs forrecalled workers, which was in existence for at least two consecutive calendaryears preceding the year in which the application for the retained jobstraining program was made;
(13) "Retained jobs credit from withholding", the credit as provided insection 178.762;
(14) "Retained jobs training program", or "program", the project orprojects established by a community college district for the retention ofjobs, by providing education and training of workers for existing jobs forstable industry in the state;
(15) "Stable industry", a business that otherwise meets the definitionof industry and retains existing jobs. To be a stable industry, the businessshall have:
(a) Maintained at least one hundred employees per year at the employer'ssite in the state at which the jobs are based, for each of the two calendaryears preceding the year in which application for the program is made;
(b) Retained at that site the level of employment that existed in thetaxable year immediately preceding the year in which application for theprogram is made; and
(c) Made or agree to make a capital investment aggregating at least onemillion dollars to acquire or improve long-term assets (including leasedfacilities) such as property, plant, or equipment (excluding program costs) atthe employer's site in the state at which jobs are based over a period ofthree consecutive calendar years, as certified by the employer and:
a. Have made substantial investment in new technology requiring theupgrading of worker's skills; or
b. Be located in a border county of the state and represent a potentialrisk of relocation from the state; or
c. Be determined to represent a substantial risk of relocation from thestate by the director of the department of economic development;
(16) "Total training costs", costs of training, including supplies,wages and benefits of instructors, subcontracted services, on-the-jobtraining, training facilities, equipment, skill assessment, and all programservices excluding issuance of certificates.
178.760. As used in sections 178.760 to 178.764, the following termsmean:
(1) "Agreement", the agreement between an employer and a communitycollege district concerning a project. An agreement may be for a period notto exceed ten years when the program services associated with a project arenot in excess of five hundred thousand dollars. For a project where theassociated program costs are greater than five hundred thousand dollars, theagreement may not exceed a period of eight years;
(2) "Board of trustees", the board of trustees of a community collegedistrict;
(3) "Capital investment", an investment in research and development,working capital, and real and tangible personal business property exceptinventory or property intended for sale to customers. Trucks, truck trailers,truck semi-trailers, rail and barge vehicles and other rolling stock for hire,track, switches, barges, bridges, tunnels, rail yards, and spurs shall notqualify as a capital investment. The amount of such investment shall be theoriginal cost of the property if owned, or eight times the net annual rentalrate if leased;
(4) "Certificate", industrial retained jobs training certificates issuedunder section 178.763;
(5) "Date of commencement of the project", the date of the agreement;
(6) "Employee", the person employed in a retained job;
(7) "Employer", the person maintaining retained jobs in conjunction witha project;
(8) "Industry", a business located within this state which enters intoan agreement with a community college district and which is engaged ininterstate or intrastate commerce for the purpose of manufacturing,processing, or assembling products, conducting research and development, orproviding services in interstate commerce, but excluding retail services;
(9) "Program costs", all necessary and incidental costs of providingprogram services, including payment of the principal, premium, and interest oncertificates, including capitalized interest, issued to finance a project,funding and maintenance of a debt service reserve fund to secure suchcertificates and wages, salaries and benefits of employees participating inon-the-job training;
(10) "Program services" includes, but is not limited to, the following:
(a) Retained jobs training;
(b) Adult basic education and job-related instruction;
(c) Vocational and skill-assessment services and testing;
(d) Training facilities, equipment, materials, and supplies;
(e) On-the-job training;
(f) Administrative expenses equal to seventeen percent of the totaltraining costs, two percent to be paid to the department of economicdevelopment for deposit into the Missouri job development fund created undersection 620.478, RSMo;
(g) Subcontracted services with state institutions of higher education,private colleges or universities, or other federal, state, or local agencies;
(h) Contracted or professional services; and
(i) Issuance of certificates;
(11) "Project", a training arrangement which is the subject of anagreement entered into between the community college district and an employerto provide program services that is not also the subject of an agreemententered into between a community college district and an employer to provideprogram services under sections 178.892 to 178.896;
(12) "Retained job", a job in a stable industry, not including jobs forrecalled workers, which was in existence for at least two consecutive calendaryears preceding the year in which the application for the retained jobstraining program was made;
(13) "Retained jobs credit from withholding", the credit as provided insection 178.762;
(14) "Retained jobs training program", or "program", the project orprojects established by a community college district for the retention ofjobs, by providing education and training of workers for existing jobs forstable industry in the state;
(15) "Stable industry", a business that otherwise meets the definitionof industry and retains existing jobs. To be a stable industry, the businessshall have:
(a) Maintained at least one hundred employees per year at the employer'ssite in the state at which the jobs are based, for each of the two calendaryears preceding the year in which application for the program is made;
(b) Retained at that site the level of employment that existed in thetaxable year immediately preceding the year in which application for theprogram is made; and
(c) Made or agree to make a capital investment aggregating at least onemillion dollars to acquire or improve long-term assets (including leasedfacilities) such as property, plant, or equipment (excluding program costs) atthe employer's site in the state at which jobs are based over a period ofthree consecutive calendar years, as certified by the employer and:
a. Have made substantial investment in new technology requiring theupgrading of worker's skills; or
b. Be located in a border county of the state and represent a potentialrisk of relocation from the state; or
c. Be determined to represent a substantial risk of relocation from thestate by the director of the department of economic development;
(16) "Total training costs", costs of training, including supplies,wages and benefits of instructors, subcontracted services, on-the-jobtraining, training facilities, equipment, skill assessment, and all programservices excluding issuance of certificates.
178.760. As used in sections 178.760 to 178.764, the following termsmean:
(1) "Agreement", the agreement between an employer and a communitycollege district concerning a project. An agreement may be for a period notto exceed ten years when the program services associated with a project arenot in excess of five hundred thousand dollars. For a project where theassociated program costs are greater than five hundred thousand dollars, theagreement may not exceed a period of eight years;
(2) "Board of trustees", the board of trustees of a community collegedistrict;
(3) "Capital investment", an investment in research and development,working capital, and real and tangible personal business property exceptinventory or property intended for sale to customers. Trucks, truck trailers,truck semi-trailers, rail and barge vehicles and other rolling stock for hire,track, switches, barges, bridges, tunnels, rail yards, and spurs shall notqualify as a capital investment. The amount of such investment shall be theoriginal cost of the property if owned, or eight times the net annual rentalrate if leased;
(4) "Certificate", industrial retained jobs training certificates issuedunder section 178.763;
(5) "Date of commencement of the project", the date of the agreement;
(6) "Employee", the person employed in a retained job;
(7) "Employer", the person maintaining retained jobs in conjunction witha project;
(8) "Industry", a business located within this state which enters intoan agreement with a community college district and which is engaged ininterstate or intrastate commerce for the purpose of manufacturing,processing, or assembling products, conducting research and development, orproviding services in interstate commerce, but excluding retail services;
(9) "Program costs", all necessary and incidental costs of providingprogram services, including payment of the principal, premium, and interest oncertificates, including capitalized interest, issued to finance a project,funding and maintenance of a debt service reserve fund to secure suchcertificates and wages, salaries and benefits of employees participating inon-the-job training;
(10) "Program services" includes, but is not limited to, the following:
(a) Retained jobs training;
(b) Adult basic education and job-related instruction;
(c) Vocational and skill-assessment services and testing;
(d) Training facilities, equipment, materials, and supplies;
(e) On-the-job training;
(f) Administrative expenses equal to seventeen percent of the totaltraining costs, two percent to be paid to the department of economicdevelopment for deposit into the Missouri job development fund created undersection 620.478, RSMo;
(g) Subcontracted services with state institutions of higher education,private colleges or universities, or other federal, state, or local agencies;
(h) Contracted or professional services; and
(i) Issuance of certificates;
(11) "Project", a training arrangement which is the subject of anagreement entered into between the community college district and an employerto provide program services that is not also the subject of an agreemententered into between a community college district and an employer to provideprogram services under sections 178.892 to 178.896;
(12) "Retained job", a job in a stable industry, not including jobs forrecalled workers, which was in existence for at least two consecutive calendaryears preceding the year in which the application for the retained jobstraining program was made;
(13) "Retained jobs credit from withholding", the credit as provided insection 178.762;
(14) "Retained jobs training program", or "program", the project orprojects established by a community college district for the retention ofjobs, by providing education and training of workers for existing jobs forstable industry in the state;
(15) "Stable industry", a business that otherwise meets the definitionof industry and retains existing jobs. To be a stable industry, the businessshall have:
(a) Maintained at least one hundred employees per year at the employer'ssite in the state at which the jobs are based, for each of the two calendaryears preceding the year in which application for the program is made;
(b) Retained at that site the level of employment that existed in thetaxable year immediately preceding the year in which application for theprogram is made; and
(c) Made or agree to make a capital investment aggregating at least onemillion dollars to acquire or improve long-term assets (including leasedfacilities) such as property, plant, or equipment (excluding program costs) atthe employer's site in the state at which jobs are based over a period ofthree consecutive calendar years, as certified by the employer and:
a. Have made substantial investment in new technology requiring theupgrading of worker's skills; or
b. Be located in a border county of the state and represent a potentialrisk of relocation from the state; or
c. Be determined to represent a substantial risk of relocation from thestate by the director of the department of economic development;
(16) "Total training costs", costs of training, including supplies,wages and benefits of instructors, subcontracted services, on-the-jobtraining, training facilities, equipment, skill assessment, and all programservices excluding issuance of certificates.
