HOUSE BILL NO. 1477 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE SEITZ.
3120H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 311.550, RSMo, and to enact in lieu thereof one new section relating to a modification of certain fees imposed on spirituous liquors.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 311.550, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 311.550, to read as follows: 311.550. 1. In addition to all other licenses and charges, there shall be paid to and 2 collected by the director of revenue charges as follows: 3 (1) For the privilege of selling in the state of Missouri spirituous liquors, including 4 brandy, rum, whiskey, and gin, and other spirituous liquors and alcohol for beverage 5 purposes, there shall be paid, and the director of revenue shall be entitled to receive, the sum 6 of [two dollars] sixty-eight cents per gallon or fraction thereof; 7 (2) For the privilege of selling wines, the sum of thirty cents per gallon to the credit of 8 the agriculture protection fund created under section 261.200 to be used solely for agricultural 9 business development and marketing-related functions of the department of agriculture. 10 2. The person who shall first sell such liquor to any person in this state shall be liable 11 for the payment, except that no refund of any tax collected and remitted to the director of 12 revenue by a retail seller upon gross receipts from a sale of beer, liquor or wine subject to the 13 charges contained in sections 311.520, 311.550 and 311.554 shall be claimed for refund under 14 chapter 144 for any amount illegally or erroneously overcharged or overcollected as a result 15 of imposition of sales tax by the retail seller upon amounts representing the charges imposed 16 under this chapter.
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1477 2
17 3. Any person who sells to any person within this state any intoxicating liquors 18 mentioned in subdivision (1) of subsection 1, unless the charge hereby imposed is paid, is 19 guilty of a felony and shall be punished by imprisonment by the state department of 20 corrections for a term of not less than two years nor more than five years, or by imprisonment 21 in the county jail for a term of not less than one month nor more than one year, or by a fine of 22 not less than fifty dollars nor more than one thousand dollars, or by both such fine and 23 imprisonment. 24 4. It shall be unlawful for any person to remove the contents of any container 25 containing any of the intoxicating liquors mentioned in subdivision (1) of subsection 1 26 without destroying such container, or to refill any such container, in whole or in part, with any 27 of the liquors mentioned in subdivision (1) of subsection 1. Any person violating the 28 provisions of this subsection shall be guilty of a misdemeanor. 29 5. Every manufacturer, out-state solicitor and wholesale dealer licensed under this 30 chapter shall make a true duplicate invoice of the same, showing the date, amount and value 31 of each class of such liquors shipped or delivered, and retain a duplicate thereof, subject to the 32 use and inspection of the supervisor of [liquor] alcohol and tobacco control and his 33 representatives for two years. 34 6. Any person who shall sell in this state any intoxicating liquor without first having 35 procured a license from the supervisor of [liquor] alcohol and tobacco control authorizing 36 him to sell such intoxicating liquor is guilty of a felony and upon conviction shall be punished 37 by imprisonment by the state department of corrections for a term of not less than two years 38 nor more than five years, or by imprisonment in the county jail for a term of not less than 39 three months nor more than one year, or by a fine of not less than one hundred dollars nor 40 more than one thousand dollars, or by both such fine and imprisonment. ✔
Statutes affected: