HOUSE BILL NO. 1552 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE PETERS.
2817H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 313.820 and 313.822, RSMo, and to enact in lieu thereof three new sections relating to excursion gambling boats.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 313.820 and 313.822, RSMo, are repealed and three new sections 2 enacted in lieu thereof, to be known as sections 313.820, 313.822, and 313.828, to read as 3 follows: 313.820. 1. An excursion boat licensee shall pay to the commission an admission fee 2 of [two] fifty-two dollars for each person embarking on an excursion gambling boat with a 3 ticket of admission. One dollar of such fee shall be deposited to the credit of the gaming 4 commission fund as authorized pursuant to section 313.835, and one dollar of such fee shall 5 not be considered state funds and shall be paid to the home dock city or county, twenty-five 6 dollars of such fee shall be deposited to the credit of the veterans commission capital 7 improvement trust fund, and twenty-five dollars of such fee shall be deposited to the 8 credit of the Missouri historic steamboat museum fund, beginning on the effective date 9 of this section. Subject to appropriation, one cent of such fee deposited to the credit of the 10 gaming commission fund may be deposited to the credit of the compulsive gamblers fund 11 created pursuant to the provisions of section 313.842. Nothing in this section shall preclude 12 any licensee from charging any amount deemed necessary for a ticket of admission to any 13 person embarking on an excursion gambling boat. If tickets are issued which are good for 14 more than one excursion, the admission fee shall be paid to the commission for each person 15 using the ticket on each excursion that the ticket is used. If free passes or complimentary 16 admission tickets are issued, the excursion boat licensee shall pay to the commission the same
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 1552 2
17 fee upon these passes or complimentary tickets as if they were sold at the regular and usual 18 admission rate; however, the excursion boat licensee may issue fee-free passes to actual and 19 necessary officials and employees of the licensee or other persons actually working on the 20 excursion gambling boat. The issuance of fee-free passes is subject to the rules of the 21 commission, and a list of all persons to whom the fee-free passes are issued shall be filed with 22 the commission. 23 2. All licensees are subject to all income taxes, sales taxes, earnings taxes, use taxes, 24 property taxes or any other tax or fee now or hereafter lawfully levied by any political 25 subdivision; however, no other license tax, permit tax, occupation tax, excursion fee, or taxes 26 or fees shall be imposed, levied or assessed exclusively upon licensees by a political 27 subdivision. All state taxes not connected directly to gambling games shall be collected by 28 the department of revenue. Notwithstanding the provisions of section 32.057 to the contrary, 29 the department of revenue may furnish and the commission may receive tax information to 30 determine if applicants or licensees are complying with the tax laws of this state; however, 31 any tax information acquired by the commission shall not become public record and shall be 32 used exclusively for commission business. 313.822. A tax is imposed on the adjusted gross receipts received from gambling 2 games authorized pursuant to sections 313.800 to 313.850 at the rate of [twenty-one] twenty- 3 five percent. The taxes imposed by this section shall be returned to the commission in 4 accordance with the commission's rules and regulations who shall transfer such taxes to the 5 director of revenue. All checks and drafts remitted for payment of these taxes and fees shall 6 be made payable to the director of revenue. If the commission is not satisfied with the return 7 or payment made by any licensee, it is hereby authorized and empowered to make an 8 assessment of the amount due based upon any information within its possession or that shall 9 come into its possession. Any licensee against whom an assessment is made by the 10 commission may petition for a reassessment. The request for reassessment shall be made 11 within twenty days from the date the assessment was mailed or delivered to the licensee, 12 whichever is earlier. Whereupon the commission shall give notice of a hearing for 13 reassessment and fix the date upon which the hearing shall be held. The assessment shall 14 become final if a request for reassessment is not received by the commission within the 15 twenty days. Except as provided in this section, on and after April 29, 1993, all functions 16 incident to the administration, collection, enforcement, and operation of the tax imposed by 17 sections 144.010 to 144.525 shall be applicable to the taxes and fees imposed by this section. 18 (1) Each excursion gambling boat shall designate a city or county as its home dock. 19 The home dock city or county may enter into agreements with other cities or counties 20 authorized pursuant to subsection 10 of section 313.812 to share revenue obtained pursuant to 21 this section. The home dock city or county shall receive ten percent of the adjusted gross HB 1552 3
22 receipts tax collections, as levied pursuant to this section, for use in providing services 23 necessary for the safety of the public visiting an excursion gambling boat. Such home dock 24 city or county shall annually submit to the commission a shared revenue agreement with any 25 other city or county. All moneys owed the home dock city or county shall be deposited and 26 distributed to such city or county in accordance with rules and regulations of the commission. 27 All revenues provided for in this section to be transferred to the governing body of any city 28 not within a county and any city with a population of over three hundred fifty thousand 29 inhabitants shall not be considered state funds and shall be deposited in such city's general 30 revenue fund to be expended as provided for in this section. 31 (2) The remaining amount of the adjusted gross receipts tax shall be deposited in the 32 state treasury to the credit of the "Gaming Proceeds for Education Fund" which is hereby 33 created in the state treasury. Moneys deposited in this fund shall be kept separate from the 34 general revenue fund as well as any other funds or accounts in the state treasury, shall be used 35 solely for education pursuant to the Missouri Constitution and shall be considered the 36 proceeds of excursion boat gambling and state funds pursuant to Article IV, Section 15 of the 37 Missouri Constitution. All interest received on the gaming proceeds for education fund shall 38 be credited to the gaming proceeds for education fund. Appropriation of the moneys 39 deposited into the gaming proceeds for education fund shall be pursuant to state law. 40 (3) The state auditor shall perform an annual audit of the gaming proceeds for 41 education fund, which shall include the evaluation of whether appropriations for elementary 42 and secondary education have increased and are being used as intended. The state auditor 43 shall make copies of each audit available to the public and to the general assembly. 313.828. 1. There is hereby created in the state treasury the "Missouri Historic 2 Steamboat Museum Fund", which shall consist of moneys from the designated portion 3 of the admission fees collected under section 313.820. The state treasurer shall be the 4 custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer 5 shall annually approve disbursements from the fund to the Missouri historic steamboat 6 museum. Notwithstanding the provisions of section 33.080 to the contrary, any moneys 7 remaining in the fund at the end of the biennium shall not revert to the credit of the 8 general revenue fund. The state treasurer shall invest moneys in the fund in the same 9 manner as other funds are invested. Any interest and moneys earned on such 10 investments shall be credited to the fund. 11 2. The Missouri historic steamboat museum fund shall be a dedicated fund and, 12 upon appropriation, moneys in the fund shall be used as follows: 13 (1) For the construction, maintenance, and operation of a facility that is exempt 14 from taxation under 26 U.S.C. 503(c), which shall be known as the "Missouri Historic 15 Steamboat Museum" and shall be located within the state of Missouri, with the purpose HB 1552 4
16 of such facility being a museum housing and displaying books, maps, artifacts, 17 recovered steamboat structures, and any other material related to the significance of the 18 steamboat era in the history of Missouri; and 19 (2) For the acquisition and preservation of books, maps, artifacts, recovered 20 steamboat structures, and any other material related to the significance of the 21 steamboat era in the history of Missouri. 22 3. The Missouri historic steamboat museum shall be organized under the laws of 23 this state; shall be a trustee of this state, organized and regulated under section 501(c)3 24 of the Internal Revenue Service Code; shall hold all its present and future collections 25 and property for this state; and shall not mortgage or deed in trust any of its property or 26 sell any of such property, except by way of exchange for property of equal value or for 27 reinvestment. 28 4. Under section 23.253 of the Missouri sunset act: 29 (1) The provisions of the new program authorized under this section shall 30 automatically sunset six years after the effective date of this section unless reauthorized 31 by an act of the general assembly; 32 (2) If such program is reauthorized, the program authorized under this section 33 shall automatically sunset twelve years after the effective date of the reauthorization of 34 this section; 35 (3) This section shall terminate on September first of the calendar year 36 immediately following the calendar year in which the program authorized under this 37 section is sunset; and 38 (4) If this section is allowed to sunset, the revenues from the fund shall be 39 redirected to the Missouri Gaming Commission for distribution as provided for by law. ✔
Statutes affected: