Section 313.820

Title XXI PUBLIC SAFETY AND MORALS

Chapter 313

Effective - 28 Aug 2006, 3 histories, see footnote   (history) 

  313.820.  Admission fee, amount, division of — licensees subject to all other taxes, collection of nongaming taxes by department of revenue — cap on amount to be collected. — 1. An excursion boat licensee shall pay to the commission an admission fee of two dollars for each person embarking on an excursion gambling boat with a ticket of admission. One dollar of such fee shall be deposited to the credit of the gaming commission fund as authorized pursuant to section 313.835, and one dollar of such fee shall not be considered state funds and shall be paid to the home dock city or county. Subject to appropriation, one cent of such fee deposited to the credit of the gaming commission fund may be deposited to the credit of the compulsive gamblers fund created pursuant to the provisions of section 313.842. Nothing in this section shall preclude any licensee from charging any amount deemed necessary for a ticket of admission to any person embarking on an excursion gambling boat. If tickets are issued which are good for more than one excursion, the admission fee shall be paid to the commission for each person using the ticket on each excursion that the ticket is used. If free passes or complimentary admission tickets are issued, the excursion boat licensee shall pay to the commission the same fee upon these passes or complimentary tickets as if they were sold at the regular and usual admission rate; however, the excursion boat licensee may issue fee-free passes to actual and necessary officials and employees of the licensee or other persons actually working on the excursion gambling boat. The issuance of fee-free passes is subject to the rules of the commission, and a list of all persons to whom the fee-free passes are issued shall be filed with the commission.

  2. All licensees are subject to all income taxes, sales taxes, earnings taxes, use taxes, property taxes or any other tax or fee now or hereafter lawfully levied by any political subdivision; however, no other license tax, permit tax, occupation tax, excursion fee, or taxes or fees shall be imposed, levied or assessed exclusively upon licensees by a political subdivision. All state taxes not connected directly to gambling games shall be collected by the department of revenue. Notwithstanding the provisions of section 32.057, RSMo, to the contrary, the department of revenue may furnish and the commission may receive tax information to determine if applicants or licensees are complying with the tax laws of this state; however, any tax information acquired by the commission shall not become public record and shall be used exclusively for commission business.

  3. Effective fiscal year 2008 and each fiscal year thereafter, the amount of expenditures from funds derived from admission fees paid to a home dock city or county, located in a home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants or in a county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants, shall not exceed the revenue received by the home dock city or county from admission fees for fiscal year 2007. In the case of a new excursion gambling boat located in a home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants or in a county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants, the provisions of this section shall become effective two years from the opening of such excursion gambling boat and the amount of expenditures from funds derived from admission fees paid to a home dock city or county shall not exceed the average revenue received by the home dock city or county from admission fees for the first two fiscal years in which such excursion gambling boat opened for business. Effective fiscal year 2010 and each subsequent fiscal year until fiscal year 2015, the percentage of revenue derived by a home dock city or county, located in a home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants or in a county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants, from such admission fees used for expenditures other than capital, cultural, and special law enforcement purpose expenditures shall be limited to not more than thirty percent. Effective fiscal year 2015 and each subsequent fiscal, the percentage of revenue derived by a home dock city or county, located in a home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants or in a county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants, from such admission fees used for expenditures other than capital, cultural, and special law enforcement purpose expenditures shall be limited to not more than twenty percent.

  4. After fiscal year 2007, in any fiscal year in which a home dock city or county, located in a home rule city with more than sixty thousand three hundred but fewer than sixty thousand four hundred inhabitants or in a county with a charter form of government and with more than two hundred fifty thousand but fewer than three hundred fifty thousand inhabitants, collects an amount over the limitation on expenditures of revenue derived from admission fees provided in subsection 3 of this section, such revenue shall be treated as if it were sales tax revenue within the meaning of section 67.505, RSMo, provided that the home dock city or county shall reduce its total general revenue property tax levy, in accordance with the method provided in subdivision (6) of subsection 3 of section 67.505, RSMo.

  5. The provisions of subsections 3 and 4 of this section shall not affect the imposition or collection of a tax under section 313.822.

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(L. 1991 H.B. 149 § 9 Adopted by Referendum, Proposition A, November 3, 1992, A.L. 1993 S.B. 10 & 11 § 9, A.L. 2000 S.B. 902, A.L. 2005 H.B. 58 merged with H.B. 186 merged with S.B. 272, A.L. 2006 S.B. 561)