| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1552 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEPETERS. |
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| 5 | 5 | | 2817H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections313.820and313.822,RSMo,andtoenactinlieuthereofthreenew |
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| 8 | 8 | | sectionsrelatingtoexcursiongamblingboats. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections313.820and313.822,RSMo,arerepealedandthreenewsections |
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| 11 | 11 | | 2enactedinlieuthereof,tobeknownassections313.820,313.822,and313.828,toreadas |
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| 12 | 12 | | 3follows: |
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| 13 | 13 | | 313.820.1.Anexcursionboatlicenseeshallpaytothecommissionanadmissionfee |
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| 14 | 14 | | 2of[two]fifty-twodollarsforeachpersonembarkingonanexcursiongamblingboatwitha |
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| 15 | 15 | | 3ticketofadmission.Onedollarofsuchfeeshallbedepositedtothecreditofthegaming |
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| 16 | 16 | | 4commissionfundasauthorizedpursuanttosection313.835,andonedollarofsuchfeeshall |
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| 17 | 17 | | 5notbeconsideredstatefundsandshallbepaidtothehomedockcityorcounty, twenty-five |
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| 18 | 18 | | 6dollarsofsuchfeeshallbedepositedtothecreditoftheveteranscommissioncapital |
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| 19 | 19 | | 7improvementtrustfund,andtwenty-fivedollarsofsuchfeeshallbedepositedtothe |
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| 20 | 20 | | 8creditoftheMissourihistoricsteamboatmuseumfund,beginningontheeffectivedate |
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| 21 | 21 | | 9ofthissection. Subjecttoappropriation,onecentofsuchfeedepositedtothecreditofthe |
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| 22 | 22 | | 10gamingcommissionfundmaybedepositedtothecreditofthecompulsivegamblersfund |
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| 23 | 23 | | 11createdpursuanttotheprovisionsofsection313.842.Nothinginthissectionshallpreclude |
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| 24 | 24 | | 12anylicenseefromcharginganyamountdeemednecessaryforaticketofadmissiontoany |
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| 25 | 25 | | 13personembarkingonanexcursiongamblingboat.Ifticketsareissuedwhicharegoodfor |
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| 26 | 26 | | 14morethanoneexcursion,theadmissionfeeshallbepaidtothecommissionforeachperson |
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| 27 | 27 | | 15usingtheticketoneachexcursionthattheticketisused.Iffreepassesorcomplimentary |
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| 28 | 28 | | 16admissionticketsareissued,theexcursionboatlicenseeshallpaytothecommissionthesame |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17feeuponthesepassesorcomplimentaryticketsasiftheyweresoldattheregularandusual |
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| 31 | 31 | | 18admissionrate;however,theexcursionboatlicenseemayissuefee-freepassestoactualand |
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| 32 | 32 | | 19necessaryofficialsandemployeesofthelicenseeorotherpersonsactuallyworkingonthe |
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| 33 | 33 | | 20excursiongamblingboat.Theissuanceoffee-freepassesissubjecttotherulesofthe |
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| 34 | 34 | | 21commission,andalistofallpersonstowhomthefee-freepassesareissuedshallbefiledwith |
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| 35 | 35 | | 22thecommission. |
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| 36 | 36 | | 23 2.Alllicenseesaresubjecttoallincometaxes,salestaxes,earningstaxes,usetaxes, |
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| 37 | 37 | | 24propertytaxesoranyothertaxorfeenoworhereafterlawfullyleviedbyanypolitical |
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| 38 | 38 | | 25subdivision;however,nootherlicensetax,permittax,occupationtax,excursionfee,ortaxes |
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| 39 | 39 | | 26orfeesshallbeimposed,leviedorassessedexclusivelyuponlicenseesbyapolitical |
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| 40 | 40 | | 27subdivision.Allstatetaxesnotconnecteddirectlytogamblinggamesshallbecollectedby |
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| 41 | 41 | | 28thedepartmentofrevenue.Notwithstandingtheprovisionsofsection32.057tothecontrary, |
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| 42 | 42 | | 29thedepartmentofrevenuemayfurnishandthecommissionmayreceivetaxinformationto |
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| 43 | 43 | | 30determineifapplicantsorlicenseesarecomplyingwiththetaxlawsofthisstate;however, |
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| 44 | 44 | | 31anytaxinformationacquiredbythecommissionshallnotbecomepublicrecordandshallbe |
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| 45 | 45 | | 32usedexclusivelyforcommissionbusiness. |
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| 46 | 46 | | 313.822.Ataxisimposedontheadjustedgrossreceiptsreceivedfromgambling |
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| 47 | 47 | | 2gamesauthorizedpursuanttosections313.800to313.850attherateof[twenty-one] twenty- |
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| 48 | 48 | | 3fivepercent.Thetaxesimposedbythissectionshallbereturnedtothecommissionin |
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| 49 | 49 | | 4accordancewiththecommission'srulesandregulationswhoshalltransfersuchtaxestothe |
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| 50 | 50 | | 5directorofrevenue.Allchecksanddraftsremittedforpaymentofthesetaxesandfeesshall |
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| 51 | 51 | | 6bemadepayabletothedirectorofrevenue.Ifthecommissionisnotsatisfiedwiththereturn |
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| 52 | 52 | | 7orpaymentmadebyanylicensee,itisherebyauthorizedandempoweredtomakean |
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| 53 | 53 | | 8assessmentoftheamountduebaseduponanyinformationwithinitspossessionorthatshall |
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| 54 | 54 | | 9comeintoitspossession.Anylicenseeagainstwhomanassessmentismadebythe |
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| 55 | 55 | | 10commissionmaypetitionforareassessment.Therequestforreassessmentshallbemade |
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| 56 | 56 | | 11withintwentydaysfromthedatetheassessmentwasmailedordeliveredtothelicensee, |
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| 57 | 57 | | 12whicheverisearlier.Whereuponthecommissionshallgivenoticeofahearingfor |
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| 58 | 58 | | 13reassessmentandfixthedateuponwhichthehearingshallbeheld.Theassessmentshall |
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| 59 | 59 | | 14becomefinalifarequestforreassessmentisnotreceivedbythecommissionwithinthe |
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| 60 | 60 | | 15twentydays.Exceptasprovidedinthissection,onandafterApril29,1993,allfunctions |
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| 61 | 61 | | 16incidenttotheadministration,collection,enforcement,andoperationofthetaximposedby |
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| 62 | 62 | | 17sections144.010to144.525shallbeapplicabletothetaxesandfeesimposedbythissection. |
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| 63 | 63 | | 18 (1)Eachexcursiongamblingboatshalldesignateacityorcountyasitshomedock. |
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| 64 | 64 | | 19Thehomedockcityorcountymayenterintoagreementswithothercitiesorcounties |
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| 65 | 65 | | 20authorizedpursuanttosubsection10ofsection313.812tosharerevenueobtainedpursuantto |
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| 66 | 66 | | 21thissection.Thehomedockcityorcountyshallreceivetenpercentoftheadjustedgross |
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| 67 | 67 | | HB1552 2 22receiptstaxcollections,asleviedpursuanttothissection,foruseinprovidingservices |
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| 68 | 68 | | 23necessaryforthesafetyofthepublicvisitinganexcursiongamblingboat.Suchhomedock |
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| 69 | 69 | | 24cityorcountyshallannuallysubmittothecommissionasharedrevenueagreementwithany |
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| 70 | 70 | | 25othercityorcounty.Allmoneysowedthehomedockcityorcountyshallbedepositedand |
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| 71 | 71 | | 26distributedtosuchcityorcountyinaccordancewithrulesandregulationsofthecommission. |
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| 72 | 72 | | 27Allrevenuesprovidedforinthissectiontobetransferredtothegoverningbodyofanycity |
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| 73 | 73 | | 28notwithinacountyandanycitywithapopulationofoverthreehundredfiftythousand |
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| 74 | 74 | | 29inhabitantsshallnotbeconsideredstatefundsandshallbedepositedinsuchcity'sgeneral |
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| 75 | 75 | | 30revenuefundtobeexpendedasprovidedforinthissection. |
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| 76 | 76 | | 31 (2)Theremainingamountoftheadjustedgrossreceiptstaxshallbedepositedinthe |
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| 77 | 77 | | 32statetreasurytothecreditofthe"GamingProceedsforEducationFund"whichishereby |
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| 78 | 78 | | 33createdinthestatetreasury.Moneysdepositedinthisfundshallbekeptseparatefromthe |
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| 79 | 79 | | 34generalrevenuefundaswellasanyotherfundsoraccountsinthestatetreasury,shallbeused |
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| 80 | 80 | | 35solelyforeducationpursuanttotheMissouriConstitutionandshallbeconsideredthe |
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| 81 | 81 | | 36proceedsofexcursionboatgamblingandstatefundspursuanttoArticleIV,Section15ofthe |
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| 82 | 82 | | 37MissouriConstitution.Allinterestreceivedonthegamingproceedsforeducationfundshall |
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| 83 | 83 | | 38becreditedtothegamingproceedsforeducationfund.Appropriationofthemoneys |
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| 84 | 84 | | 39depositedintothegamingproceedsforeducationfundshallbepursuanttostatelaw. |
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| 85 | 85 | | 40 (3)Thestateauditorshallperformanannualauditofthegamingproceedsfor |
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| 86 | 86 | | 41educationfund,whichshallincludetheevaluationofwhetherappropriationsforelementary |
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| 87 | 87 | | 42andsecondaryeducationhaveincreasedandarebeingusedasintended.Thestateauditor |
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| 88 | 88 | | 43shallmakecopiesofeachauditavailabletothepublicandtothegeneralassembly. |
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| 89 | 89 | | 313.828.1.Thereisherebycreatedinthestatetreasurythe"MissouriHistoric |
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| 90 | 90 | | 2SteamboatMuseumFund",whichshallconsistofmoneysfromthedesignatedportion |
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| 91 | 91 | | 3oftheadmissionfeescollectedundersection313.820.Thestatetreasurershallbethe |
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| 92 | 92 | | 4custodianofthefund.Inaccordancewithsections30.170and30.180,thestatetreasurer |
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| 93 | 93 | | 5shallannuallyapprovedisbursementsfromthefundtotheMissourihistoricsteamboat |
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| 94 | 94 | | 6museum.Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys |
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| 95 | 95 | | 7remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe |
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| 96 | 96 | | 8generalrevenuefund.Thestatetreasurershallinvestmoneysinthefundinthesame |
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| 97 | 97 | | 9mannerasotherfundsareinvested.Anyinterestandmoneysearnedonsuch |
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| 98 | 98 | | 10investmentsshallbecreditedtothefund. |
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| 99 | 99 | | 11 2.TheMissourihistoricsteamboatmuseumfundshallbeadedicatedfundand, |
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| 100 | 100 | | 12uponappropriation,moneysinthefundshallbeusedasfollows: |
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| 101 | 101 | | 13 (1)Fortheconstruction,maintenance,andoperationofafacilitythatisexempt |
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| 102 | 102 | | 14fromtaxationunder26U.S.C.503(c),whichshallbeknownasthe"MissouriHistoric |
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| 103 | 103 | | 15SteamboatMuseum"andshallbelocatedwithinthestateofMissouri,withthepurpose |
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| 104 | 104 | | HB1552 3 16ofsuchfacilitybeingamuseumhousinganddisplayingbooks,maps,artifacts, |
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| 105 | 105 | | 17recoveredsteamboatstructures,andanyothermaterialrelatedtothesignificanceofthe |
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| 106 | 106 | | 18steamboaterainthehistoryofMissouri;and |
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| 107 | 107 | | 19 (2)Fortheacquisitionandpreservationofbooks,maps,artifacts,recovered |
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| 108 | 108 | | 20steamboatstructures,andanyothermaterialrelatedtothesignificanceofthe |
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| 109 | 109 | | 21steamboaterainthehistoryofMissouri. |
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| 110 | 110 | | 22 3.TheMissourihistoricsteamboatmuseumshallbeorganizedunderthelawsof |
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| 111 | 111 | | 23thisstate;shallbeatrusteeofthisstate,organizedandregulatedundersection501(c)3 |
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| 112 | 112 | | 24oftheInternalRevenueServiceCode;shallholdallitspresentandfuturecollections |
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| 113 | 113 | | 25andpropertyforthisstate;andshallnotmortgageordeedintrustanyofitspropertyor |
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| 114 | 114 | | 26sellanyofsuchproperty,exceptbywayofexchangeforpropertyofequalvalueorfor |
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| 115 | 115 | | 27reinvestment. |
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| 116 | 116 | | 28 4.Undersection23.253oftheMissourisunsetact: |
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| 117 | 117 | | 29 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall |
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| 118 | 118 | | 30automaticallysunsetsixyearsaftertheeffectivedateofthissectionunlessreauthorized |
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| 119 | 119 | | 31byanactofthegeneralassembly; |
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| 120 | 120 | | 32 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection |
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| 121 | 121 | | 33shallautomaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationof |
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| 122 | 122 | | 34thissection; |
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| 123 | 123 | | 35 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear |
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| 124 | 124 | | 36immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 125 | 125 | | 37sectionissunset;and |
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| 126 | 126 | | 38 (4)Ifthissectionisallowedtosunset,therevenuesfromthefundshallbe |
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| 127 | 127 | | 39redirectedtotheMissouriGamingCommissionfordistributionasprovidedforbylaw. |
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| 128 | 128 | | âś” |
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| 129 | 129 | | HB1552 4 |
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