FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
SENATECOMMITTEESUBSTITUTEFOR
SENATEBILLNO.348
103RDGENERALASSEMBLY
0645H.03C JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections67.3000,67.3005,135.1670,227.299,and620.467,RSMo,andtoenactin
lieuthereofthirty-threenewsectionsrelatingtotourism.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections67.3000,67.3005,135.1670,227.299,and620.467,RSMo,are
2repealedandthirty-threenewsectionsenactedinlieuthereof,tobeknownassections9.005,
39.171,9.234,9.292,9.367,9.385,9.386,9.388,9.389,9.401,9.402,9.409,9.416,10.254,
410.260,67.3000,67.3005,135.1670,226.886,226.1170,227.299,227.830,227.840,
5227.857,227.875,227.876,227.877,227.878,227.879,227.881,227.883,620.467,and
6620.471,toreadasfollows:
9.005.Februarytwentiethofeachyearshallbeknownanddesignatedas"John
2DonaldsonDay"inMissouri.Thecitizensofthisstateareencouragedtoparticipatein
3appropriateactivitiesandeventstocommemoratethelifeandaccomplishmentsofJohn
4Donaldson,oneofthebestpitcherstoplayintheNegroLeaguesandamemberofthe
5inauguralKansasCityMonarchsteam.
9.171.Novembernintheachyearisherebydesignatedas"Links,Incorporated
2Day"inMissouri.Thecitizensofthisstateareencouragedtoparticipateinappropriate
3eventsandactivitiestorecognizethisinternational,not-for-profitcorporationforits
4serviceworkandcontributionstocommunitiesacrossthisstate.
9.234.ThemonthofSeptembereveryyearshallbedesignatedas"Ovarian
2CancerAwarenessMonth"inMissouri.Citizensofthisstateareencouragedto
3participateinappropriateactivitiesandeventstoincreaseawarenessofovariancancer
4andtheimportanceofearlydetectionandtreatmentinsavinglives.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9.292.Augustnineteenthofeachyearshallbeknownanddesignatedas"Eddie
2GaedelDay"inMissouriinhonorofEddieGaedel,whoasamemberoftheSt.Louis
3BrownsonAugust19,1951,becametheshortestplayertoeverplayMajorLeague
4Baseball.EddieGaedelisanimportantpartofbaseballhistoryandMissourisports
5history.Thecitizensofthisstateareencouragedtoparticipateineventsandactivitiesto
6celebrateEddieGaedel'scontributionstobaseballhistory.
9.367.Augustsixtheachyearisherebydesignatedas"ChrisSiffordDay"in
2Missouri.Intheyear2000,anairplanecarryingChrisSifford,alongwithGovernor
3MelCarnahanandRoger"Randy"Carnahan,tragicallywentdownandtookwithit
4thelivesofthreegreatMissourians.Chrisisrememberedasalovinganddevoted
5publicservantwhowasafriendtoall.Missouriansareencouragedtoreflectonthe
6livesandlegaciesofthesethreemenandtorecognizeandappreciatethehardworking
7publicservantsofthisstate.
9.385.Octobersixteenthofeachyearshallbeknownanddesignatedas"Michael
2CollinsDay"inMissouriinhonorofMichaelCollins,anIrishrevolutionary,soldier,
3andpoliticianwhowasaleadingfigureinthestruggleforIrishindependence.
9.386.ThelastSaturdayinAprilofeachyearisherebydesignatedas"Emmett
2KellyDay"inMissouri.Thecitizensofthisstateareencouragedtohonorthelifeof
3EmmettKelly,whowasafamouscircusperformer,alsoknownasWearyWillie,from
4Houston,Missouri.
9.388.ThesecondTuesdayofAprilofeachyearisherebydesignatedas"Celia
2Day"inMissouriinhonorofCelia,anenslavedwomanwholivedinCallawayCounty.
3Theteachersandstudentsoftheschoolsofthisstateareencouragedtoobservetheday
4withage-appropriateinstructionregardingCeliaandherstory.
9.389.TheweekinwhichthesecondTuesdayofAprilfallseachyearishereby
2designatedas"HumanTraffickingAwarenessWeek".Thecitizensofthisstateare
3encouragedtoparticipateinappropriateeventsandactivitiestopromoteawarenessof
4humantrafficking,victimremediesandservices,traffickingprevention,andthehistory
5ofslaveryinourstate.
9.401.Novemberthirteentheachyearisherebydesignatedas"Believein
2GiannaDay"inMissouri.Thecitizensofthisstateareencouragedtoparticipatein
3appropriateeventsandactivitiestoraiseawarenessforSanfilipposyndrome,which
4causesAlzheimer's-likesymptomsinchildren,andcelebrateGiannaWacker,a
5Missourianwhohasdefiedtheoddsbyexceedingthelifeexpectancyforchildren
6sufferingfromSanfilipposyndrome.
HCSSCSSB348 2 9.402.Mayeightheachyearisherebydesignatedas"AmyloidosisAwareness
2Day"inMissouri.Thecitizensofthisstateareencouragedtoparticipateinappropriate
3eventsandactivitiestoraiseawarenessofthisrareandlife-threateningdisease.
9.409.1.Januaryfifthofeachyearshallbeknownanddesignatedas"Kappa
2AlphaPsiDay"inMissouri.Thecitizensofthisstateareencouragedtoobservetheday
3withappropriateactivitiesandeventstocommemoratethefoundingofthefraternity.
4 2.KappaAlphaPsiwasfoundedonJanuary5,1911,atIndianaUniversity,in
5Bloomington,Indiana,byElderWatsonDiggs,ByronKennethArmstrong,GuyLevis
6Grant,MarcusPeterBlakemore,EzraDeeAlexander,JohnMiltonLee,HenryTourner
7Asher,EdwardGilesIrvin,GeorgeWesleyEdmonds,andPaulWaymondCaine.
8 3.FoundingmemberHenryTournerAsherwasaneducatorandinstructorat
9LincolnInstitute,nowknownasLincolnUniversityofMissouri,inJeffersonCity.
10 4.KappaAlphaPsiisthesecondoldestexistingcollegiatehistoricallyBlack
11Greek-letterfraternityandthefirstintercollegiatefraternityincorporatedasanational
12body.Thefraternityhasovertwohundredfiftythousandmemberswithsevenhundred
13undergraduateandalumnichaptersinnearlyeverystateoftheUnitedStates,and
14thirteeninternationalchaptersinNigeria,SouthAfrica,Bermuda,Bahamas,U.S.
15VirginIslands,Panama,UnitedKingdom,Germany,SouthKorea,DominicanRepublic,
16AbuDhabi,Canada,andJapan.
17 5.Throughitsworldwideprominence,KappaAlphaPsihashadaglobalimpact
18oneventsthataffectourlocalcommunitiesandplacesaroundtheglobe.Localchapters
19ofKappaAlphaPsiparticipateincommunityoutreachactivitiestofeedthehomeless,
20providescholarshipstoyoungpeoplematriculatingtocollege,serveasmentorstoyoung
21men,participateinblooddrives,andserveashostsofseminarsforpublichealth
22awareness,tonameafew.Nationally,KappaAlphaPsihasprovidedsummer
23enrichmentcampsandfundsforSt.JudeMedicalResearchCentertoassistinthefight
24againstchildhoodcatastrophicdiseasesbyraisingmorethanonemilliondollars.
25Internationally,KappaAlphaPsimembershaveansweredthecalltoservicebyproudly
26servingourmilitaryinwarssinceWWIandraisingfundstoassistthoseinneed
27followingnaturaldisastersworldwide,includinghurricanes,tornadoes,typhoons,and
28earthquakes.
29 6.KappaAlphaPsiproudlyboastsmemberswhoepitomizetheessenceof
30"AchievementinEveryFieldofHumanEndeavor".Someofthesemembersinclude
31RalphAbernathy,WiltChamberlain,MontellJordan,BenjaminJealous,Oscar
32Robertson,CedrictheEntertainer,ArthurAshe,MikeTomlin,GayleSayers,Adrian
33Fenty,RobertS.Abbott,BennieThompson,DonaldByrd,JohnnieCochran,Ed
34Gardner,SmokieNorful,JohnSingleton,TomBradley,BobJohnson,JohnConyers,
HCSSCSSB348 3 35AlceeHastings,LeroneBennett,Jr.,KwameJackson,BillRussell,TavisSmiley,and
36MarvinSapp.
9.416.Juneseventeentheachyearisherebydesignatedas"EndNeighborhood
2GunViolenceDay"inMissouri,inhonorofPrestonJa'mon"Tink"Jones,Sr.Citizens
3ofthisstateareencouragedtoparticipateinappropriateeventsandactivitiestobring
4anendtogunviolenceinourcommunities.
10.254.ThecityofBransonisselectedforandshallbeknownastheofficial
2"LiveEntertainmentCapital"forthestateofMissouri.
10.260.KSHE94.7,alsoknownas"KSHE95",isselectedforandshallbe
2knownastheofficialrockradiostationofthestateofMissouri.Theworld'slongest-
3runningrockstationhasbeenontheairformorethanfiftyyearsandiscreditedwith
4launchingthecareersofseveralrocklegends.
67.3000.1.Asusedinthissectionandsection67.3005,thefollowingwordsshall
2mean:
3 (1)"Activemember",anorganizationlocatedinthestateofMissouriwhichsolicits
4andservicessportsevents,sportsorganizations,andothertypesofsports-relatedactivitiesin
5thatcommunity;
6 (2)"Applicant"or"applicants",oneormorecertifiedsponsors,endorsingcounties,
7endorsingmunicipalities,oralocalorganizingcommittee,actingindividuallyorcollectively;
8 (3)"Certifiedsponsor"or"certifiedsponsors",anonprofitorganizationwhichisan
9activememberofthe[NationalAssociationofSportsCommissions] SportsEventsand
10TourismAssociation;
11 (4)"Department",theMissouridepartmentofeconomicdevelopment;
12 (5)"Director",thedirectorofrevenue;
13 (6)["Eligiblecosts"shallinclude:
14 (a)Costsnecessaryforconductingthesportingevent;
15 (b)Costsrelatingtothepreparationsnecessaryfortheconductofthesportingevent;
16and
17 (c)Anapplicant'spledgedobligationstothesiteselectionorganizationasevidenced
18bythesupportcontractforthesportingeventincluding,butnotlimitedto,bidfeesand
19financialguarantees.
20
21Eligiblecostsshallnotincludeanycostassociatedwiththerehabilitationorconstructionof
22anyfacilitiesusedtohostthesportingeventordirectpaymentstoafor-profitsiteselection
23organization,butmayincludecostsassociatedwiththeretrofittingofafacilitynecessaryto
24accommodatethesportingevent;
HCSSCSSB348 4 25 (7)]"Eligibledonation",donationsreceived,byacertifiedsponsororlocalorganizing
26committee,fromataxpayerthatmayincludecash,publiclytradedstocksandbonds,andreal
27estatethatwillbevaluedanddocumentedaccordingtorulespromulgatedbythedepartment.
28Suchdonationsshallbeusedsolelytoprovidefundingtoattractsportingeventstothisstate;
29 [(8)](7)"Endorsingmunicipality"or"endorsingmunicipalities",anycity,town,
30incorporatedvillage,orcountythatcontainsasiteselectedbyasiteselectionorganizationfor
31oneormoresportingevents;
32 [(9)](8)"Joinderagreement",anagreemententeredintobyoneormoreapplicants,
33actingindividuallyorcollectively,andasiteselectionorganizationsettingoutrepresentations
34andassurancesbyeachapplicantinconnectionwiththeselectionofasiteinthisstateforthe
35locationofasportingevent;
36 [(10)] (9)"Joinderundertaking",anagreemententeredintobyoneormore
37applicants,actingindividuallyorcollectively,andasiteselectionorganizationthateach
38applicantwillexecuteajoinderagreementintheeventthatthesiteselectionorganization
39selectsasiteinthisstateforasportingevent;
40 [(11)](10)"Localorganizingcommittee",anonprofitcorporationoritssuccessorin
41interestthat:
42 (a)Hasbeenauthorizedbyoneormorecertifiedsponsors,endorsingmunicipalities,
43orendorsingcounties,actingindividuallyorcollectively,topursueanapplicationandbidon
44itsortheapplicant'sbehalftoasiteselectionorganizationforselectionasthehostofoneor
45moresportingevents;or
46 (b)Withtheauthorizationofoneormorecertifiedsponsors,endorsing
47municipalities,orendorsingcounties,actingindividuallyorcollectively,executesan
48agreementwithasiteselectionorganizationregardingabidtohostoneormoresporting
49events;
50 (11)"Registeredparticipant",anindividualwhoisregisteredtocompeteina
51sportingevent,oranathlete,coach,orotherindividualwhoispartofateam'sofficial
52contingentwithanofficialcapacityforsuchsportingevent;
53 (12)"Siteselectionorganization",theNationalCollegiateAthleticAssociation
54(NCAA);anNCAAmemberconference,university,orinstitution;theNationalAssociation
55ofIntercollegiateAthletics(NAIA);theUnitedStatesOlympic&ParalympicCommittee
56[(USOC)] (USOPC); anationalgoverningbody(NGB)orinternationalfederationofasport
57recognizedbythe[USOC] USOPC; theUnitedStatesGolfAssociation(USGA);theUnited
58StatesTennisAssociation(USTA);theAmateurAthleticUnion(AAU);theNational
59ChristianCollegeAthleticAssociation(NCCAA);theNationalJuniorCollegeAthletic
60Association(NJCAA);theUnitedStatesSportsSpecialtyAssociation(USSSA);anyrights
61holdermemberofthe[NationalAssociationofSportsCommissions(NASC)] SportsEvents
HCSSCSSB348 5 62andTourismAssociation(SportsETA);othermajorregional,national,andinternational
63sportsassociations,andamateurorganizationsthatpromote,organize,oradministersporting
64gamesorcompetitions;orothermajorregional,national,andinternationalorganizationsthat
65promoteororganizesportingevents;
66 (13)"Sportingevent"or"sportingevents",anamateur,collegiate,orOlympic
67sportingeventthatiscompetitivelybidorisawardedbyasiteselectionorganization;
68 (14)"Supportcontract"or"supportcontracts",aneventawardnotification,joinder
69undertaking,joinderagreement,orcontractexecutedbyanapplicantandasiteselection
70organization;
71 (15)"Taxcredit"or"taxcredits",acreditorcreditsissuedbythedepartmentagainst
72thetaxotherwisedueunderchapter143or148,excludingwithholdingtaximposedunder
73sections143.191to143.265;
74 (16)"Taxpayer",anyofthefollowingindividualsorentitieswhomakeaneligible
75donation:
76 (a)Aperson,firm,partnerinafirm,corporation,orashareholderinanScorporation
77doingbusinessinthestateofMissouriandsubjecttothestateincometaximposedunder
78chapter143;
79 (b)Acorporationsubjecttotheannualcorporationfranchisetaximposedunder
80chapter147;
81 (c)Aninsurancecompanypayinganannualtaxonitsgrosspremiumreceiptsinthis
82state;
83 (d)AnyotherfinancialinstitutionpayingtaxestothestateofMissouriorany
84politicalsubdivisionofthisstateunderchapter148;
85 (e)Anindividualsubjecttothestateincometaximposedunderchapter143;
86 (f)Anycharitableorganizationwhichisexemptfromfederalincometaxandwhose
87Missouriunrelatedbusinesstaxableincome,ifany,wouldbesubjecttothestateincometax
88imposedunderchapter143.
89 2.Anapplicantmaysubmitacopyofasupportcontractforasportingeventtothe
90department.Withinsixtydaysofreceiptofthesportingeventsupportcontract,the
91departmentmayreviewtheapplicant'ssupportcontractandcertifysuchsupportcontractifit
92complieswiththerequirementsofthissection.Uponcertificationofthesupportcontractby
93thedepartment,theapplicantmaybeauthorizedtoreceivethetaxcreditundersubsection4of
94thissection.
95 3.Nomorethanninetydaysfollowingtheconclusionofthesportingevent,the
96applicantshallsubmit[eligiblecostsanddocumentationofthecostsevidencedbyreceipts,
97paidinvoices,eventsettlements,orotherdocumentationinamannerprescribedbythe
98department.Eligiblecostsmaybepaidbytheapplicantoranentitycohostingtheeventwith
HCSSCSSB348 6 99theapplicant] aticketsalesorboxofficestatementverifyingthetotalnumberoftickets
100soldforsuchevent,or,ifsucheventwasparticipantbased,alistofallregistered
101participants.
102 4.(1)[Nolaterthansevendaysfollowingtheconclusionofthesportingevent,the
103department,inconsultationwiththedirector,shalldeterminethetotalnumberofticketssold
104atfacevalueforsucheventor,ifsucheventwasparticipant-basedanddidnotselladmission
105tickets,thetotalnumberofpaidparticipantregistrations.
106 (2)] Nolaterthansixtydaysfollowingthereceiptof[eligiblecostsand]
107documentationof[suchcosts] ticketsalesorregisteredparticipantsfromtheapplicant
108asrequiredinsubsection3ofthissection,thedepartmentshall,exceptforthelimitations
109undersubsection5ofthissection,issueacertificateforarefundabletaxcredittothe
110applicantfor[theleastof]:
111 (a)[Onehundredpercentofeligiblecostsincurredbytheapplicant;
112 (b)]Anamountequalto[five] sixdollarsforeveryadmissionticketsoldtosuch
113event;or
114 [(c)](b)Anamountequalto[ten]twelvedollarsforevery[paid] registered
115participant[registration] ifsucheventwasparticipant-based[anddidnotselladmission
116tickets].
117
118Thecalculationsunderparagraphs[(b)](a)and[(c)](b)ofthissubdivisionshallusethe
119actualnumberofticketssoldor[registrationspaid]registeredparticipants, notanestimated
120amount.
121 (2)Thedepartmentofrevenueshallpaytheamountoftherefundabletaxcredit
122totheapplicantwithinninetydaysoftheapplicant'ssubmissionofavalidtaxcredit
123certificateissuedinaccordancewithsubdivision(1)ofthissubsection.
124 (3)Taxcreditsauthorizedbythissectionmaybeclaimedagainsttaxesimposedby
125chapters143and148[andshallbeclaimedwithinoneyearofthecloseofthetaxyearfor
126whichthecreditswereissued]. Taxcreditsauthorizedbythissection[may] shallnotbe
127transferred,sold,orassigned[byfilinganotarizedendorsementthereofwiththedepartment
128thatnamesthetransferee,theamountoftaxcredittransferred,andthevaluereceivedforthe
129credit,aswellasanyotherinformationreasonablyrequestedbythedepartment]. Taxcredits
130authorizedbythissectionshallberefundableatanytimefollowingissuanceandshall
131notberequiredtooffsettaxesestimatedorotherwisedue.Ifanytaxpayerisawarded
132taxcreditsunderthissectionthatarerefundedtosuchtaxpayerbutthedepartmentof
133revenuelaterdeterminesthatthetaxpayerreceivingthecreditsstillowedtaxesthat
134werenotpaidinthetaxyearthetaxcreditwasapplied,suchtaxpayershallrepaythe
135stateanamountequaltotheamountofthetaxcreditsalreadyrefundedortheamount
HCSSCSSB348 7 136ofthetaxpayer'staxliabilitystilldue,whicheverisless.Thedepartmentofrevenue
137maypromulgatesuchrulesasarenecessarytoadministersuchclawbackprovisions
138underthissubdivision.
139 5.Innoeventshalltheamountoftaxcreditsissuedbythedepartmentunder
140subsection4ofthissectionexceed[three] sixmilliondollarsinanyfiscalyear.Forallevents
141locatedwithinthefollowingcounties,thetotalamountoftaxcreditsissuedshallnotexceed
142[two]fivemillion[seven] fivehundredthousanddollarsinanyfiscalyear:
143 (1)Acountywithacharterformofgovernmentandwithmorethansixhundred
144thousandinhabitants;or
145 (2)Acitynotwithinacounty.
146 6.Anapplicantshallprovideanyinformationnecessaryasdeterminedbythe
147departmentforthedepartmentandthedirectortofulfillthedutiesrequiredbythissection.At
148anytimeupontherequestofthestateofMissouri,acertifiedsponsorshallsubjectitselftoan
149auditconductedbythestate.
150 7.Thissectionshallnotbeconstruedascreatingorrequiringastateguaranteeof
151obligationsimposedonanendorsingmunicipalityunderasupportcontractoranyother
152agreementrelatingtohostingoneormoresportingeventsinthisstate.
153 8.Thedepartmentshallonlycertifyanapplicant'ssupportcontractforasporting
154eventinwhichthesiteselectionorganizationhasyettoselectalocationforthesportingevent
155asofDecember1,2012.Nosupportcontractshallbecertifiedunlessthesiteselection
156organizationhaschosentousealocationinthisstatefromcompetitivebids,atleastoneof
157whichwasabidforalocationoutsideofthisstate,exceptthatcompetitivebidsshallnotbe
158requiredforanypreviously-awardedeventwhosesiteselectionorganizationextendsits
159contractualagreementwiththeevent'scertifiedsponsororforany[post-season] neutral-site
160collegiate[footballgameorotherneutral-site] gamewithatleastoneout-of-stateteam.
161SupportcontractsshallnotbecertifiedbythedepartmentafterAugust28,[2025] 2031,
162providedthatthesupportcontractsmaybecertifiedonorpriortoAugust28,[2025] 2031,for
163sportingeventsthatwillbeheldaftersuchdate.
164 9.Thedepartmentmaypromulgaterulesasnecessarytoimplementtheprovisionsof
165thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
166createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
167withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
168Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
169generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
170disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
171rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2013,shallbeinvalid
172andvoid.
HCSSCSSB348 8 67.3005.1.ForalltaxyearsbeginningonorafterJanuary1,2013,anytaxpayershall
2beallowedacreditagainstthetaxesotherwisedueunderchapter143,147,or148,excluding
3withholdingtaximposedbysections143.191to143.265,inanamountequaltofiftypercent
4oftheamountofaneligibledonation,subjecttotherestrictionsinthissection.Theamount
5ofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer'sstateincometax
6liabilityinthetaxyearforwhichthecreditisclaimed.Anyamountofcreditthatthetaxpayer
7isprohibitedbythissectionfromclaiminginataxyearshallnotberefundable,butmaybe
8carriedforwardtoanyofthetaxpayer'stwosubsequenttaxyears.
9 2.Toclaimthecreditauthorizedinthissection,acertifiedsponsororlocalorganizing
10committeeshallsubmittothedepartmentanapplicationforthetaxcreditauthorizedbythis
11sectiononbehalfoftaxpayers.Thedepartmentshallverifythattheapplicanthassubmitted
12thefollowingitemsaccuratelyandcompletely:
13 (1)Avalidapplicationintheformandformatrequiredbythedepartment;
14 (2)Astatementattestingtotheeligibledonationreceived,whichshallincludethe
15nameandtaxpayeridentificationnumberoftheindividualmakingtheeligibledonation,the
16amountoftheeligibledonation,andthedatetheeligibledonationwasreceived;and
17 (3)Paymentfromthecertifiedsponsororlocalorganizingcommitteeequaltothe
18valueofthetaxcreditforwhichapplicationismade.
19
20Ifthecertifiedsponsororlocalorganizingcommitteeapplyingforthetaxcreditmeetsall
21criteriarequiredbythissubsection,thedepartmentshallissueacertificateintheappropriate
22amount.
23 3.Taxcreditsissuedunderthissectionmaybeassigned,transferred,sold,or
24otherwiseconveyed,andthenewownerofthetaxcreditshallhavethesamerightsinthe
25creditasthetaxpayer.Wheneveracertificateisassigned,transferred,sold,orotherwise
26conveyed,anotarizedendorsementshallbefiledwiththedepartmentspecifyingthename
27andaddressofthenewownerofthetaxcreditorthevalueofthecredit.Innoeventshallthe
28amountoftaxcreditsissuedbythedepartmentunderthissectionexceed[ten]fivemillion
29dollarsinanyfiscalyear.
30 4.Thedepartmentshallpromulgaterulestoimplementtheprovisionsofthissection.
31Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
32theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
33subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
34andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
35pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
36rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
37ruleproposedoradoptedafterAugust28,2013,shallbeinvalidandvoid.
HCSSCSSB348 9 38 5.Undersection23.253oftheMissourisunsetact:
39 (1)Theprovisionsofthe[new] programauthorizedundersection67.3000andunder
40thissectionshallautomaticallysunsetsixyearsafterAugust28,[2019] 2025, unless
41reauthorizedbyanactofthegeneralassembly;and
42 (2)Ifsuchprogramisreauthorized,theprogramauthorizedundersection67.3000
43andunderthissectionshallautomaticallysunsetDecemberthirty-firsttwelveyearsafterthe
44effectivedateofthereauthorizationofthesesections;and
45 (3)Section67.3000andthissectionshallterminateonSeptemberfirstofthecalendar
46yearimmediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthese
47sectionsissunset.
135.1670.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Economicactivities",anyofthefollowing:
3 (a)Jobs;
4 (b)Professionalsportsteams,franchises,ororganizations;or
5 (c)Eventsthatuseorhaveusedafacilityorsportscomplexusedbya
6professionalsportsteam,franchise,ororganization;
7 (2)"Kansasbordercounty",Johnson,Miami,orWyandotteCountyinKansas;
8 [(2)](3)"Missouribordercounty",anycountywithacharterformofgovernmentand
9withmorethansixhundredthousandbutfewerthansevenhundredthousandinhabitants,any
10countyofthefirstclassificationwithmorethaneighty-threethousandbutfewerthanninety-
11twothousandinhabitantsandwithacityofthefourthclassificationwithmorethanfour
12thousandfivehundredbutfewerthanfivethousandinhabitantsasthecountyseat,anycounty
13ofthefirstclassificationwithmorethantwohundredthousandbutfewerthantwohundred
14sixtythousandinhabitants,oranycountyofthefirstclassificationwithmorethanninety-two
15thousandbutfewerthanonehundredonethousandinhabitantsinMissouri.
16 2.Ifanyjobthatqualifiesforataxcreditundersections100.700to100.850orunder
17sections135.100to135.258,forfundingundersection620.1023,orforataxcreditor
18retentionofstatewithholdingtaxesundersections620.2000to620.2020,relocatestoa
19MissouribordercountyfromaKansasbordercounty,notaxcreditsshallbeissued,funding
20provided,orretentionofwithholdingtaxesauthorizedforsuchjobundersuchsections.
21 3.IfthedirectoroftheMissouridepartmentofeconomicdevelopmentdetermines
22thatthestateofKansashasenactedlegislationorthegovernorofKansasissuedanexecutive
23orderorsimilaractionwhichprohibitstheKansasDepartmentofCommerceoranyother
24Kansasexecutivedepartmentfromprovidingeconomicincentivesfor[jobs] economic
25activitiesthatarerelocatedfromaMissouribordercountytoaKansasbordercounty,then
26thedirectorshallexecuteanddelivertothegovernor,thespeakerofthehouseof
27representatives,andthepresidentprotemporeofthesenateawrittencertificationofsuch
HCSSCSSB348 10 28determination.Upontheexecutionanddeliveryofsuchwrittencertificationandtheparties
29receivingsuchcertificationprovidingaunanimouswrittenaffirmation,theprovisionsof
30subsection2ofthissectionshallbeeffectiveunlessotherwiseprovidedinthissection.The
31provisionsofsubsection2ofthissectionshallnotapplytoincentivesreservedonbehalfof
32andawardedtoMissouriemployerspriortotheprovisionsofsubsection2ofthissection
33takingeffect.
34 4.IfthedirectoroftheMissouridepartmentofeconomicdevelopmentdetermines
35thattheKansasDepartmentofCommerceoranyotherKansasexecutivedepartmentis
36providingeconomicincentivesfor[jobs] economicactivitiesthatrelocatefromaMissouri
37bordercountytoaKansasbordercounty,thenthedirectorshallexecuteanddelivertothe
38governor,thespeakerofthehouseofrepresentatives,andthepresidentprotemporeofthe
39senateawrittencertificationofsuchdetermination.Upontheexecutionanddeliveryofsuch
40writtencertificationandthepartiesreceivingsuchcertificationprovidingaunanimouswritten
41affirmation,theprovisionsofsubsection2ofthissectionshallnotbeeffectiveuntilsuchtime
42asthedirectordeterminesthattheKansasDepartmentofCommerceoranyotherKansas
43executivedepartmentisnotprovidingeconomicincentivesfor[jobs] economicactivitiesthat
44relocatefromaMissouribordercountytoaKansasbordercounty,andthedirectorhas
45executedanddeliveredtothegovernor,thespeakerofthehouseofrepresentatives,andthe
46presidentprotemporeofthesenateawrittencertificationofsuchdeterminationandthe
47partiesreceivingsuchcertificationprovideanunanimouswrittenaffirmation.
48 5.ThedirectoroftheMissouridepartmentofeconomicdevelopmentshallnotifythe
49revisorofstatutesofallchangesinwhethersubsection2ofthissectioniseffective.
50 6.TheprovisionsofthissectionshallexpireAugust28,2021,unlessatsuchtimethe
51provisionsofsubsection2ofthissectionareineffect.Iftheprovisionsofthissectiondonot
52expireonAugust28,2021,theprovisionsofthissectionshallexpireonAugust28,[2025]
532035.
226.886.TheportionofStateHighway19fromStateHighway94continuing
2northtoCRDMotleyRoadinMontgomeryCountyshallbedesignatedthe"POW/MIA
3CPTStevenNBezoldMemorialHighway".Thedepartmentoftransportationshall
4erectandmaintainappropriatesignsdesignatingsuchhighway,withthecoststobepaid
5bythedepartmentoftransportation.
226.1170.Thedepartmentoftransportation,inconsultationwiththeOzark
2HighlandDistillersGuild,shallerectandmaintainsuitablemarkingsandinformational
3signsdesignatingtheOzarkHighlandsSpiritsRegioninaccordancewiththemap
4producedpursuanttosubsection4ofsection311.028.Signsshallbelocatedalong
5highwaysapproachingorenteringtheregion,withthecoststobepaidbyprivate
6donation.
HCSSCSSB348 11 227.299.1.Exceptasprovidedinsubsection7ofthissection,anorganizationor
2personthatseeksabridgeorhighwaydesignationonthestatehighwaysystemtohonoran
3event,place,organization,orpersonwhohasbeendeceasedformorethantwoyearsshall
4petitionthedepartmentoftransportationbysubmittingthefollowing:
5 (1)Anapplicationinaformprescribedbythedirector,describingthebridgeor
6segmentofhighwayforwhichdesignationissoughtandtheproposednameofthebridgeor
7relevantportionofhighway.Theapplicationshallincludethenameofatleastonecurrent
8memberofthegeneralassemblywhowillsponsorthebridgeorhighwaydesignation.The
9applicationmaycontainwrittentestimonyforsupportofthebridgeorhighwaydesignation;
10 (2)Alistofatleastonehundredsignaturesofindividualswhosupportthenamingof
11thebridgeorhighway;and
12 (3)Afeetobedeterminedbythecommission, [tocoverthecostsofconstructingand
13maintainingtheproposedsigns.Thefeeshall] nottoexceedthecostof[constructingand
14maintaining] thematerialsneededtoconstructeachsign.
15 2.Allmoneysreceivedbythedepartmentoftransportationfortheconstruction[and
16maintenance] ofbridgeorhighwaysignsonthestatehighwaysystemshallbedepositedin
17thestatetreasurytothecreditofthestateroadfund.
18 3.Thedocumentsandfeesrequiredunderthissectionshallbesubmittedtothe
19departmentoftransportationnolaterthanNovemberfirstpriortothenextregularsessionof
20thegeneralassemblytobeapprovedordeniedbythejointcommitteeontransportation
21oversightduringsuchlegislativesession.
22 4.Thedepartmentoftransportationshallgivenoticeofanyproposedbridgeor
23highwaydesignationonthestatehighwaysysteminamannerreasonablycalculatedtoadvise
24thepublicofsuchproposal.Reasonablenoticeshallincludepostingtheproposalforthe
25designationonthedepartment'sofficialpublicwebsite,andmakingavailablecopiesofthe
26signdesignationapplicationtoanyrepresentativeofthenewsmediaorpublicuponrequest
27andpostingtheapplicationonabulletinboardorotherprominentpublicplacewhichiseasily
28accessibletothepublicandclearlydesignatedforthatpurposeattheprincipaloffice.
29 5.Ifthememorialhighwaydesignationrequestedbytheorganizationisnotapproved
30bythejointcommitteeontransportationoversight,ninety-sevenpercentoftheapplicationfee
31shallberefundedtotherequestingorganization.
32 6.Twohighwaysignsshallbeerectedforeachbridgeandhighwaydesignationon
33thestatehighwaysystemprocessedunderthissection.Whenanamedsectionofahighway
34crossestwoormorecountylines,considerationshallbegivenbythedepartmentof
35transportationtoallowadditionalsignageatthecountylinesormajorintersections.
36 7.Highwayorbridgedesignationsonthestatehighwaysystemhonoringfallenlaw
37enforcementofficers,membersoftheArmedForceskilledinthelineofduty,Missouri
HCSSCSSB348 12 38recipientsofthemedalofhonor,emergencypersonnelkilledwhileperformingdutiesrelating
39totheiremployment,orstateemployeeskilledwhileservingthestateshallnotbesubjectto
40theprovisionsofsubdivisions(2)and(3)ofsubsection1ofthissection.
41 8.Nobridgeorportionofahighwayonthestatehighwaysystemmaybenamedor
42designatedaftermorethanoneevent,place,organization,orperson.Eachevent,place,
43organization,orpersonshallonlybeeligibleforonebridgeorhighwaydesignation.
44 9.Anyhighwaysignserectedforanybridgeorhighwaydesignationonthestate
45highwaysystemundertheprovisionsofthissectionshallbeerectedandmaintainedfora
46twenty-yearperiod.Aftersuchperiod,thesignsshallbesubjecttoremovalbythe
47departmentoftransportationandthebridgeorhighwaymaybedesignatedtohonorevents,
48places,organizations,orpersonsotherthanthecurrentdesignee.Anexistinghighwayor
49bridgedesignationprocessedundertheprovisionsofthissectionmayberetainedfor
50additionaltwenty-yearincrementsif,atleastoneyearbeforethedesignation'sexpiration,an
51applicationtothedepartmentoftransportationismadetoretainthedesignationalongwith
52therequireddocumentsandallapplicablefeesrequiredunderthissection.
53 10.Forpersonshonoredwithdesignationsonthestatehighwaysystemunderthis
54chapterafterAugust28,2021,thedepartmentoftransportationshallpostalinkonitswebsite
55tobiographicalinformationofsuchpersons.
56 11.Theprovisionsofthissectionshallapplytobridgeorhighwaydesignations
57soughtafterAugust28,2006.
227.830.ThebridgeonStateHighwayWWthatcrossesovertherailroadinthe
2CityofPoplarBluffinButlerCountyshallbedesignatedthe"SenatorBillFoster
3Bridge".Thedepartmentoftransportationshallerectandmaintainappropriatesigns
4designatingsuchbridge,withthecoststobepaidbyprivatedonations.
227.840.TheportionofU.S.Highway54fromonemileeastofthebridgeover
2theMiddleRivertoonemilewestofthebridgeovertheMiddleRiverinCallaway
3Countyshallbedesignatedas"CeliaMemorialHighway".Thedepartmentof
4transportationshallerectandmaintainappropriatesignsdesignatingsuchhighway,
5withthecoststobepaidbyprivatedonations.
227.857.TheportionofInterstate49fromU.S.Highway71continuingsouthto
2theArkansas/MissouristatelineinMcDonaldCountyshallbedesignatedthe"Deputy
3MarshalDavidThurmanMemorialHighway".Thedepartmentoftransportationshall
4erectandmaintainappropriatesignsdesignatingsuchhighway,withthecoststobepaid
5bythedepartmentoftransportation.
227.875.TheportionofStateHighway161fromCRDMeadowlarkRoad
2continuingnorthtoStateHighwayCCinMontgomeryCountyshallbedesignatedthe
3"CorporalRichardERutherfordMemorialHighway".Thedepartmentof
HCSSCSSB348 13 4transportationshallerectandmaintainappropriatesignsdesignatingsuchhighway,
5withthecoststobepaidbythedepartmentoftransportation.
227.876.TheportionofStateHighwayAfromHopewellChurchRoad
2continuingeasttoStateHighway161inMontgomeryCountyshallbedesignatedthe
3"PFCByronLeaBrownMemorialHighway".Thedepartmentoftransportationshall
4erectandmaintainappropriatesignsdesignatingsuchhighway,withthecoststobepaid
5bythedepartmentoftransportation.
227.877.TheportionofStateHighwayFfromCRDLongRoadcontinuing
2northtoStateHighwayVinMontgomeryCountyshallbedesignatedthe"LCPLKeo
3JoeKeshnerMemorialHighway".Thedepartmentoftransportationshallerectand
4maintainappropriatesignsdesignatingsuchhighway,withthecoststobepaidbythe
5departmentoftransportation.
227.878.ThebridgeonU.SHighway54crossingovertheGrandGlaizeArmat
2LakeoftheOzarksinCamdenCountyshallbedesignatedthe"PoliceOfficerPhylicia
3CarsonMemorialBridge".Thedepartmentoftransportationshallerectandmaintain
4appropriatesignsdesignatingsuchbridge,withthecoststobepaidbythedepartment
5oftransportation.
227.879.TheportionofStateHighway364fromCSTBryanRoadcontinuing
2easttoStateHighwayKinSt.CharlesCountyshallbedesignatedthe"SergeantColinI
3ArslanbasMemorialHighway".Thedepartmentoftransportationshallerectand
4maintainappropriatesignsdesignatingsuchhighway,withthecoststobepaidbythe
5departmentoftransportation.
227.881.TheportionofU.S.Highway60fromKodiakRoadcontinuingeastto
2CemeteryRoadinNewtonCountyshallbedesignatedthe"LloydMemorialHighway".
3Thedepartmentoftransportationshallerectandmaintainappropriatesigns
4designatingsuchhighway,withthecoststobepaidbyprivatedonations.
227.883.TheportionofInterstate70fromCarrieAvenuecontinuingeastto
2AdelaideAvenueinSt.LouisCityshallbedesignatedthe"PoliceOfficerDavidLee
3MemorialHighway".Thedepartmentoftransportationshallerectandmaintain
4appropriatesignsdesignatingsuchhighway,withthecoststobepaidbythedepartment
5oftransportation.
620.467.1.[Thestatetreasurershallannuallydepositanamountprescribedinthis
2sectionoutofthegeneralrevenuefundpursuanttosection144.700,inafund] Thereis
3herebycreatedinthestatetreasuryaspecialfund, tobeknownasthe"DivisionofTourism
4SupplementalRevenueFund", whichshallconsistofallmoneyswhichmaybe
5appropriatedtoitbythegeneralassembly,andalsoanygifts,contributions,grants,
6orbequestsreceivedfromfederal,private,orothersources.Thestatetreasurershall
HCSSCSSB348 14 7administerthefund,andthemoneysinsuchfund[, excepttheappropriatepercentageofany
8refundmadeoftaxescollectedundertheprovisionsofchapter144,]shallbeusedsolelyby
9thedivisionoftourismofthedepartmentofeconomicdevelopmenttocarryoutthedutiesand
10functionsofthedivisionasprescribedbylaw.[Moneysdepositedinthedivisionoftourism
11supplementalrevenuefundshallbeinadditiontoabudgetbaseineachfiscalyear.Forfiscal
12year1994,suchbudgetbaseshallbesixmilliontwohundredthousanddollars,andineach
13succeedingfiscalyearthebudgetbaseshallbethepriorfiscalyear'sgeneralrevenuebase
14plusanyadditionalappropriationsmadetothedivisionoftourism,includingonehundred
15percentofthepriorfiscalyear'sdepositsmadetothedivisionoftourismsupplemental
16revenuefundpursuanttothissection.Thegeneralrevenuebaseshalldecreasebytenpercent
17ineachfiscalyearfollowingfiscalyear1994.] Notwithstandingtheprovisionsofsection
1833.080tothecontrary,moneysinthedivisionoftourismsupplementalrevenuefundatthe
19endofanybienniumshallnotbedepositedtothecreditofthegeneralrevenuefund.
20 2.[Infiscalyears1995to2020,aportionofgeneralrevenuedeterminedpursuantto
21thissubsectionshallbedepositedtothecreditofthedivisionoftourismsupplemental
22revenuefundpursuanttosubsection1ofthissection.Thedirectorofrevenueshalldetermine
23theamountdepositedtothecreditofthedivisionoftourismsupplementalrevenuefundin
24eachfiscalyearbycomputingthepreviousyear'stotalappropriationintothedivisionof
25tourismsupplementalrevenuefundandaddingtosuchappropriationamountthetotalamount
26derivedfromtheretailsaleoftourist-orientedgoodsandservicescollectedpursuanttothe
27followingsalestaxes:statesalestaxes;salestaxescollectedpursuanttosections144.010to
28144.430thataredesignatedaslocaltaxrevenuetobedepositedintheschooldistricttrust
29fundpursuanttosection144.701;salestaxescollectedpursuanttoSection43(a)ofArticleIV
30oftheMissouriConstitution;andsalestaxescollectedpursuanttoSection47(a)ofArticleIV
31oftheMissouriConstitution.Iftheincreaseinsuchsalestaxesderivedfromtheretailsaleof
32tourist-orientedgoodsandservicesinthefiscalyearthreeyearspriortothefiscalyearin
33whicheachdepositshallbemadeisatleastthreepercentoversuchsalestaxesderivedfrom
34theretailsaleoftourist-orientedgoodsandservicesgeneratedinthefiscalyearfouryears
35priortothefiscalyearinwhicheachdepositshallbemade,anamountequaltoone-halfof
36suchsalestaxesgeneratedaboveathreepercentincreaseshallbecalculatedbythedirectorof
37revenueandtheamountcalculatedshallbedepositedbythestatetreasurertothecreditofthe
38divisionoftourismsupplementalrevenuefund.
39 3.Totaldepositsinthesupplementalrevenuefundinanyfiscalyearpursuantto
40subsections1and2ofthissectionshallnotexceedtheamountdepositedintothedivisionof
41tourismsupplementalrevenuefundinthefiscalyearimmediatelyprecedingthecurrentfiscal
42yearbymorethanthreemilliondollars.
HCSSCSSB348 15 43 4.Asusedinthissection,"salesoftourism-orientedgoodsandservices"arethose
44salesbybusinessesregisteredwiththedepartmentofrevenueunderthefollowingSICCodes:
45 (1)SICCode5811;
46 (2)SICCode5812;
47 (3)SICCode5813;
48 (4)SICCode7010;
49 (5)SICCode7020;
50 (6)SICCode7030;
51 (7)SICCode7033;
52 (8)SICCode7041;
53 (9)SICCode7920;
54 (10)SICCode7940;
55 (11)SICCode7990;
56 (12)SICCode7991;
57 (13)SICCode7992;
58 (14)SICCode7996;
59 (15)SICCode7998;
60 (16)SICCode7999;and
61 (17)SICCode8420.
62 5.]Priortoeachappropriationfromthedivisionoftourismsupplementalrevenue
63fund,thedivisionoftourismshallpresenttothespecialcommitteeontourism[, recreational
64andculturalaffairs]ofthehouseofrepresentativesandtothe[transportationandtourism]
65economicandworkforcedevelopmentcommitteeofthesenate,ortheirsuccessors,a
66promotionalmarketingstrategyincluding,butnotlimitedto,targetedmarkets,durationof
67marketplans,ensuingmarketstrategies,andtheactualandestimatedinvestmentreturn,if
68any,resultingtherefrom.
69 [6.ThissectionshallbecomeeffectiveJuly1,1994.ThissectionshallexpireJune30,
702020.]
620.471.1.Thefollowingtrailsareherebyrecognizedas"HistoricLegacyTrails
2ofMissouri":
3 (1)LewisandClarktrail;
4 (2)MarkTwainlegacytrail;
5 (3)Route66legacytrail;
6 (4)U.S.Granttrail;
7 (5)Ponyexpresstrail;
8 (6)Oregonlegacytrail;
9 (7)Heritagealliance;
HCSSCSSB348 16 10 (8)WayofAmericangeniuslegacytrail;
11 (9)Africancivilrightslegacytrail;
12 (10)Katylegacytrail;
13 (11)HarryTrumanheritagelegacytrail;
14 (12)RockIslandlegacytrail;
15 (13)TrailofTears;
16 (14)Boone'sLicktrail;
17 (15)SantaFetrail;
18 (16)MinaSauktrail;
19 (17)TaumSaukhighpointtrail;
20 (18)Ozarktrail;
21 (19)Caudilltrail;
22 (20)Butterfieldoverlandnationalhistorictrail;
23 (21)HoneyWartrail;
24 (22)Californianationalhistorictrail;
25 (23)Osagelegacytrail;
26 (24)Mississippigreenway;
27 (25)Mississippirivertrail;
28 (26)Mississippiriverwatertrail;
29 (27)Americandiscoverytrails;
30 (28)U.S.bikeroute66;and
31 (29)Potawatomitrailofdeath.
32 2.Subjecttoappropriation,thedepartmentofeconomicdevelopmentshallplace
33atleasttwosignsalongeachtrail,oneofwhichshallbeatthebeginning,denotingthe
34trail'sstatusasahistoriclegacytrail.Foratrailnotwhollycontainedwithinthestate,
35thedepartmentofeconomicdevelopmentshallplacesignsatthedepartment's
36discretion.
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HCSSCSSB348 17