COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0619S.01I Bill No.:SB 482 Subject:Counties; Political Subdivisions; Tourism; Economic Development Type:Original Date:March 10, 2025Bill Summary:This proposal modifies provisions relating to entertainment districts for
certain counties.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 0619S.01I
Bill No. SB 482
Page 2 of
March 10, 2025
NM:LR:OD
ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Local Government*$0 or Unknown$0 or Unknown$0 or Unknown
* Potential revenues from issuing alcohol licenses within an Entertainment District. L.R. No. 0619S.01I
Bill No. SB 482
Page 3 of
March 10, 2025
NM:LR:OD
FISCAL ANALYSIS
ASSUMPTION
§67.2500 – Theater, Cultural Arts & Entertainment Districts
Officials from the Department of Revenue (DOR) state this proposal adds Camden County to
the list of counties that can establish a Theater, Cultural Arts and Entertainment District. This
allows the County to have an election to see if their residents will support an additional one-half
of one percent sales tax for funding a theater or cultural arts center. Should the citizens reject
this additional tax, it will not have a fiscal impact.
Should the citizens approve of the tax, it should be noted that DOR
collection of this sales tax. This is a local tax, and the local political subdivision is responsible
for the collection and administration of this tax. Therefore, this will not fiscally impact DOR.
DOR defers to Camden County for an estimate of the amount of tax they may collect.
Oversight notes this proposal allows a theater, cultural arts and entertainment district to be
established in the counties of Camden, Morgan and Miller. Oversight notes these counties, as
well as the cities of Osage Beach, Lake Ozark and the Lake Ozark Police Department, are not
currently registered users of the Missouri Legislative Information System (MOLIS). Oversight
assumes this proposal would have no direct fiscal impact without action from the governing body
of the counties to put forth to the voters of the district. Therefore, Oversight will reflect a $0
fiscal impact for this proposal.
§311.084 – Entertainment District License
Officials from the DOR state this proposal allows the issuance of a license to sell alcohol and
would not have a fiscal impact on DOR.
Oversight notes this provision grants a lakefront entertainment district special license that allows
the sale of intoxicating liquor by the drink for retail consumption dispensed from one or more
portable bars within the common areas of the entertainment district.
Oversight assumes this provision would impact qualifying businesses in an entertainment
district within the City of Lake Ozark.
Oversight notes in §311.084 an applicant granted a lakefront entertainment district special
license under this section shall pay a license fee of three hundred dollars annually. Oversight will
reflect a $0 or unknown revenue. L.R. No. 0619S.01I
Bill No. SB 482
Page 4 of
March 10, 2025
NM:LR:OD
Responses regarding the proposed legislation as a whole
Officials from the Department of Economic DevelopmentDepartment of Public Safety
(Division of Alcohol and Tobacco Control & Missouri Highway Patrol), the Office of the
Secretary of StateMissouri Department of Conservation and the Missouri Department
of Transportation each assume the proposal will have no fiscal impact on their respective
organizations. Oversight does not have any information to the contrary. Therefore, Oversight
will reflect a zero impact in the fiscal note for these agencies.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, the city of Camdenton, Eldon Police Department and the Osage Beach Police
Department were requested to respond to this proposed legislation but did not. A listing of
political subdivisions included in the Missouri Legislative Information System (MOLIS)
database is available upon request.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028LOCAL POLITICAL
SUBDIVISIONS
Revenue – potential revenues from
issuing alcohol licenses within an
Entertainment District §311.094.3$0 or Unknown$0 or Unknown$0 or Unknown
ESTIMATED NET EFFECT ON
LOCAL POLITICAL
SUBDIVISIONS
$0 or
Unknown
$0 or
Unknown
$0 or
Unknown
FISCAL IMPACT – Small Business
Small businesses who are issued a license once the entertainment district is established would be
impacted as a result of this proposal. L.R. No. 0619S.01I
Bill No. SB 482
Page 5 of
March 10, 2025
NM:LR:OD
FISCAL DESCRIPTION
Under current law, certain counties may establish a theater, cultural arts, and entertainment
district. This act adds counties that border the Lake of the Ozarks to the list of counties
authorized to establish such districts.
Additionally, this act adds that the city of Branson may establish Branson Landing as an
entertainment district in which establishments may sell intoxicating liquor by the drink for
consumption within the common areas of the entertainment district during certain hours as
provided in the act. The holder of the license is solely responsible for alcohol violations
occurring at its establishment and in any common areas.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Revenue
Department of Economic Development
Department of Public Safety
Division of Alcohol and Tobacco Control
Missouri Highway Patrol
Office of the Secretary of State
Missouri Department of Conservation
Missouri Department of Transportation
Julie MorffJessica HarrisDirectorAssistant DirectorMarch 10, 2025March 10, 2025