SB 870

SECOND REGULAR SESSION
  SENATE BILL NO. 870
  103RD GENERAL ASSEMBLY
  INTRODUCED BY SENATOR ROBERTS.
 4782S.01I  KRISTINA MARTIN, Secretary
  AN ACT
 To repeal section 313.820, RSMo, and to enact in lieu thereof one new section relating to admission
  fees on excursion gambling boats.
 Be it enacted by the General Assembly of the State of Missouri, as follows:
1Section A.  Section 313.820, RSMo, is repealed and one new
2  section enacted in lieu thereof, to be known as section 313.820,
3  to read as follows:
1313.820.  1. An excursion boat licensee shall pay to
2  the commission an admission fee of [two] four dollars for
3  each person embarking on an excursion gambling boat with a
4  ticket of admission, with the amount of such fee adjusted
5  annually for inflation based on the Consumer Price Index for
6  All Urban Consumers, as defined and officially recorded by
7  the United States Department of Labor or its successor.
8  [One dollar] Fifty percent of such fee shall be deposited to
9  the credit of the gaming commission fund as authorized
10  pursuant to section 313.835, and [one dollar] fifty percent
11  of such fee shall not be considered state funds and shall be
12  paid to the home dock city or county.  Subject to
13  appropriation, one cent of such fee deposited to the credit
14  of the gaming commission fund may be deposited to the credit
15  of the compulsive gamblers fund created pursuant to the
16  provisions of section 313.842.  Nothing in this section
17  shall preclude any licensee from charging any amount deemed
 EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
 and is intended to be omitted in the law.
 SB 870  2
18 necessary for a ticket of admission to any person embarking
19 on an excursion gambling boat.        If tickets are issued which
20 are good for more than one excursion, the admission fee
21 shall be paid to the commission for each person using the
22 ticket on each excursion that the ticket is used.        If free
23 passes or complimentary admission tickets are issued, the
24 excursion boat licensee shall pay to the commission the same
25 fee upon these passes or complimentary tickets as if they
26 were sold at the regular and usual admission rate; however,
27 the excursion boat licensee may issue fee-free passes to
28 actual and necessary officials and employees of the licensee
29 or other persons actually working on the excursion gambling
30 boat. The issuance of fee-free passes is subject to the
31 rules of the commission, and a list of all persons to whom
32 the fee-free passes are issued shall be filed with the
33 commission.
342. All licensees are subject to all income taxes,
35 sales taxes, earnings taxes, use taxes, property taxes or
36 any other tax or fee now or hereafter lawfully levied by any
37 political subdivision; however, no other license tax, permit
38 tax, occupation tax, excursion fee, or taxes or fees shall
39 be imposed, levied or assessed exclusively upon licensees by
40 a political subdivision.     All state taxes not connected
41 directly to gambling games shall be collected by the
42 department of revenue.     Notwithstanding the provisions of
43 section 32.057 to the contrary, the department of revenue
44 may furnish and the commission may receive tax information
45 to determine if applicants or licensees are complying with
46 the tax laws of this state; however, any tax information
47 acquired by the commission shall not become public record
48 and shall be used exclusively for commission business.
  ✓