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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1723
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BROWN (16).
7452S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 313.820 and 313.822, RSMo, and to enact in lieu thereof two new sections
relating to excursion gambling boats.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 313.820 and 313.822, RSMo, are 1
repealed and two new sections enacted in lieu thereof, to be 2
known as sections 313.820 and 313.822, to read as follows:3
313.820. 1. (1) An excursion boat licensee shall pay 1
to the commission an admission fee of [two] five dollars for 2
each person embarking on an excursion gambling boat with a 3
ticket of admission. One dollar of such fee shall be 4
deposited to the credit of the gaming commission fund as 5
authorized pursuant to section 313.835, and [one dollar] 6
four dollars of such fee shall not be considered state funds 7
and shall be paid [to the home dock city or county] as 8
follows: 9
(a) One dollar of such fee shall be paid to the home 10
dock city or county; 11
(b) One dollar of such fee shall be remitted to the 12
Missouri department of mental health developmental 13
disabilities division for payments solely for providing 14
community services, ongoing learning, education, and support 15
to people with developmental disabilities, including, but 16
not limited to, the purchase of services from providers 17
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designated by the division of developmental disabilities, 18
but not for the support of the facilities operated by the 19
department of mental health; and 20
(c) Two dollars of such fee shall be paid to the 21
veterans commission capital improvement trust fund. 22
(2) Subject to appropriation, one cent of such fee 23
deposited to the credit of the gaming commission fund may be 24
deposited to the credit of the compulsive gamblers fund 25
created pursuant to the provisions of section 313.842. 26
Nothing in this section shall preclude any licensee from 27
charging any amount deemed necessary for a ticket of 28
admission to any person embarking on an excursion gambling 29
boat. If tickets are issued which are good for more than 30
one excursion, the admission fee shall be paid to the 31
commission for each person using the ticket on each 32
excursion that the ticket is used. If free passes or 33
complimentary admission tickets are issued, the excursion 34
boat licensee shall pay to the commission the same fee upon 35
these passes or complimentary tickets as if they were sold 36
at the regular and usual admission rate; however, the 37
excursion boat licensee may issue fee-free passes to actual 38
and necessary officials and employees of the licensee or 39
other persons actually working on the excursion gambling 40
boat. The issuance of fee-free passes is subject to the 41
rules of the commission, and a list of all persons to whom 42
the fee-free passes are issued shall be filed with the 43
commission. 44
2. All licensees are subject to all income taxes, 45
sales taxes, earnings taxes, use taxes, property taxes or 46
any other tax or fee now or hereafter lawfully levied by any 47
political subdivision; however, no other license tax, permit 48
tax, occupation tax, excursion fee, or taxes or fees shall 49
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be imposed, levied or assessed exclusively upon licensees by 50
a political subdivision. All state taxes not connected 51
directly to gambling games shall be collected by the 52
department of revenue. Notwithstanding the provisions of 53
section 32.057 to the contrary, the department of revenue 54
may furnish and the commission may receive tax information 55
to determine if applicants or licensees are complying with 56
the tax laws of this state; however, any tax information 57
acquired by the commission shall not become public record 58
and shall be used exclusively for commission business. 59
313.822. A tax is imposed on the adjusted gross 1
receipts received from gambling games authorized pursuant to 2
sections 313.800 to 313.850 at the rate of [twenty-one] 3
thirty-four percent. The taxes imposed by this section 4
shall be returned to the commission in accordance with the 5
commission's rules and regulations who shall transfer such 6
taxes to the director of revenue. All checks and drafts 7
remitted for payment of these taxes and fees shall be made 8
payable to the director of revenue. If the commission is 9
not satisfied with the return or payment made by any 10
licensee, it is hereby authorized and empowered to make an 11
assessment of the amount due based upon any information 12
within its possession or that shall come into its 13
possession. Any licensee against whom an assessment is made 14
by the commission may petition for a reassessment. The 15
request for reassessment shall be made within twenty days 16
from the date the assessment was mailed or delivered to the 17
licensee, whichever is earlier. Whereupon the commission 18
shall give notice of a hearing for reassessment and fix the 19
date upon which the hearing shall be held. The assessment 20
shall become final if a request for reassessment is not 21
received by the commission within the twenty days. Except 22
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as provided in this section, on and after April 29, 1993, 23
all functions incident to the administration, collection, 24
enforcement, and operation of the tax imposed by sections 25
144.010 to 144.525 shall be applicable to the taxes and fees 26
imposed by this section. 27
(1) Each excursion gambling boat shall designate a 28
city or county as its home dock. The home dock city or 29
county may enter into agreements with an excursion gambling 30
boat and other cities or counties authorized pursuant to 31
subsection 10 of section 313.812 to share revenue obtained 32
[pursuant to this section] from the excursion gambling 33
boats' portion of adjusted gross receipts. The home dock 34
city or county shall receive ten percent of the first twenty- 35
one percent of the adjusted gross receipts tax collections, 36
as levied pursuant to this section, for use in providing 37
services necessary for the safety of the public visiting an 38
excursion gambling boat. Such home dock city or county 39
shall annually submit to the commission a shared revenue 40
agreement with any excursion gambling boat and any other 41
city or county. All moneys owed the home dock city or 42
county shall be deposited and distributed to such city or 43
county in accordance with rules and regulations of the 44
commission. All revenues provided for in this section to be 45
transferred to the governing body of any city not within a 46
county and any city with a population of over three hundred 47
fifty thousand inhabitants shall not be considered state 48
funds and shall be deposited in such city's general revenue 49
fund to be expended as provided for in this section. 50
(2) The remaining amount of the adjusted gross 51
receipts tax shall be deposited in the state treasury to the 52
credit of the "Gaming Proceeds for Education Fund" which is 53
hereby created in the state treasury. Moneys deposited in 54
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this fund shall be kept separate from the general revenue 55
fund as well as any other funds or accounts in the state 56
treasury, shall be used solely for education pursuant to the 57
Missouri Constitution and shall be considered the proceeds 58
of excursion boat gambling and state funds pursuant to 59
Article IV, Section 15 of the Missouri Constitution. All 60
interest received on the gaming proceeds for education fund 61
shall be credited to the gaming proceeds for education 62
fund. Appropriation of the moneys deposited into the gaming 63
proceeds for education fund shall be pursuant to state law. 64
(3) The state auditor shall perform an annual audit of 65
the gaming proceeds for education fund, which shall include 66
the evaluation of whether appropriations for elementary and 67
secondary education have increased and are being used as 68
intended. The state auditor shall make copies of each audit 69
available to the public and to the general assembly. 70
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