Effective - 28 Aug 2008, 3 histories
313.820. Admission fee, amount, division of — licensees subject to all other taxes, collection of nongaming taxes by department of revenue. — 1. An excursion boat licensee shall pay to the commission an admission fee of two dollars for each person embarking on an excursion gambling boat with a ticket of admission. One dollar of such fee shall be deposited to the credit of the gaming commission fund as authorized pursuant to section 313.835, and one dollar of such fee shall not be considered state funds and shall be paid to the home dock city or county. Subject to appropriation, one cent of such fee deposited to the credit of the gaming commission fund may be deposited to the credit of the compulsive gamblers fund created pursuant to the provisions of section 313.842. Nothing in this section shall preclude any licensee from charging any amount deemed necessary for a ticket of admission to any person embarking on an excursion gambling boat. If tickets are issued which are good for more than one excursion, the admission fee shall be paid to the commission for each person using the ticket on each excursion that the ticket is used. If free passes or complimentary admission tickets are issued, the excursion boat licensee shall pay to the commission the same fee upon these passes or complimentary tickets as if they were sold at the regular and usual admission rate; however, the excursion boat licensee may issue fee-free passes to actual and necessary officials and employees of the licensee or other persons actually working on the excursion gambling boat. The issuance of fee-free passes is subject to the rules of the commission, and a list of all persons to whom the fee-free passes are issued shall be filed with the commission.
2. All licensees are subject to all income taxes, sales taxes, earnings taxes, use taxes, property taxes or any other tax or fee now or hereafter lawfully levied by any political subdivision; however, no other license tax, permit tax, occupation tax, excursion fee, or taxes or fees shall be imposed, levied or assessed exclusively upon licensees by a political subdivision. All state taxes not connected directly to gambling games shall be collected by the department of revenue. Notwithstanding the provisions of section 32.057 to the contrary, the department of revenue may furnish and the commission may receive tax information to determine if applicants or licensees are complying with the tax laws of this state; however, any tax information acquired by the commission shall not become public record and shall be used exclusively for commission business.
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(L. 1991 H.B. 149 § 9 Adopted by Referendum, Proposition A, November 3, 1992, A.L. 1993 S.B. 10 & 11 § 9, A.L. 2000 S.B. 902, A.L. 2005 H.B. 58 merged with H.B. 186 merged with S.B. 272, A.L. 2006 S.B. 561, A.L. 2008 H.B. 1804)
(2000) Imposition of admission fees does not violate either the commerce clause or takings clause. President Riverboat Casino-Missouri, Inc. v. Missouri Gaming Commission, 13 S.W.3d 635 (Mo.banc).
Structure Missouri Revised Statutes
Title XXI - Public Safety and Morals
Chapter 313 - Licensed Gaming Activities
Section 313.005 - Definitions.
Section 313.007 - Bingo proceeds for education fund, established, purpose.
Section 313.013 - Progressive bingo games, permitted, defined.
Section 313.030 - Change in officers to be reported to commission — license to be displayed.
Section 313.035 - Ineligible persons and organizations — revocation, eligibility for relicensure.
Section 313.040 - Restrictions, penalties.
Section 313.041 - Contingent effective date.
Section 313.045 - Annual reports by certain licensees — contents.
Section 313.050 - Records to be kept — retention period.
Section 313.052 - Grounds for disciplinary action against licensee.
Section 313.065 - Rules and regulations, promulgation.
Section 313.070 - Licenses, suspension or revocation, when.
Section 313.080 - Violations, penalty.
Section 313.085 - Sales of bingo supplies exempt from certain taxes.
Section 313.200 - Citation of law.
Section 313.205 - Definitions.
Section 313.210 - Commission established — offices — assignment to department.
Section 313.215 - Commission members — terms, qualifications — expense reimbursement.
Section 313.225 - Commission meetings — quorum.
Section 313.235 - Director — appointment, qualifications, compensation.
Section 313.240 - Duties of director.
Section 313.245 - Personnel — employment, qualifications, compensation.
Section 313.250 - Budget preparation.
Section 313.260 - Restrictions for licensees.
Section 313.265 - Denial of license, grounds — cause to be cited.
Section 313.275 - Financial interests and gifts prohibited.
Section 313.280 - Sale of tickets to minors.
Section 313.290 - Ticket or share prices fixed — counterfeiting prohibited — penalty.
Section 313.295 - Payment of prizes to minors and disabled adults under personal custodian law.
Section 313.300 - Unclaimed prizes — moneys to revert to state lottery fund.
Section 313.310 - Duties of attorney general and highway patrol.
Section 313.315 - Duties of state auditor — other audits — reports to be filed.
Section 313.322 - Commission may contract operation of lottery to private organization, how.
Section 313.325 - Commission may subpoena records and witnesses — failure to obey.
Section 313.340 - Constitutional prohibition construed — no denial of liquor license.
Section 313.345 - Licenses and contracts may be denied to persons owing debt to state.
Section 313.350 - Venue for civil actions — advancement on docket.
Section 313.351 - Lottery commission to submit plan, how approved.
Section 313.500 - Definitions.
Section 313.510 - Horse racing commission established.
Section 313.520 - Employees — executive director of gaming commission, duties.
Section 313.530 - Revenues from horse racing — horse racing fund, established.
Section 313.560 - Commission, powers.
Section 313.570 - Members or employees subject to civil action, attorney general to represent.
Section 313.580 - Track license required — grounds for refusal to issue, qualifications.
Section 313.590 - Track license — bond required, purpose.
Section 313.610 - Track license — failure to secure, penalty.
Section 313.631 - Track licensee — record keeping requirements, accounting to commission.
Section 313.632 - Approval by commission, required, when.
Section 313.655 - Simulcast races, pari-mutuel wagering.
Section 313.660 - Off-track wagering prohibited, penalty.
Section 313.670 - Minors — prohibited from betting — presence prohibited, exceptions.
Section 313.680 - Names of horses — registered name required to be used, penalty.
Section 313.700 - Drugs or medications, unauthorized use prohibited, penalty.
Section 313.710 - Missouri-bred horses, program to encourage.
Section 313.780 - Licensing of additional excursion gambling boats restricted, when.
Section 313.800 - Definitions — additional games of skill, commission approval, procedures.
Section 313.802 - Law not applicable to lottery, bingo or pari-mutuel wagering.
Section 313.803 - Two thousand feet artificial space may be created, certain licensees.
Section 313.805 - Powers of commission.
Section 313.825 - Audit of licensee, contents, procedure.
Section 313.832 - Forfeitures for illegal activities, enforcement procedures.
Section 313.837 - Report to general assembly, when, contents.
Section 313.845 - Rules, procedure.
Section 313.850 - Severability clause.
Section 313.900 - Citation of law.
Section 313.905 - Definitions.
Section 313.930 - Compliance with all federal, state, and local laws and regulations.
Section 313.940 - Annual financial audit required, operator to pay cost of audit — exemption.
Section 313.945 - Confidentiality of records, exceptions.
Section 313.950 - Commission to supervise operators, licensees, and websites — powers and duties.