313.820. Admission fee, amount, division of--licensees subject to all other taxes, collection of nongaming taxes by department of revenue. - Missouri Statutes

Admission fee, amount, division of--licensees subject to all othertaxes, collection of nongaming taxes by department of revenue.

313.820. 1. An excursion boat licensee shall pay to the commissionan admission fee of two dollars for each person embarking on an excursiongambling boat with a ticket of admission. One dollar of such fee shall bedeposited to the credit of the gaming commission fund as authorizedpursuant to section 313.835, and one dollar of such fee shall not beconsidered 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 ofthe gaming commission fund may be deposited to the credit of the compulsivegamblers fund created pursuant to the provisions of section 313.842.Nothing in this section shall preclude any licensee from charging anyamount deemed necessary for a ticket of admission to any person embarkingon an excursion gambling boat. If tickets are issued which are good formore than one excursion, the admission fee shall be paid to the commissionfor each person using the ticket on each excursion that the ticket is used.If free passes or complimentary admission tickets are issued, the excursionboat licensee shall pay to the commission the same fee upon these passes orcomplimentary tickets as if they were sold at the regular and usualadmission rate; however, the excursion boat licensee may issue fee-freepasses to actual and necessary officials and employees of the licensee orother persons actually working on the excursion gambling boat. Theissuance of fee-free passes is subject to the rules of the commission, anda list of all persons to whom the fee-free passes are issued shall be filedwith 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 orhereafter lawfully levied by any political subdivision; however, no otherlicense tax, permit tax, occupation tax, excursion fee, or taxes or feesshall be imposed, levied or assessed exclusively upon licensees by apolitical subdivision. All state taxes not connected directly to gamblinggames shall be collected by the department of revenue. Notwithstanding theprovisions of section 32.057, RSMo, to the contrary, the department ofrevenue may furnish and the commission may receive tax information todetermine if applicants or licensees are complying with the tax laws ofthis state; however, any tax information acquired by the commission shallnot become public record and shall be used exclusively for commissionbusiness.

(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).