313.822. Adjusted gross receipts, tax on, rate, collection procedures--portion to home dock city or county, procedure--gaming proceeds for education fund, created, purpose--audit of certain education - Missouri Statutes

Adjusted gross receipts, tax on, rate, collection procedures--portionto home dock city or county, procedure--gaming proceeds foreducation fund, created, purpose--audit of certain educationfunds.

313.822. A tax is imposed on the adjusted gross receipts receivedfrom gambling games authorized pursuant to sections 313.800 to 313.850 atthe rate of twenty-one percent. The taxes imposed by this section shall bereturned to the commission in accordance with the commission's rules andregulations who shall transfer such taxes to the director of revenue. Allchecks and drafts remitted for payment of these taxes and fees shall bemade payable to the director of revenue. If the commission is not satisfiedwith the return or payment made by any licensee, it is hereby authorizedand empowered to make an assessment of the amount due based upon anyinformation within its possession or that shall come into its possession.Any licensee against whom an assessment is made by the commission maypetition for a reassessment. The request for reassessment shall be madewithin twenty days from the date the assessment was mailed or delivered tothe licensee, whichever is earlier. Whereupon the commission shall givenotice of a hearing for reassessment and fix the date upon which thehearing shall be held. The assessment shall become final if a request forreassessment is not received by the commission within the twenty days.Except as provided in this section, on and after April 29, 1993, allfunctions incident to the administration, collection, enforcement, andoperation of the tax imposed by sections 144.010 to 144.525, RSMo, shall beapplicable to the taxes and fees imposed by this section.

(1) Each excursion gambling boat shall designate a city or county asits home dock. The home dock city or county may enter into agreements withother cities or counties authorized pursuant to subsection 10 of section313.812 to share revenue obtained pursuant to this section. The home dockcity or county shall receive ten percent of the adjusted gross receipts taxcollections, as levied pursuant to this section, for use in providingservices necessary for the safety of the public visiting an excursiongambling boat. Such home dock city or county shall annually submit to thecommission a shared revenue agreement with any other city or county. Allmoneys owed the home dock city or county shall be deposited and distributedto such city or county in accordance with rules and regulations of thecommission. All revenues provided for in this section to be transferred tothe governing body of any city not within a county and any city with apopulation of over three hundred fifty thousand inhabitants shall not beconsidered state funds and shall be deposited in such city's generalrevenue fund to be expended as provided for in this section.

(2) The remaining amount of the adjusted gross receipts tax shall bedeposited in the state treasury to the credit of the "Gaming Proceeds forEducation Fund" which is hereby created in the state treasury. Moneysdeposited in this fund shall be kept separate from the general revenue fundas well as any other funds or accounts in the state treasury, shall be usedsolely for education pursuant to the Missouri Constitution and shall beconsidered the proceeds of excursion boat gambling and state funds pursuantto article IV, section 15 of the Missouri Constitution. All interestreceived on the gaming proceeds for education fund shall be credited to thegaming proceeds for education fund. Appropriation of the moneys depositedinto the gaming proceeds for education fund shall be pursuant to state law.

(3) The state auditor shall perform an annual audit of the gamingproceeds for education fund, which shall include the evaluation of whetherappropriations for elementary and secondary education have increased andare being used as intended. The state auditor shall make copies of eachaudit available to the public and to the general assembly.

(L. 1991 H.B. 149 § 10 Adopted by Referendum, Proposition A, November 3, 1992, A.L. 1993 S.B. 10 & 11 § 10, A.L. 2000 S.B. 902, A.L. 2008 Adopted by Initiative, Proposition A, November 4, 2008, A.L. 2009 S.B. 291)

Effective 7-13-09

*Revisor's note: The language as enacted by Proposition A on November 4, 2008, follows.

A tax is imposed on the adjusted gross receipts received from gambling games authorized pursuant to sections 313.800 to 313.850 at the rate of twenty-one percent. The taxes imposed by this section shall be returned to the commission in accordance with the commission's rules and regulations who shall transfer such taxes to the director of revenue. All checks and drafts remitted for payment of these taxes and fees shall be made payable to the director of revenue. If the commission is not satisfied with the return or payment made by any licensee, it is hereby authorized and empowered to make an assessment of the amount due based upon any information within its possession or that shall come into its possession. Any licensee against whom an assessment is made by the commission may petition for a reassessment. The request for reassessment shall be made within twenty days from the date the assessment was mailed or delivered to the licensee, whichever is earlier. Whereupon the commission shall give notice of a hearing for reassessment and fix the date upon which the hearing shall be held. The assessment shall become final if a request for reassessment is not received by the commission within the twenty days. Except as provided in this section, on and after April 29, 1993, all functions incident to the administration, collection, enforcement, and operation of the tax imposed by sections 144.010 to 144.525, RSMo, shall be applicable to the taxes and fees imposed by this section.

(1) Each excursion gambling boat shall designate a city or county as its home dock. The home dock city or county may enter into agreements with other cities or counties authorized pursuant to subsection 10 of section 313.812 to share revenue obtained pursuant to this section. The home dock city or county shall receive ten percent of the adjusted gross receipts tax collections, as levied pursuant to this section, for use in providing services necessary for the safety of the public visiting an excursion gambling boat. Such home dock city or county shall annually submit to the commission a shared revenue agreement with any other city or county. All moneys owed the home dock city or county shall be deposited and distributed to such city or county in accordance with rules and regulations of the commission. All revenues provided for in this section to be transferred to the governing body of any city not within a county and any city with a population of over three hundred fifty thousand inhabitants shall not be considered state funds and shall be deposited in such city's general revenue fund to be expended as provided for in this section.

(2) The remaining amount of the adjusted gross receipts tax shall be deposited in the state treasury to the credit of the "Gaming Proceeds for Education Fund" which is hereby created in the state treasury. Moneys deposited in this fund shall be kept separate from the general revenue fund as well as any other funds or accounts in the state treasury, shall be used solely for education pursuant to the Missouri Constitution and shall be considered the proceeds of excursion boat gambling and state funds pursuant to article IV, section 15 of the Missouri Constitution. All interest received on the gaming proceeds for education fund shall be credited to the gaming proceeds for education fund. Appropriation of the moneys deposited into the gaming proceeds for education fund shall be pursuant to state law.

(3) The state auditor shall perform an annual audit of the gaming proceeds for education fund and the schools first elementary and secondary education improvement fund, which shall include the evaluation of whether appropriations for elementary and secondary education have increased and are being used as intended by this act**. The state auditor shall make copies of each audit available to the public and to the general assembly.

**"This act" (Proposition A, adopted by initiative petition on November 4, 2008) contained the following sections: 160.534, 163.011, 313.775, 313.778, 313.780, 313.805, 313.817, and 313.822.