SECOND REGULAR SESSION

HOUSE BILL NO. 1244

89TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES RIBACK WILSON, BRAY, BLAND (Co-sponsors), PRYOR, McLUCKIE, THOMASON (163), CAMPBELL, KENNEDY, OSTMANN, GRAHAM (24), DOLAN, WILLIAMS (121), DANIEL (42), DONOVAN, McCLELLAND, HECKEMEYER, FARNEN, SCHILLING, SHEAR, HEGEMAN, DAYS, SCHEVE, VAN ZANDT, DeMARCE, SURFACE, ROSS, BARRY, GRAHAM (106), COOPER, BENNETT, BURTON, KREIDER, SKAGGS, VOGEL, CLAYTON, SMITH, LADD STOKEN, SALLEE, STEEN, KAUFFMAN, ELLIOTT, RIZZO, BAUER, CRUMP, LIESE, HOLLINGSWORTH, MURRAY, DAVIS (122), KELLY (27), LONG, GRATZ, SUMMERS, O'CONNOR, GASKILL, LEAKE, STROKER, FRITTS, ROBIRDS, STOLL, REYNOLDS, FROELKER, DAVIS (63), LUETKENHAUS, FRANKLIN, AUER, KOLLER, HOPPE, LAKIN, FORD, BACKER, GAW,

SHELTON (57), TREADWAY, WIGGINS, RANSDALL, HAGAN-HARRELL, MAYS (50), WOOTEN, GRIESHEIMER, GUNN, LEVIN, FOLEY, AND HOSMER .

Read 1^st time January 8, 1998 and 1000 copies ordered printed.

ANNE C. WALKER, Chief Clerk

L2102.02I

AN ACT

To repeal section 143.183, RSMo 1994, relating to state income tax revenues from certain nonresidents, and to enact in lieu thereof one new section for the sole purpose of providing for state income tax revenues from nonresident entertainers and athletes.

Be it enacted by the General Assembly of the state of Missouri, as follows:

Section A. Section 143.183, RSMo 1994, is repealed and one new section enacted in lieu thereof, to be known as section 143.183, to read as follows:

143.183. 1. As used in this section, the following terms mean:

(1) "Nonresident entertainer", a person residing or registered outside this state who, for compensation, performs any vocal, instrumental, musical, comedy, dramatic, dance or other performance or presentation in this state before a live audience and any other person traveling with and performing services on behalf of a nonresident entertainer;

(2) "Nonresident member of a professional athletic team", a member of a professional athletic team residing outside this state, including any active player, any player on the disabled list if such player is in uniform on the day of the game at the site of the game, and any other person traveling with and performing services on behalf of a professional athletic team;

(3) "Personal service income" includes exhibition and regular season salaries and wages, guaranteed payments, strike benefits, deferred payments, severance pay, bonuses, and any other type of compensation paid to the nonresident entertainer or nonresident member of a professional athletic team, but does not include prizes, bonuses or incentive money received from competition in a livestock, equine or rodeo performance, exhibition or show;

(4) "Professional athletic team" includes, but is not limited to, any professional baseball, basketball, football, soccer and hockey team.

2. Notwithstanding other provisions of this chapter to the contrary, the commissioner of administration, for all taxable years beginning on or after January 1, [1995] 1999, but none after December 31, [2004] 2008, shall annually estimate the amount of state income tax revenues collected [under] pursuant to this chapter which are received from nonresident members of professional athletic teams and nonresident entertainers. For fiscal year [1996] 2000, and for each subsequent fiscal year for a period of nine years the annual estimate of taxes generated from the nonresident entertainer and professional athletic team income tax shall annually be allocated to the Missouri arts council trust fund, an amount equal to [fifty] sixty percent of such estimate shall be transferred, subject to appropriation, from the general revenue fund to the Missouri arts council trust fund established in section 185.100, RSMo, and any amount transferred shall be in addition to such agency's budget base for each fiscal year. Notwithstanding other provisions of this section, the Missouri arts council shall not be appropriated more than ten million dollars in any fiscal year. The director shall by rule establish the method of determining the portion of personal service income of such persons that is allocable to Missouri.

3. Notwithstanding sections 186.050 to 186.067, RSMo, to the contrary, the commissioner of administration, for all taxable years beginning on or after January 1, 1999, but none after December 31, 2008, shall annually estimate the amount of state income tax revenues collected pursuant to this chapter which are received from nonresident members of professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each subsequent fiscal year for a period of nine years, the annual estimate of taxes generated from the nonresident entertainer and professional athletic team income tax shall annually be allocated to the Missouri humanities council trust fund, an amount equal to ten percent of such estimate shall be transferred, subject to appropriation, from the general revenue fund to the Missouri humanities council trust fund established in section 186.055, RSMo, and any amount transferred shall be in addition to such agency's budget base for each fiscal year.

4. Notwithstanding other provisions of section 182.812, RSMo, to the contrary, the commissioner of administration, for all taxable years beginning on or after January 1, 1999, but none after December 31, 2008, shall annually estimate the amount of state income tax revenues collected pursuant to this chapter which are received from nonresident members of professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each subsequent fiscal year for a period of nine years, the annual estimate of taxes generated from the nonresident entertainer and professional athletic team income tax shall annually be allocated to the Missouri state library networking fund, an amount equal to ten percent of such estimate shall be transferred, subject to appropriation, from the general revenue fund to the secretary of state for distribution to public libraries for acquisition of library materials as established in section 182.812, RSMo, and any amount transferred shall be in addition to such agency's budget base for each fiscal year.

5. Notwithstanding other provisions of section 37.200, RSMo, to the contrary, the commissioner of administration, for all taxable years beginning on or after January 1, 1999, but none after December 31, 2008, shall annually estimate the amount of state income tax revenues collected pursuant to this chapter which are received from nonresident members of professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each subsequent fiscal year for a period of nine years, the annual estimate of taxes generated from the nonresident entertainer and professional athletic team income tax shall annually be allocated to the Missouri public television broadcasting corporation special fund, an amount equal to ten percent of such estimate shall be transferred, subject to appropriation, from the general revenue fund to the Missouri public television broadcasting corporation special fund established in section 37.200, RSMo, and any amount transferred shall be in addition to such agency's budget base for each fiscal year. Provided, however, that twenty-five percent of such allocation shall be used for grants to public radio stations which were qualified by the corporation for public broadcasting as of November 1, 1996. Such grants shall be distributed to each of such public radio stations in this state after receipt of the station's certification of operating and programming expenses for the prior fiscal year. Certification shall consist of the most recent fiscal year financial statement submitted by a station to the corporation for public broadcasting. The grants shall be divided into two categories, an annual basic service grant and an operating grant. The basic service grant shall be equal to thirty-five percent of the total amount and shall be divided equally among the public radio stations receiving grants. The remaining amount shall be distributed as an operating grant to the stations on the basis of the proportion that the total operating expenses of the individual station in the prior fiscal year bears to the aggregate total of operating expenses for the same fiscal year for all Missouri public radio stations which are receiving grants.

6. Notwithstanding other provisions of section 253.402, RSMo, to the contrary, the commissioner of administration, for all taxable years beginning on or after January 1, 1999, but none after December 31, 2008, shall annually estimate the amount of state income tax revenues collected pursuant to this chapter which are received from nonresident members of professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each subsequent fiscal year for a period of nine years, the annual estimate of taxes generated from the nonresident entertainer and professional athletic team income tax shall annually be allocated to the Missouri department of natural resources Missouri historic preservation revolving fund, an amount equal to ten percent of such estimate shall be transferred, subject to appropriation, from the general revenue fund to the Missouri department of natural resources Missouri historic preservation revolving fund established in section 253.402, RSMo, and any amount transferred shall be in addition to such agency's budget base for each fiscal year.

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