HB 1672 -- INCOME TAX:  OUT-OF-STATE ATHLETES AND ENTERTAINERS

CO-SPONSORS:  Gambaro, Myers, Ransdall, Green (73), Shoemyer (9),
Hilgemann, Whorton, Villa, Hegeman, Fraser, McKenna

COMMITTEE ACTION:  Voted "do pass" by the Committee on Ways and
Means by a vote of 17 to 1.

This bill requires any venue which pays compensation to a
nonresident entertainer to collect withholding taxes from
nonresident entertainers who perform in Missouri.  The bill also
authorizes penalties, interest, and additions to tax for failure
to collect the withholding tax.

FISCAL NOTE:  Estimated Net Income to General Revenue Fund of
Unknown in FY 2003, FY 2004, and FY 2005.

PROPONENTS:  Supporters say that the bill will strengthen the
Department of Revenue's ability to collect the withholding tax on
out-of-state athletes and entertainers who perform at Missouri
venues.

Testifying for the bill were Representatives Gambaro and Myers;
and Department of Revenue.

OPPONENTS:  There was no opposition voiced to the committee.

Bill Tucker, Assistant Director of Research

Missouri House of Representatives
Last Updated October 11, 2002 at 9:02 am