HB 1672 -- INCOME TAX:  ATHLETES AND ENTERTAINERS (Gambaro)

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.

In addition, the bill extends the sunset dates by two years for
earmarking of the proceeds of the withholding tax on out-of-state
athletes and entertainers.

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

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