FIRST REGULAR SESSION
HOUSE BILL NO. 326
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES PORTWOOD, BEARDEN AND REID (Co-sponsors).
Read 1st time January 11, 2001, and 1000 copies ordered printed.
TED WEDEL, Chief Clerk
AN ACT
To repeal sections 160.534, 164.303, 313.300, 313.321 and 313.822, RSMo 2000, relating to gambling moneys for schools, and to enact in lieu thereof six new sections relating to the same subject.
Section A. Sections 160.534, 164.303, 313.300, 313.321 and 313.822, RSMo 2000, are repealed and six new sections enacted in lieu thereof, to be known as sections 160.534, 164.303, 166.480, 313.300, 313.321 and 313.822, to read as follows:
160.534. [For fiscal year 1996 and each subsequent fiscal year,] 1. Any amount of the excursion gambling boat proceeds deposited in the gaming proceeds for education fund in excess of the amount transferred to the school district bond fund as provided in section 164.303, RSMo, shall be transferred to the state school moneys fund. Prior to July 1, 2002, such moneys shall be transferred on a monthly basis and shall be distributed in the manner provided in section 163.031, RSMo. Beginning July 1, 2002, such moneys shall be transferred on a monthly basis to the classroom trust fund created in section 166.480, RSMo, and, except as provided in subsection 4 of section 166.480, RSMo, shall be distributed on a per-pupil basis pursuant to section 166.480, RSMo.
2. The amount transferred to the classroom trust fund pursuant to subsection 1 of this section, minus any amounts transferred back to the state school moneys fund pursuant to subsection 4 of section 166.480, RSMo, shall be replaced in the state school moneys fund from general revenue.
164.303. There is hereby established in the state treasury the "School District Bond Fund". Such amounts as may be necessary to fund the annual requests submitted by the health and educational facilities authority to fund the payment of costs and grants as provided in subsection 7 of section 360.106 and sections 360.111 to 360.118, RSMo, and necessary costs for administration of those provisions, but not to exceed seven million dollars per year, shall be transferred by appropriation to the fund from the gaming proceeds for education fund before any amounts in the gaming proceeds for education fund are transferred [to the state school moneys fund,] as provided in section 160.534, RSMo. Moneys deposited in the school district bond fund shall be used by the health and educational facilities authority, subject to appropriation, to fund the payment of costs and grants as provided in subsection 7 of section 360.106 and sections 360.111 to 360.118, RSMo, and necessary costs for administration of those provisions. Notwithstanding the provisions of section 33.080, RSMo, to the contrary, moneys in the fund shall not be transferred to the credit of the general revenue fund at the end of each biennium.
166.480. 1. For fiscal year 2003 and each subsequent fiscal year, the "Classroom Trust Fund", which is hereby created in the state treasury, shall be distributed to each school district on a per eligible pupil basis, except as provided in subsection 4 of this section. The moneys remaining in the classroom trust fund after the distributions described in subsection 3 of this section shall be exempt from salary compliance pursuant to section 165.016, RSMo. The moneys remaining in the classroom trust fund after the distributions described in subsection 4 of this section may be used by the district for such purposes as the district deems appropriate.
2. The classroom trust fund shall consist of:
(1) All moneys transferred to it pursuant to section 160.534, RSMo;
(2) All unclaimed lottery prize money transferred to it pursuant to section 313.300, RSMo;
(3) All previously unallocated moneys from the state lottery fund transferred to it pursuant to section 313.321, RSMo;
(4) All moneys transferred to the fund from the lottery proceeds fund as created in article III, section 39(b) of the Missouri Constitution. Beginning July 1, 2002, all moneys previously in, or thereafter deposited in, the lottery proceeds fund shall be transferred to the classroom trust fund. The moneys deposited in the classroom trust fund pursuant to this section shall be used, pursuant to this section, solely for the purposes approved in article III, section 39(b) of the Missouri Constitution and shall be considered state funds pursuant to article IV, section 15 of the Missouri Constitution;
(5) All moneys appropriated to the fund; and
(6) All gifts, bequests and donations to the fund.
3. The classroom trust fund shall be administered by the state board of education pursuant to this section. All interest and moneys earned on the fund shall be credited to the fund. Notwithstanding the provisions of section 33.080, RSMo, to the contrary, moneys in the fund shall not be transferred to general revenue at the end of the biennium.
4. The moneys deposited in the classroom trust fund pursuant to this section shall be transferred on a monthly basis as follows:
(1) For fiscal year 2003, twenty percent shall remain in the classroom trust fund and eighty percent shall be transferred to the state school moneys fund;
(2) For fiscal year 2004, forty percent shall remain in the classroom trust fund and sixty percent shall be transferred to the state school moneys fund;
(3) For fiscal year 2005, sixty percent shall remain in the classroom trust fund and forty percent shall be transferred to the state school moneys fund;
(4) For fiscal year 2006, eighty percent shall remain in the classroom trust fund and twenty percent shall be transferred to the state school moneys fund; and
(5) For fiscal year 2007 and every fiscal year thereafter, one hundred percent shall remain in the classroom trust fund.
313.300. Unclaimed prize money shall be retained by the commission for the person entitled thereto for one year after the time at which the prize was awarded. If no claim is made for the prize within such year, the prize money shall be [reverted to the state lottery fund] transferred to the classroom trust fund established pursuant to section 166.480, RSMo.
313.321. 1. The money received by the Missouri state lottery commission from the sale of Missouri lottery tickets and from all other sources shall be deposited in the "State Lottery Fund", which is hereby created in the state treasury. At least forty-five percent, in the aggregate, of the money received from the sale of Missouri lottery tickets shall be appropriated to the Missouri state lottery commission and shall be used to fund prizes to lottery players. Amounts in the state lottery fund may be appropriated to the Missouri state lottery commission for administration, advertising, promotion, and retailer compensation. The general assembly shall appropriate remaining moneys not previously allocated from the state lottery fund by transferring such moneys to the [general revenue fund] classroom trust fund created in section 166.480, RSMo. The lottery commission shall make monthly transfers of moneys not previously allocated from the state lottery fund to the [general revenue] classroom trust fund as provided by appropriation.
2. The commission may also purchase and hold title to any securities issued by the United States government or its agencies and instrumentalities thereof that mature within the term of the prize for funding multi-year payout prizes.
3. The "Missouri State Lottery Imprest Prize Fund" is hereby created. This fund is to be established by the state treasurer and funded by warrants drawn by the office of administration from the state lottery fund in amounts specified by the commission. The commission may write checks and disburse moneys from this fund for the payment of lottery prizes only and for no other purpose. All expenditures shall be made in accordance with rules and regulations established by the office of administration. Prize payments may also be made from the state lottery fund. Prize payouts made pursuant to this section shall be subject to the provisions of section 143.781, RSMo; and prize payouts made pursuant to this section shall be subject to set off for delinquent child support payments as assessed by a court of competent jurisdiction or pursuant to section 454.410, RSMo.
4. Funds of the state lottery commission not currently needed for prize money, administration costs, commissions and promotion costs shall be invested by the state treasurer in interest-bearing investments in accordance with the investment powers of the state treasurer contained in chapter 30, RSMo. All interest earned by funds in the state lottery fund shall accrue to the credit of that fund.
5. No state or local sales tax shall be imposed upon the sale of lottery tickets or shares of the state lottery or on any prize awarded by the state lottery. No state income tax or local earnings tax shall be imposed upon any lottery game prizes which accumulate to an amount of less than six hundred dollars during a prize winner's tax year. The state of Missouri shall withhold for state income tax purposes from a lottery game prize or periodic payment of six hundred dollars or more an amount equal to four percent of the prize.
6. The director of revenue is authorized to enter into agreements with the lottery commission, in conjunction with the various state agencies pursuant to sections 143.782 to 143.788, RSMo, in an effort to satisfy outstanding debts to the state from the lottery winning of any person entitled to receive lottery payments which are subject to federal withholding.
7. In addition to the restrictions provided in section 313.260, no person, firm, or corporation whose primary source of income is derived from the sale or rental of sexually oriented publications or sexually oriented materials or property shall be licensed as a lottery game retailer and any lottery game retailer license held by any such person, firm, or corporation shall be revoked.
313.822. 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 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 credited as follows:
(a) Prior to July 1, 2002, 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 considered the proceeds of excursion boat gambling pursuant to article III, section 39(d) of the Missouri Constitution and shall be considered 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; and
(b) On July 1, 2002, all moneys in the gaming proceeds for education trust fund shall be transferred to the
classroom trust fund created in section 166.480, RSMo, and the gaming proceeds for education fund shall be
terminated. Beginning July 1, 2002, the remaining amount of the adjusted gross receipts tax shall be deposited in
the state treasury to the credit of the classroom trust fund, and the moneys deposited in the classroom trust fund
shall be considered the proceeds of excursion boat gambling pursuant to article III, section 39(d) of the Missouri
Constitution and shall be considered state funds pursuant to article IV, section 15 of the Missouri
Constitution.
Missouri House
of Representatives