SECOND REGULAR SESSION
HOUSE BILL NO. 1039
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES LUETKEMEYER (Sponsor), MYERS, ROSS,
REINHART AND BERKSTRESSER.
Pre-filed December 3, 2001, and 1000 copies ordered printed.
TED WEDEL, Chief Clerk
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to an income tax credit for admission fees to tourist attractions.
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.850, to read as follows:
135.850. 1. For all tax years beginning on or after January 1, 2002, a taxpayer shall be allowed a tax credit against the state tax liability imposed by chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.261, RSMo, for the amounts the taxpayer paid for admission to tourist attractions in the state of Missouri.
2. In no event may the total credit claimed pursuant to this section exceed three hundred dollars, and in no event shall a credit claimed pursuant to this section reduce the taxpayer's liability to less than zero for the tax year for which the credit is claimed.
3. A taxpayer claiming the tax credit pursuant to this section shall attach to the state income tax return actual receipts from the tourist attraction showing the amount spent on admission fees to the tourist attraction. In the case of failure to attach the actual receipts, no credit pursuant to this section shall be allowed for such amounts the taxpayer paid for admission to tourist attractions.
4. For purposes of this section, "tourist attraction" means any state park administered by the department of natural resources or any private commercial entity in any county of the first classification without a charter form of government and with more than thirty-seven thousand but less than thirty-seven thousand one hundred inhabitants, or any county of the first classification with a charter form of government and with more than six hundred thousand but less than seven hundred thousand inhabitants, or any county of the third classification without a township form of government and with more than twenty-three thousand five hundred but less than twenty-three thousand six hundred inhabitants, or any county of the third classification without a township form of government and with more than nineteen thousand three hundred but less than nineteen thousand four hundred inhabitants, or any county of the first classification with a charter form of government and with more than one million inhabitants, or any county of the first classification without a charter form of government and with more than thirty-nine thousand seven hundred but less than thirty-nine thousand eight hundred inhabitants, or any home rule city with more than four hundred thousand inhabitants and located in more than one county, or any city not within a county.
5. Private commercial entities shall be deemed tourist attractions if they appeal to the recreational desires and tastes of the traveling public through the presentation of services or devices designed to entertain or educate visitors, including but not limited to:
(a) Amusement parks, carnivals, circuses, fairs, and water parks;
(b) Aerial tramways;
(c) Commercial animal, reptile, and zoological exhibits;
(d) Commercial beaches and hot springs;
(e) Go-carts/miniature golf establishments;
(f) Horse shows and rodeos;
(g) Rides on airplanes, helicopters, balloons, gliders, parachutes, and bungee jumps;
(h) Automobile, bicycle, dog, horse, and other racing events; and
(i) Music shows and pageants, movie theaters, and live theaters.
Missouri House of Representatives