Statutes, codes, and regulations
Missouri Administrative Code
Title 11 - DEPARTMENT OF PUBLIC SAFETYDivision 45 - Missouri Gaming Commission
Chapter 11 - Taxation Regulation
Section 11 CSR 45-11.050 - Admission Fee

Mo. Code Regs. tit. 11 § 45-11.050

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Current through Register Vol. 49, No.12, June 17, 2024
Section 11 CSR 45-11.050 - Admission Fee

PURPOSE: This rule establishes the procedure for payment of admission fees.

(1) An excursion gambling boat licensee shall pay to the commission an admission fee of two dollars ($2) for each person embarking on an excursion gambling boat with a ticket of admission and one dollar ($1) of this shall be paid to the home dock city or county; provided, however, that the licensee may charge any amount deemed necessary for a ticket of admission to any person embarking on an excursion gambling boat.
(A) As used in this chapter "ticket of admission" shall mean a device, mechanism, or procedure approved by the commission which provides a complete and accurate accounting of all patrons embarking on an excursion gambling boat.
(2) The licensee shall timely remit from the operating account to the commission the admission fee for each daily period that is defined as the business day for the purpose of establishing the estimated tax and fee liabilities.
(3) Not less than once per month on a date to be selected by the commission, disbursement shall be made from this account to the home dock city or county designated by the licensee of moneys owed to home dock city or county. The remaining amount of the admission fee shall be deposited in the state treasury to the credit of the Gaming Commission Fund for the purpose of funding the administrative costs of the commission relating to excursion gambling boat operations, subject to appropriation.

11 CSR 45-11.050

AUTHORITY: section 313.004, RSMo 2000 and sections 313.805 and 313.820, RSMo Supp. 2009.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Emergency amendment filed Oct. 29, 2008, effective Nov. 15, 2008, expired May 13, 2009. Amended: Filed Oct. 29, 2008, effective April 30, 2009. Emergency amendment filed Dec. 2, 2009, effective Jan. 6, 2010 , expired July 4, 2010. Amended: Filed Dec. 2, 2009, effective June 30, 2010.

*Original authority: 313.004, RSMo 1993, amended 1994; 313.805, RSMo 1991, amended 1993, 1994, 2000, 2008; and 313.820, RSMo 1991, amended 1993, 2000, 2005, 2006, 2008.