143.183. Professional athletes and entertainers, state income tax revenues from nonresidents--transfers to Missouri arts council trust fund, Missouri humanities council trust fund, Missouri state libr
Professional athletes and entertainers, state income tax revenues fromnonresidents--transfers to Missouri arts council trust fund,Missouri humanities council trust fund, Missouri state librarynetworking fund, Missouri public television broadcastingcorporation special fund and Missouri historic preservationrevolving fund.
143.183. 1. As used in this section, the following terms mean:
(1) "Nonresident entertainer", a person residing or registered as acorporation outside this state who, for compensation, performs any vocal,instrumental, musical, comedy, dramatic, dance or other performance in thisstate before a live audience and any other person traveling with andperforming services on behalf of a nonresident entertainer, including anonresident entertainer who is paid compensation for providingentertainment as an independent contractor, a partnership that is paidcompensation for entertainment provided by nonresident entertainers, acorporation that is paid compensation for entertainment provided bynonresident entertainers, or any other entity that is paid compensation forentertainment provided by nonresident entertainers;
(2) "Nonresident member of a professional athletic team", aprofessional athletic team member who resides outside this state, includingany active player, any player on the disabled list if such player is inuniform on the day of the game at the site of the game, and any otherperson traveling with and performing services on behalf of a professionalathletic team;
(3) "Personal service income" includes exhibition and regular seasonsalaries and wages, guaranteed payments, strike benefits, deferredpayments, severance pay, bonuses, and any other type of compensation paidto the nonresident entertainer or nonresident member of a professionalathletic team, but does not include prizes, bonuses or incentive moneyreceived from competition in a livestock, equine or rodeo performance,exhibition or show;
(4) "Professional athletic team" includes, but is not limited to, anyprofessional baseball, basketball, football, soccer and hockey team.
2. Any person, venue, or entity who pays compensation to anonresident entertainer shall deduct and withhold from such compensation asa prepayment of tax an amount equal to two percent of the totalcompensation if the amount of compensation is in excess of three hundreddollars paid to the nonresident entertainer.
3. Any person, venue, or entity required to deduct and withhold taxpursuant to subsection 2 of this section shall, for each calendar quarter,on or before the last day of the month following the close of such calendarquarter, remit the taxes withheld in such form or return as prescribed bythe director of revenue and pay over to the director of revenue or to adepository designated by the director of revenue the taxes so required tobe deducted and withheld.
4. Any person, venue, or entity subject to this section shall beconsidered an employer for purposes of section 143.191, and shall besubject to all penalties, interest, and additions to tax provided in thischapter for failure to comply with this section.
5. Notwithstanding other provisions of this chapter to the contrary,the commissioner of administration, for all taxable years beginning on orafter January 1, 1999, but none after December 31, 2015, shall annuallyestimate the amount of state income tax revenues collected pursuant to thischapter which are received from nonresident members of professionalathletic teams and nonresident entertainers. For fiscal year 2000, and foreach subsequent fiscal year for a period of sixteen years, sixty percent ofthe annual estimate of taxes generated from the nonresident entertainer andprofessional athletic team income tax shall be allocated annually to theMissouri arts council trust fund, and shall be transferred from the generalrevenue fund to the Missouri arts council trust fund established in section185.100, RSMo, and any amount transferred shall be in addition to suchagency's budget base for each fiscal year. The director shall by ruleestablish the method of determining the portion of personal service incomeof such persons that is allocable to Missouri.
6. Notwithstanding the provisions of sections 186.050 to 186.067,RSMo, to the contrary, the commissioner of administration, for all taxableyears beginning on or after January 1, 1999, but for none after December31, 2015, shall estimate annually the amount of state income tax revenuescollected pursuant to this chapter which are received from nonresidentmembers of professional athletic teams and nonresident entertainers. Forfiscal year 2000, and for each subsequent fiscal year for a period ofsixteen years, ten percent of the annual estimate of taxes generated fromthe nonresident entertainer and professional athletic team income tax shallbe allocated annually to the Missouri humanities council trust fund, andshall be transferred from the general revenue fund to the Missourihumanities council trust fund established in section 186.055, RSMo, and anyamount transferred shall be in addition to such agency's budget base foreach fiscal year.
7. Notwithstanding other provisions of section 182.812, RSMo, to thecontrary, the commissioner of administration, for all taxable yearsbeginning on or after January 1, 1999, but for none after December 31,2015, shall estimate annually the amount of state income tax revenuescollected pursuant to this chapter which are received from nonresidentmembers of professional athletic teams and nonresident entertainers. Forfiscal year 2000, and for each subsequent fiscal year for a period ofsixteen years, ten percent of the annual estimate of taxes generated fromthe nonresident entertainer and professional athletic team income tax shallbe allocated annually to the Missouri state library networking fund, andshall be transferred from the general revenue fund to the secretary ofstate for distribution to public libraries for acquisition of librarymaterials as established in section 182.812, RSMo, and any amounttransferred shall be in addition to such agency's budget base for eachfiscal year.
8. Notwithstanding other provisions of section 185.200, RSMo, to thecontrary, the commissioner of administration, for all taxable yearsbeginning on or after January 1, 1999, but for none after December 31,2015, shall estimate annually the amount of state income tax revenuescollected pursuant to this chapter which are received from nonresidentmembers of professional athletic teams and nonresident entertainers. Forfiscal year 2000, and for each subsequent fiscal year for a period ofsixteen years, ten percent of the annual estimate of taxes generated fromthe nonresident entertainer and professional athletic team income tax shallbe allocated annually to the Missouri public television broadcastingcorporation special fund, and shall be transferred from the general revenuefund to the Missouri public television broadcasting corporation specialfund, and any amount transferred shall be in addition to such agency'sbudget base for each fiscal year; provided, however, that twenty-fivepercent of such allocation shall be used for grants to public radiostations which were qualified by the corporation for public broadcasting asof November 1, 1996. Such grants shall be distributed to each of suchpublic radio stations in this state after receipt of the station'scertification of operating and programming expenses for the prior fiscalyear. Certification shall consist of the most recent fiscal year financialstatement submitted by a station to the corporation for publicbroadcasting. The grants shall be divided into two categories, an annualbasic service grant and an operating grant. The basic service grant shallbe equal to thirty-five percent of the total amount and shall be dividedequally among the public radio stations receiving grants. The remainingamount shall be distributed as an operating grant to the stations on thebasis of the proportion that the total operating expenses of the individualstation in the prior fiscal year bears to the aggregate total of operatingexpenses for the same fiscal year for all Missouri public radio stationswhich are receiving grants.
9. Notwithstanding other provisions of section 253.402, RSMo, to thecontrary, the commissioner of administration, for all taxable yearsbeginning on or after January 1, 1999, but for none after December 31,2015, shall estimate annually the amount of state income tax revenuescollected pursuant to this chapter which are received from nonresidentmembers of professional athletic teams and nonresident entertainers. Forfiscal year 2000, and for each subsequent fiscal year for a period ofsixteen years, ten percent of the annual estimate of taxes generated fromthe nonresident entertainer and professional athletic team income tax shallbe allocated annually to the Missouri department of natural resourcesMissouri historic preservation revolving fund, and shall be transferredfrom the general revenue fund to the Missouri department of naturalresources Missouri historic preservation revolving fund established insection 253.402, RSMo, and any amount transferred shall be in addition tosuch agency's budget base for each fiscal year. As authorized pursuant tosubsection 2 of section 30.953, RSMo, it is the intention and desire of thegeneral assembly that the state treasurer convey, to the Missouriinvestment trust on January 1, 1999, up to one hundred percent of thebalances of the Missouri arts council trust fund established pursuant tosection 185.100, RSMo, and the Missouri humanities council trust fundestablished pursuant to section 186.055, RSMo. The funds shall bereconveyed to the state treasurer by the investment trust as follows: theMissouri arts council trust fund, no earlier than January 2, 2009; and theMissouri humanities council trust fund, no earlier than January 2, 2009.
(L. 1994 S.B. 477, et al., A.L. 1998 S.B. 724, A.L. 2003 S.B. 52, A.L. 2006 S.B. 870, A.L. 2009 H.B. 299)