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HCS/HB's 470 & 429 - Current law allows the General Assembly to appropriate up to three million dollars annually to the Jackson County Convention and Sports Complex Fund to match local payments for thirty years. This act would allow such appropriations for as long as the city or county has a contract or lease with certain professional sports teams. Under current law, any person, venue, or entity that pays compensation to a nonresident entertainer or athlete in excess of three hundred dollars, must withhold two percent from such payment as prepayment of the nonresident entertainer and athlete tax. This act exempts not-for-profit entities that receive no benefit from a nonresident entertainer's appearance other than the entertainer's performance from such withholding requirement. The nonresident entertainer and athlete tax will not apply to a person making a presentation for a professional or technical educational purpose or to any presentation that is part of a seminar, conference, convention, school, or similar program format designed to provide professional or technical education. Beginning fiscal year 2013, and each fiscal year thereafter, twenty-five percent of estimated revenue collected from the nonresident entertainer and athlete tax will be allocated to the St. Louis Convention and Visitors Commission. Twenty-five percent of the estimated tax revenues will be allocated to the Jackson County Convention and Sports Complex Fund. The Missouri Arts Council Trust Fund will be allocated thirty percent of such revenues and the Missouri State Library Networking Fund, the Missouri Public Television Broadcasting Corporation Special Fund, and Missouri Humanities Council Fund will each receive allocations of five percent of the estimated revenue collected from the tax. Lincoln University and Harris-Stowe State University will share a five percent allocation of such revenues for youth sport safety with each university receiving revenues based upon student enrollment. JASON ZAMKUS
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