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SCS/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. Current allocations of tax revenues derived from the nonresident entertainer and athlete tax to the Missouri arts council trust fund, the Missouri state library networking fund, Missouri public television broadcasting corporation special fund, and the Missouri Department of Natural Resources Missouri historic preservation revolving fund are authorized to be made for all taxable years beginning on or after January 1, 1999, but ending on or before December 31, 2015. This act will allow such allocations perpetually. JASON ZAMKUS
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