To repeal section 143.183, RSMo 1994, relating to state income tax revenues from certain nonresidents, and to enact in lieu thereof one new section relating to the same subject.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF MISSOURI, AS FOLLOWS:

     Section A. Section 143.183, RSMo 1994, is repealed and one new section enacted in lieu thereof, to be known as section 143.183, to read as follows:

     143.183. 1. As used in this section, the following terms mean:

     (1) "Nonresident entertainer", a person residing outside this state who, for compensation, performs any vocal, instrumental, musical, comedy, dramatic, dance or other performance in this state before a live audience and any other person traveling with and performing services on behalf of a nonresident entertainer;

     (2) "Nonresident member of a professional athletic team", a member of a professional athletic team residing outside this state, including any active player, any player on the disabled list if such player is in uniform on the day of the game at the site of the game, and any other person traveling with and performing services on behalf of a professional athletic team;

     (3) "Personal service income" includes exhibition and regular season salaries and wages, guaranteed payments, strike benefits, deferred payments, severance pay, bonuses, and any other type of compensation paid to the nonresident entertainer or nonresident member of a professional athletic team, but does not include prizes, bonuses or incentive money received from competition in a livestock, equine or rodeo performance, exhibition or show;

     (4) "Professional athletic team" includes, but is not limited to, any professional baseball, basketball, football, soccer and hockey team.

     2. Notwithstanding other provisions of this chapter to the contrary, the commissioner of administration, for all taxable years beginning on or after January 1, [1995] 1998, but none after December 31, [2004] 2007, shall annually estimate the amount of state income tax revenues collected [under] pursuant to this chapter which are received from nonresident members of professional athletic teams and nonresident entertainers. For fiscal year [1996] 1999, and for each subsequent fiscal year for a period of nine years, [an amount equal to fifty percent of such estimate shall be transferred, subject to appropriation, from the general revenue fund to the Missouri arts council trust fund established in section 185.100, RSMo, and any amount transferred shall be in addition to such agency's budget base for each fiscal year. Notwithstanding other provisions of this section, the Missouri arts council shall not be appropriated more than ten million dollars in any fiscal year. The director shall by rule establish the method of determining the portion of personal service income of such persons that is allocable to Missouri] the annual estimate of taxes generated from the income tax paid by nonresident entertainers and professional athletes shall annually be allocated as provided in this section.

     3. The estimated taxes generated from income taxes paid by the nonresident entertainers and professional athletes shall, upon appropriation, shall be allocated as follows:

     (1) Sixty percent shall be allocated to the Missouri arts council trust fund established in section 185.100, RSMo;

     (2) Ten percent shall be allocated to the Missouri humanities council trust fund established in section 186.055, RSMo;

     (3) Ten percent shall be allocated to the library networks fund established in section 182.812, RSMo;

     (4) Ten percent shall be allocated to support public television broadcasting pursuant to section 37.200 to 37.230, RSMo; and

     (5) Ten percent shall be allocated to the Missouri historical preservation fund established in section 253.402, RSMo.

     4. Moneys allocated pursuant to this act shall be in addition to and shall not supplant moneys appropriated to each of the above funds or for the above purposes in each successive fiscal year. The Missouri arts council shall not be appropriated more than ten million dollars in any fiscal year.