☰ Revisor of Missouri


Chapter 184

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  184.847.  Admission fee authorized, rate — deposit in special trust fund. — 1.  The board of a district may impose an admissions fee on every person, firm, association, company or partnership of whatever form offering or managing any form of entertainment, amusement, athletic or other commercial or nonprofit event or venue for which admission is charged and which is presented within the district.  The fee shall be at a rate of no more than one dollar per seat or admission sold.  This fee is in addition to any state or local tax.  Such admission fee may be imposed for any museum and cultural purpose designated by the board of the museum and cultural district.  If the resolution is adopted, the board of the district may submit the question of whether to impose such admission fee authorized by this section to the qualified voters, who shall have the same voting interests as with the election of members of the board of the district.  The question shall specify the particular types of events or venues that shall be subject to such admission fee.

  2.  The admission fee authorized by this section shall become effective on the first day of the second calendar quarter following the adoption of the admission fee by the qualified voters.

  3.  All revenue received by a museum and cultural district from the admission fee authorized by this section shall be deposited into a special trust fund and shall be used solely for such designated purpose.  All funds remaining in the special trust fund shall continue to be used solely for such designated museum or cultural purpose.  Any funds in such special trust fund which are not needed for current expenditures may be invested by the board of directors in accordance with applicable laws relating to the investment of other museum and cultural district funds.

  4.  On and after the effective date of any admission fee imposed pursuant to this section, the museum and cultural district shall perform all functions incident to the administration, collection, enforcement, and operation of the admission fee.  The admission fee imposed under this section shall be collected and reported upon such forms and under such administrative rules and regulations as may be prescribed by the museum and cultural district.


(L. 2013 S.B. 23)

---- end of effective  28 Aug 2013 ----

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