Text of MO HB 1574 (2024)

SECOND REGULAR SESSION HOUSE BILL NO. 1574 102ND GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE BOYD. 3209H.01I DANA RADEMAN MILLER, Chief Clerk AN ACT To repeal sections 143.183 and 181.060, RSMo, and to enact in lieu thereof three new sections relating to disbursements of funds by the state librarian, with a penalty provision. Be it enacted by the General Assembly of the state of Missouri, as follows: Section A. Sections 143.183 and 181.060, RSMo, are repealed and three new sections 2 enacted in lieu thereof, to be known as sections 143.183, 181.060, and 181.075, to read as 3 follows: 143.183. 1. As used in this section, the following terms mean: 2 (1) "Nonresident entertainer", a person residing or registered as a corporation outside 3 this state who, for compensation, performs any vocal, instrumental, musical, comedy, 4 dramatic, dance or other performance in this state before a live audience and any other person 5 traveling with and performing services on behalf of a nonresident entertainer, including a 6 nonresident entertainer who is paid compensation for providing entertainment as an 7 independent contractor, a partnership that is paid compensation for entertainment provided by 8 nonresident entertainers, a corporation that is paid compensation for entertainment provided 9 by nonresident entertainers, or any other entity that is paid compensation for entertainment 10 provided by nonresident entertainers; 11 (2) "Nonresident member of a professional athletic team", a professional athletic team 12 member who resides outside this state, including any active player, any player on the disabled 13 list if such player is in uniform on the day of the game at the site of the game, and any other 14 person traveling with and performing services on behalf of a professional athletic team; EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. 15 (3) "Personal service income" includes exhibition and regular season salaries and 16 wages, guaranteed payments, strike benefits, deferred payments, severance pay, bonuses, and 17 any other type of compensation paid to the nonresident entertainer or nonresident member of 18 a professional athletic team, but does not include prizes, bonuses or incentive money received 19 from competition in a livestock, equine or rodeo performance, exhibition or show; 20 (4) "Professional athletic team" includes, but is not limited to, any professional 21 baseball, basketball, football, soccer and hockey team. 22 2. Any person, venue, or entity who pays compensation to a nonresident entertainer 23 shall deduct and withhold from such compensation as a prepayment of tax an amount equal to 24 two percent of the total compensation if the amount of compensation is in excess of three 25 hundred dollars paid to the nonresident entertainer. For purposes of this section, the term 26 "person, venue, or entity who pays compensation" shall not be construed to include any 27 person, venue, or entity that is exempt from taxation under 26 U.S.C. Section 501(c)(3), as 28 amended, and that pays an amount to the nonresident entertainer for the entertainer's 29 appearance but receives no benefit from the entertainer's appearance other than the 30 entertainer's performance. 31 3. Any person, venue, or entity required to deduct and withhold tax pursuant to 32 subsection 2 of this section shall, for each calendar quarter, on or before the last day of the 33 month following the close of such calendar quarter, remit the taxes withheld in such form or 34 return as prescribed by the director of revenue and pay over to the director of revenue or to a 35 depository designated by the director of revenue the taxes so required to be deducted and 36 withheld. 37 4. Any person, venue, or entity subject to this section shall be considered an employer 38 for purposes of section 143.191, and shall be subject to all penalties, interest, and additions to 39 tax provided in this chapter for failure to comply with this section. 40 5. Notwithstanding other provisions of this chapter to the contrary, the commissioner 41 of administration, for all taxable years beginning on or after January 1, 1999, but none after 42 December 31, 2030, shall annually estimate the amount of state income tax revenues 43 collected pursuant to this chapter which are received from nonresident members of 44 professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each 45 subsequent fiscal year for a period of thirty-one years, sixty percent of the annual estimate of 46 taxes generated from the nonresident entertainer and professional athletic team income tax 47 shall be allocated annually to the Missouri arts council trust fund, and shall be transferred, 48 subject to appropriations, from the general revenue fund to the Missouri arts council trust 49 fund established in section 185.100 and any amount transferred shall be in addition to such 50 agency's budget base for each fiscal year. The director shall by rule establish the method of HB 1574 2 51 determining the portion of personal service income of such persons that is allocable to 52 Missouri. 53 6. Notwithstanding the provisions of sections 186.050 to 186.067 to the contrary, the 54 commissioner of administration, for all taxable years beginning on or after January 1, 1999, 55 but for none after December 31, 2030, shall estimate annually the amount of state income tax 56 revenues collected pursuant to this chapter which are received from nonresident members of 57 professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each 58 subsequent fiscal year for a period of thirty-one years, ten percent of the annual estimate of 59 taxes generated from the nonresident entertainer and professional athletic team income tax 60 shall be allocated annually to the Missouri humanities council trust fund, and shall be 61 transferred, subject to appropriations, from the general revenue fund to the Missouri 62 humanities council trust fund established in section 186.055 and any amount transferred shall 63 be in addition to such agency's budget base for each fiscal year. 64 7. Notwithstanding other provisions of section 182.812 to the contrary, the 65 commissioner of administration, for all taxable years beginning on or after January 1, 1999, 66 but for none after December 31, 2030, shall estimate annually the amount of state income tax 67 revenues collected pursuant to this chapter which are received from nonresident members of 68 professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each 69 subsequent fiscal year for a period of thirty-one years, ten percent of the annual estimate of 70 taxes generated from the nonresident entertainer and professional athletic team income tax 71 shall be allocated annually to the Missouri state library networking fund, and shall be 72 transferred, subject to appropriations, from the general revenue fund to the secretary of state 73 for distribution to public libraries for acquisition of library materials and maintenance and 74 repair of library facilities as established in section 182.812 and any amount transferred shall 75 be in addition to such agency's budget base for each fiscal year. 76 8. Notwithstanding other provisions of section 185.200 to the contrary, the 77 commissioner of administration, for all taxable years beginning on or after January 1, 1999, 78 but for none after December 31, 2030, shall estimate annually the amount of state income tax 79 revenues collected pursuant to this chapter which are received from nonresident members of 80 professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each 81 subsequent fiscal year for a period of thirty-one years, ten percent of the annual estimate of 82 taxes generated from the nonresident entertainer and professional athletic team income tax 83 shall be allocated annually to the Missouri public television broadcasting corporation special 84 fund, and shall be transferred, subject to appropriations, from the general revenue fund to the 85 Missouri public television broadcasting corporation special fund, and any amount transferred 86 shall be in addition to such agency's budget base for each fiscal year; provided, however, that 87 twenty-five percent of such allocation shall be used for grants to public radio stations which HB 1574 3 88 were qualified by the corporation for public broadcasting as of November 1, 1996. Such 89 grants shall be distributed to each of such public radio stations in this state after receipt of the 90 station's certification of operating and programming expenses for the prior fiscal year. 91 Certification shall consist of the most recent fiscal year financial statement submitted by a 92 station to the corporation for public broadcasting. The grants shall be divided into two 93 categories, an annual basic service grant and an operating grant. The basic service grant shall 94 be equal to thirty-five percent of the total amount and shall be divided equally among the 95 public radio stations receiving grants. The remaining amount shall be distributed as an 96 operating grant to the stations on the basis of the proportion that the total operating expenses 97 of the individual station in the prior fiscal year bears to the aggregate total of operating 98 expenses for the same fiscal year for all Missouri public radio stations which are receiving 99 grants. 100 9. Notwithstanding other provisions of section 253.402 to the contrary, the 101 commissioner of administration, for all taxable years beginning on or after January 1, 1999, 102 but for none after December 31, 2030, shall estimate annually the amount of state income tax 103 revenues collected pursuant to this chapter which are received from nonresident members of 104 professional athletic teams and nonresident entertainers. For fiscal year 2000, and for each 105 subsequent fiscal year for a period of thirty-one years, ten percent of the annual estimate of 106 taxes generated from the nonresident entertainer and professional athletic team income tax 107 shall be allocated annually to the Missouri department of natural resources Missouri historic 108 preservation revolving fund, and shall be transferred, subject to appropriations, from the 109 general revenue fund to the Missouri department of natural resources Missouri historic 110 preservation revolving fund established in section 253.402 and any amount transferred shall 111 be in addition to such agency's budget base for each fiscal year. 112 10. This section shall not be construed to apply to any person who makes a 113 presentation for professional or technical education purposes or to apply to any presentation 114 that is part of a seminar, conference, convention, school, or similar program format designed 115 to provide professional or technical education. 181.060. 1. The general assembly may appropriate moneys for state aid to public 2 libraries, which moneys shall be administered by the state librarian, and distributed as 3 specified in rules and regulations promulgated by the Missouri state library, and approved by 4 the secretary of state. 5 2. At least fifty percent of the moneys appropriated for state aid to public libraries 6 shall be apportioned to all public libraries established and maintained under the provisions of 7 the library laws or other laws of the state relating to libraries. The allocation of the moneys 8 shall be based on an equal per capita rate for the population of each city, village, town, 9 township, urban public library district, county or consolidated library district in which any HB 1574 4 10 library is or may be established, in proportion to the population according to the latest federal 11 census of the cities, villages, towns, townships, school districts, county or regional library 12 districts maintaining public libraries primarily supported by public funds which are designed 13 to serve the general public. No grant shall be made to any public library which is tax 14 supported if the rate of tax levied or the appropriation for the library should be decreased 15 below the rate in force on December 31, 1946, or on the date of its establishment. Grants 16 shall be made to any public library if a public library tax of at least ten cents per one hundred 17 dollars assessed valuation has been voted in accordance with sections 182.010 to 182.460 or 18 as authorized in section 137.030 and is duly assessed and levied for the year preceding that in 19 which the grant is made, or if the appropriation for the public library in any city of first class 20 yields one dollar or more per capita for the previous year according to the population of the 21 latest federal census or if the amount provided by the city for the public library, in any other 22 city in which the library is not supported by a library tax, is at least equal to the amount of 23 revenue which would be realized by a tax of ten cents per one hundred dollars assessed 24 valuation if the library had been tax supported. Except that, no grant under this section shall 25 be affected because of a reduction in the rate of levy which is required by the provisions of 26 section 137.073 or because of a voluntary reduction in the levy following the enactment of a 27 district sales tax under section 182.802, if the proceeds from the sales tax equal or exceed the 28 reduction in revenue from the levy. 29 3. The librarian of the library together with the treasurer of the library or the treasurer 30 of the city if there is no library treasurer shall certify to the state librarian the annual tax 31 income and rate of tax or the appropriation for the library on the date of the enactment of this 32 law, and of the current year, and each year thereafter, and the state librarian shall certify to the 33 commissioner of administration the amount to be paid to each library. 34 4. The balance of the moneys shall be administered and supervised by the state 35 librarian who may provide grants to public libraries for: 36 (1) Establishment, on a population basis to newly established city, county city/county 37 or consolidated libraries; 38 (2) Equalization to city/county, urban public, county or consolidated libraries; 39 (3) Reciprocal borrowing; 40 (4) Technological development; 41 (5) Interlibrary cooperation; 42 (6) Literacy programs; [and] 43 (7) Other library projects or programs that may be determined by the local library, 44 library advisory committee and the state library staff that would improve access to library 45 services by the residents of this state. Newly established libraries shall certify through the 46 legally established board or the governing body of the city supporting the library and the HB 1574 5 47 librarian of the library to the state librarian the fact of establishment, the rate of tax, the 48 assessed valuation of the library district and the annual tax yield of the library. The state 49 librarian shall then certify to the commissioner of administration the amount of establishment 50 grant to be paid to the libraries and warrants shall be issued for the amount allocated and 51 approved. The sum appropriated for state aid to public libraries shall be separate and apart 52 from any and all appropriations made to the state library; and 53 (8) Maintenance and repair of library facilities. 181.075. 1. As used in this section, the following terms mean: 2 (1) "Academic library", a library that is controlled and operated by a two-year 3 or four-year college or university, either publicly supported or private, and that is 4 designated primarily to serve faculty and students of that college or university; 5 (2) "Institutional library", a library that serves the residents of an institution 6 supported with state moneys including, but not limited to, correctional, youth, veteran, 7 and health organizations; 8 (3) "Library consortium", any local, statewide, regional, interstate, or 9 international cooperative association of library entities that provides for the 10 systematic and effective coordination of the resources of school, public, academic, and 11 special libraries and information centers and for improved services for the clientele of 12 such library entities; 13 (4) "Public library", a library established and maintained under the provisions 14 of chapter 182 related to libraries, primarily supported by public moneys and designed 15 to serve the general public; 16 (5) "School library", a library controlled and operated by an elementary or 17 secondary school, either publicly supported or private, and designated to serve faculty 18 and students of that school; 19 (6) "Special library", a library established by an organization and designed to 20 serve the special needs of the organization's employees or clientele. 21 2. Notwithstanding any provision of section 181.021, 181.060, or 182.812 to the 22 contrary, the state librarian shall not disburse any state or federal grants, 23 appropriations, or other public or private moneys to an academic library, 24 institutional library, library consortium, public library, school library, or special 25 library that is otherwise eligible to receive disbursements of funding from the state 26 librarian unless such library certifies in writing that: 27 (1) The library has adopted or will adopt a written, publicly accessible collection 28 development policy that addresses how selections are made, with particular attention to 29 the appropriateness for the age and maturity level of any person under eighteen years of 30 age who accesses any material in any form; HB 1574 6 31 (2) Moneys shall not be used to purchase or acquire material that constitutes 32 "child pornography", is "pornographic for minors", and is "obscene", as those terms 33 are defined in section 573.010; 34 (3) The library has adopted or will adopt a written, publicly accessible policy 35 allowing a minor's parent or guardian to determine what materials and access will be 36 available to such minor, and no person employed by or acting on behalf of the library 37 shall knowingly grant to a minor access to any material in any form not approved by 38 such minor's parent or guardian; 39 (4) No age-inappropriate materials in any form, as defined in the library's 40 collection development policy, shall be knowingly displayed in the library areas 41 designated by the library as containing materials predominantly for minors; 42 (5) No event or presentation shall be held at the library without an age- 43 appropriate designation affixed to any publication, website, or advertisement for such 44 event or presentation; and 45 (6) The library has adopted or will adopt a written, publicly accessible library 46 materials challenge policy by which any person may dispute or challenge the library's 47 age-appropriate designation affixed to any presentation, event, material, or display in 48 the library, and the results of any such dispute or challenge shall be disclosed to the 49 public and published on the library's website. 50 3. In order to be eligible to receive any state or federal grants, appropriations, or 51 other public or private moneys disbursed by the state librarian to an academic library, 52 institutional library, library consortium, public library, school library, or special 53 library, such library shall submit a copy of the written policies described in subsection 2 54 of this section to the state librarian and, within thirty days of making a revision to such 55 policies, submit such revisions to the state librarian. 56 4. Moneys received from federal sources and disbursed by the state librarian to 57 an academic library, institutional library, library consortium, public library, school 58 library, or special library shall follow the federal statutes and regulations of the 59 program involved, the provisions of this section, and any other applicable state and local 60 statutes and regulations. 61 5. Moneys received from other private or public sources and disbursed by the 62 state librarian to an academic library, institutional library, library consortium, public 63 library, school library, or special library shall follow program guidelines and regulations 64 from the funding source, the provisions of this section, and any other applicable state 65 and local statutes and regulations. 66 6. (1) Any political subdivision or person employed by a political subdivision 67 that knowingly violates subsection 2 of this section shall be liable to the injured party in HB 1574 7 68 an action at law, suit in equity, or other proper proceeding for redress, and subject to a 69 civil penalty of five hundred dollars per occurrence. Any person injured under 70 subsection 2 of this section shall have standing to pursue an action in the circuit court of 71 Cole County. The court shall hold a hearing on the motion for temporary restraining 72 order and preliminary injunction within thirty days of service of the petition. 73 (2) In such actions, the court may award the pursuing party, other than the state 74 of Missouri or any political subdivision of the state, reasonable attorney's fees and costs. 75 (3) Sovereign immunity shall not be an affirmative defense in any action under 76 this section. 77 7. The secretary of state may promulgate rules to implement the provisions of 78 this section. Any rule or portion of a rule, as that term is defined in section 536.010, that 79 is created under the authority delegated in this section shall become effective only if it 80 complies with and is subject to all of the provisions of chapter 536 and, if applicable, 81 section 536.028. This section and chapter 536 are nonseverable and if any of the powers 82 vested with the general assembly pursuant to chapter 536 to review, to delay the 83 effective date, or to disapprove and annul a rule are subsequently held unconstitutional, 84 then the grant of rulemaking authority and any rule proposed or adopted after August 85 28, 2024, shall be invalid and void. ✔ HB 1574 8