MO Rev Stat § 313.820 (2021)
2021 Missouri Revised Statutes|Title XXI - Public Safety and Morals|Chapter 313 - Licensed Gaming Activities|Section 313.820 - Admission fee, amount, division of — licensees subject to all other taxes, collection of nongaming taxes by department of revenue.

Effective - 28 Aug 2008   313.820. Admission fee, amount, division of — licensees subject to all other taxes, collection of nongaming taxes by department of revenue. — 1. An excursion boat licensee shall pay to the commission an admission fee of two dollars for each person embarking on an excursion gambling boat with a ticket of admission. One dollar of such fee shall be deposited to the credit of the gaming commission fund as authorized pursuant to section 313.835, and one dollar of such fee shall not be considered state funds and shall be paid to the home dock city or county. Subject to appropriation, one cent of such fee deposited to the credit of the gaming commission fund may be deposited to the credit of the compulsive gamblers fund created pursuant to the provisions of section 313.842. Nothing in this section shall preclude any licensee from charging any amount deemed necessary for a ticket of admission to any person embarking on an excursion gambling boat. If tickets are issued which are good for more than one excursion, the admission fee shall be paid to the commission for each person using the ticket on each excursion that the ticket is used. If free passes or complimentary admission tickets are issued, the excursion boat licensee shall pay to the commission the same fee upon these passes or complimentary tickets as if they were sold at the regular and usual admission rate; however, the excursion boat licensee may issue fee-free passes to actual and necessary officials and employees of the licensee or other persons actually working on the excursion gambling boat. The issuance of fee-free passes is subject to the rules of the commission, and a list of all persons to whom the fee-free passes are issued shall be filed with the commission.  2. All licensees are subject to all income taxes, sales taxes, earnings taxes, use taxes, property taxes or any other tax or fee now or hereafter lawfully levied by any political subdivision; however, no other license tax, permit tax, occupation tax, excursion fee, or taxes or fees shall be imposed, levied or assessed exclusively upon licensees by a political subdivision. All state taxes not connected directly to gambling games shall be collected by the department of revenue. Notwithstanding the provisions of section 32.057 to the contrary, the department of revenue may furnish and the commission may receive tax information to determine if applicants or licensees are complying with the tax laws of this state; however, any tax information acquired by the commission shall not become public record and shall be used exclusively for commission business. ­­-------- (L. 1991 H.B. 149 § 9 Adopted by Referendum, Proposition A, November 3, 1992, A.L. 1993 S.B. 10 & 11 § 9, A.L. 2000 S.B. 902, A.L. 2005 H.B. 58 merged with H.B. 186 merged with S.B. 272, A.L. 2006 S.B. 561, A.L. 2008 H.B. 1804)  (2000) Imposition of admission fees does not violate either the commerce clause or takings clause. President Riverboat Casino-Missouri, Inc. v. Missouri Gaming Commission, 13 S.W.3d 635 (Mo.banc).