reglab/statecodes huggingface dataset:
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 9 - Internal Control System › Section 11 CSR 45-9.123 - Minimum Internal Control Standards (MICS) - Chapter W

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates rule references,
				  updates the adjusted gross receipts formula, and clarifies the accounting for
				  dealer tip tickets on hybrid table systems for consistency with other chapters
				  of the Minimum Internal Control Standards (MICS) that have been amended
				  recently
.
(1) The commission
				shall adopt and publish minimum standards for internal control procedures that
				in the commission's opinion satisfy
				11 CSR
				45-9.020, as set forth in Minimum Internal Control
				Standards (MICS) Chapter W-Hybrid Table Game Systems, which is incorporated by
				reference and made a part of this rule as adopted by the commission on December
				7, 2022, and published by the Missouri Gaming Commission, 3417 Knipp Dr., PO
				Box 1847, Jefferson City, MO 65102, and which may be accessed at
http://www.mgc.dps. mo.gov
.
				This rule does not incorporate any subsequent amendments or
				additions.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.010 - Commission Access to Information

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the commission's
				  access to information.
(1)
				All licensees shall provide all information requested by the commission. Access
				to this information shall be immediate and copies of the information shall be
				delivered within seven (7) days or less if the commission so orders.
*Original authority: 313.004, RSMo 1993; 313.800, 313.805
					 and 313.807, RSMo 1991, amended 1993; and 313.847, RSMo
					 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.020 - Licensee's and Applicant's Duty to Disclose Changes in Information

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the applicant's duty
				  to disclose changes in information.
(1) All licensees and applicants for Class A,
				Class B, supplier, key person/key business entity, or Level I occupational
				licenses issued by the commission shall have a continuing duty to disclose in
				writing, within ten (10) calendar days for an applicant and thirty (30)
				calendar days for a licensee, any material change in the information provided
				in the application forms and requested materials submitted to the commission.
				Any change in information that is not material must be disclosed to the
				commission during the licensee's next subsequent application for license
				renewal.
(2) All Level II
				occupational licensees and applicants shall have a continuing duty to disclose
				in writing, within ten (10) calendar days, any material change in the
				information provided in the application forms and requested materials submitted
				to the commission.
(3) The duty to
				disclose changes in information shall continue throughout any application
				period or period of licensure granted by the commission. This duty shall be in
				addition to any other reporting requirements.
(4) For the purposes of this rule, "material
				change" shall mean any change in personal identification or residence
				information, such as name, address, and phone number; information required in
				section
				313.847,
				RSMo; or other information that might affect an applicant or licensee's
				suitability to hold a gaming license, including, but not limited to, arrests,
				convictions, and guilty pleas, disciplinary actions or license denials in other
				jurisdiction(s), or relationships or associations with persons having criminal
				records or notorious reputations.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800, RSMo 1991, amended 1993, 1994, 2005; 313.805, RSMo 1991, amended 1993,
					 1994, 2000, 2008; and 313.807, RSMo 1991, amended 1993,
					 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.030 - Licensee's Duty to Report and Prevent Misconduct

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes a licensee's duty to
				  report and prevent misconduct.
(1) Licensees shall promptly report to the
				commission any facts which the licensee has reasonable grounds to believe
				indicate a violation of law (other than minor traffic violations), minimum
				internal control standard requirements or commission rule committed by
				licensees, their employees or others, including, without limitation, the
				performance of licensed activities different from those permitted under their
				license.
(2) At no time, under any
				circumstances, shall any licensee or employees of the licensee fail to
				immediately prevent or suppress any violent quarrel, disorder, brawl, fight, or
				other improper or unlawful conduct of any person upon the licensed premises,
				nor shall any licensee or employees of the licensees allow any indecent,
				profane or obscene activity upon the licensed premises.
(3) In the event that a licensee or employees
				of the licensee knows or should have known that an illegal or violent act has
				been committed on or about the licensed premises, they shall immediately report
				the occurrence to law enforcement authorities and shall cooperate with law
				enforcement authorities and agents of the commission during the course of any
				investigation into an occurrence.
(4) Licensees shall take reasonable actions
				to safeguard from loss all tokens, tickets, chips, checks, funds, and other
				gaming assets.
(5) Licensees shall
				take reasonable actions to safeguard from loss, tampering, alteration,
				destruction, and unauthorized access to all gaming-related reports, records,
				files, automated data, and data systems.
(6) Class A, Class B, and supplier licensees
				shall ensure that all agents and occupational licensees employed by said
				licensees shall have a working knowledge of Missouri Gaming Statutes, Chapter
				313.800, RSMo et seq.,
Code of State Regulations,
Title 11
				Division 45, the commission's published minimum internal control standards and
				the licensee's system of internal controls as they pertain to the
				responsibilities and limitations of their job.
(7) All occupational licensees shall have a
				working knowledge of Chapter 313.800, RSMo et seq.,
Code of State
				Regulations,
Title 11 Division 45, and the internal controls of the
				Class A or B licensees for whom they are currently employed by as they pertain
				to the responsibilities and limitations of their job.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800, RSMo 1991, amended 1993, 1994, 2005; 313.805, RSMo 1991, amended 1993,
					 1994, 2000; 313.807, RSMo 1991, amended 1993, 2000; and 313.812, RSMo 1991,
					 amended 1993, 1994, 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.035 - Licensee's Duty to Contact Commission Agent

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule ensures that patrons of excursion
				  gambling boats have necessary access to commission agents in order to resolve
				  disputes or report misconduct.
(1) When a patron informs a licensee that
				they desire to speak to a commission agent, the licensee shall contact the
				commission agent(s) on duty without delay. The licensee or his/her designee
				shall remain with the patron until a commission agent arrives. If the licensee
				is unable to contact a commission agent, the licensee shall prepare a detailed
				report describing the facts of the incident and the method(s) used to contact
				the commission agent. The licensee shall file the report with the commission
				prior to the end of the gaming day upon which the incident occurred.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.052, RSMo 1994; 313.800, RSMo 1991, amended 1992, 1993, 1994; 313.805, RSMo
					 1991, amended 1992, 1993, 1994.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.040 - Prohibition and Reporting of Certain Transactions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule prohibits certain transactions and
				  establishes the procedures for reporting of certain
				  transactions.
(1) No gaming
				licensee or occupational licensee may pledge, hypothecate or transfer in any
				way any license issued by the commission or any interest in a license issued by
				the commission. Upon any purported pledge, hypothecation or transfer of such a
				license or interest in such a license, the license shall automatically become
				null and void and of no legal effect.
(2) Ownership interest in a gaming licensee
				that is not a publicly held entity or a holding company that is not a publicly
				held entity-
(A) May not be pledged or
				hypothecated in any way to, or otherwise be subject to any type of security
				interest held by, any entity or person other than a financial institution
				without prior approval of the commission; and
(B) May not be pledged or hypothecated in any
				way, or otherwise subject to any type of security interest except in compliance
				with
				11 CSR
				45-10.040(3)(B).
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.050 - Transferability of Ownership of a Publicly-Traded Company

Current through Register Vol. 49, No. 14, July 15, 2024
(Rescinded August 30, 1995)
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.055 - Certain Transactions Involving Slot Machines

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes language duplicative
				  of the definition in section
				  572.010(11),
				  RSMo.
(1) Licensed activities
				of supplier licensees and Class A and Class B licensees shall include the
				selling, transporting, placing, or possessing of slot machines and other gaming
				equipment and supplies and the conducting or negotiating of transactions
				affecting or designed to affect ownership, custody, or use of slot machines or
				other gaming equipment. These activities are subject to the restrictions in
				sections
				313.800
				to
				313.850,
				RSMo, and the regulations promulgated thereunder, including but not limited to,
				313.807.4, RSMo,
				11
				CSR 45-4.020(4) and 11 CSR 45-10.055.
(2) No Class A or Class B licensee
				may-
(A) Sell, transport or otherwise
				transfer or turn over possession of any slot machine located in the state of
				Missouri to any person or entity other than a supplier licensee without the
				commission's prior written approval; or
(B) Conduct or negotiate a transaction
				affecting or designed to affect ownership, custody or use of any slot machine
				located or to be located in the state of Missouri so that such ownership,
				custody or use could be held or exercised in the state of Missouri by any
				person or entity other than a supplier licensee.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.060 - Distributions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the procedures for
				  licensees' distribution of anything of value.
(1) No withdrawals of capital, loans,
				advances or distribution of any type of assets in excess of five percent (5%)
				of accumulated earnings of a Class A or Class B licensee, which is a C
				corporation under the
Internal Revenue Code
and no withdrawals
				of capital, loans, advances or distribution of any type of assets in excess of
				five percent (5%) of aftertax profits of a Class A or Class B licensee which is
				a sole proprietorship, partnership, limited partnership, limited liability
				company or S corporation under the
Internal Revenue Code
to
				anyone with an ownership interest in the licensee shall occur without prior
				commission approval.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800, RSMo 1991, amended 1993, 1994, 2005; and 313.805, RSMo 1991, amended
					 1993, 1994, 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.070

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.004, RSMo 1993, 313.800 and
					 313.805, RSMo 1991, amended 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.080

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800, RSMo 1991, amended 1993, 1994, 2005; 313.805, RSMo 1991, amended 1993,
					 1994, 2000; and 313.807, RSMo 1991, amended 1993,
					 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.090 - Owner's and Supplier's Duty to Investigate Job Applicants

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes licensees' duty to
				  investigate background of job applicants.
(1) The holder of a Class A or Class B
				license or supplier's license shall investigate the background and
				qualifications of all applicants for jobs. No licensee may solely rely on the
				commission's granting an occupational license as the sole criterion for hiring
				a job applicant.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800, RSMo 1991, amended 1993, 1994, 2005; 313.805, RSMo 1991, amended 1993,
					 1994, 2000; 313.807, RSMo 1991, amended 1993, 2000; and 313.812, RSMo 1991,
					 amended 1993, 1994, 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.100 - Licensee's Duty to Report Investigations

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule is designed to assure that the
				  commission receives timely information that may impact on an applicant's or
				  licensee's suitability.
(1)
				In addition to all other reporting requirements, supplier license applicants or
				licensees and Class A license applicants and licensees shall notify the
				commission within fifteen (15) days after receiving notification that any of
				the following persons has received a subpoena; or is the target of, has been
				disciplined by, or has been charged in connection with an investigation by a
				regulatory, administrative or prosecutorial agency of a violation of a rule,
				regulation or statute relating to licensed gambling, Securities and Exchange
				Commission (SEC) regulations or criminal offenses:
(A) The applicant or licensee;
(B) The applicant's or licensee's parent
				corporation;
(C) Any subsidiary of
				the applicant's or licensee's parent corporation;
(D) The applicant's or licensee's officers,
				management personnel, or key persons;
(E) Any officer, management personnel, key
				person of the applicant's or licensee's parent corporation; or
(F) Any officer, management personnel, key
				person of any subsidiary of the applicant's or licensee's parent
				corporation.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.110 - Licensee's Duty to Report Occupational Personnel

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes a procedure for the
				  commission to receive notice of an occupational license applicant or licensee's
				  intent to go forward with the licensing or renewal process.
(1) Each holder of a Class A or Class B
				license or supplier's license shall file a report with the commission on or
				prior to the fifteenth day of each calendar month identifying all of the
				personnel associated with that licensee who, as of the first day of the
				reporting month, hold positions requiring an occupational license or a
				temporary occupational license issued by the commission and whose expiration
				date(s) for such license occurs within the following calendar month.
(A) The report must be submitted in a format
				prescribed by the commission.
(B)
				Occupational licensees are required to obtain their renewed license by the
				tenth day of the renewal month.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.115

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.805, RSMo 1991, amended 1993, 1994, 2000; and 313.830, RSMo 1991, amended
					 1993, 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 10 - Licensee's Responsibilities › Section 11 CSR 45-10.150

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.805, RSMo 1991, amended 1993,
					 1994, 2000 and 313.812, RSMo 1991, amended 1993, 1994,
					 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.030 - Payment-Gaming Tax

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes unnecessary language,
				  in that any liability for penalties and interest would need to be established
				  by statutory provision.
(1)
				The licensee shall timely remit from the operating account to the commission
				the gaming tax for each daily period that is defined as the business day for
				the purpose of establishing the estimated tax and fee liabilities.
(2) The daily remittance shall be
				automatically made from the licensee's operating account and shall be deemed
				timely if credited to the deposit account designated by the commission on or
				before 12:00 p.m. Central Standard Time on the first day financial institutions
				are open for business after the close of the business day on which the
				estimated liabilities were established.
(A)
				These deposits shall be made via an electronic funds transfer system employing
				an automated clearinghouse method.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.040 - Return-Gaming Tax

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the procedure for tax
				  returns for gaming tax.
(1)
				The licensee shall file a tax return with the commission for each gaming day
				the licensee holds a Class A license and shall remit to the commission any
				unpaid amount shown on the return.
(2) The tax return filed with the commission
				shall include the following:
(A) The
				electronic daily filing of a record of the-1) gross receipts, 2) amount of
				winnings paid to wagerers, 3) resulting adjusted gross receipts, 4) amount of
				gaming tax, 5) admission fee liability, and 6) other information as the
				commission may require; using a form and set of procedures required by the
				commission. This portion of the return shall be deemed timely filed if received
				by the commission not later than 12:00 p.m. Central Standard Time on the first
				day financial institutions are open for business after the close of the
				business day on which the gaming tax and admission fee liability
				accrued;
(B) The electronic weekly
				filing of supporting worksheets using automated forms and a set of procedures
				required by the commission. This portion of the return shall be deemed timely
				filed if received by the commission not later than 12:00 p.m. Central Standard
				Time on the Friday following each gaming week which, for the purposes of this
				section, means Wednesday of each week through the following Tuesday;
				and
(C) The weekly filing by
				electronic transmission or fax of signed Daily Tax Transmittal Reports for each
				gaming day in the gaming week. This portion of the return shall be deemed
				timely filed if received by the commission not later than 12:00 p.m. Central
				Standard Time on the Friday following each gaming week.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.050 - Admission Fee

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the procedure for
				  payment of admission fees.
(1) An excursion gambling boat licensee shall
				pay to the commission an admission fee of two dollars ($2) for each person
				embarking on an excursion gambling boat with a ticket of admission and one
				dollar ($1) of this shall be paid to the home dock city or county; provided,
				however, that the licensee may charge any amount deemed necessary for a ticket
				of admission to any person embarking on an excursion gambling boat.
(A) As used in this chapter "ticket of
				admission" shall mean a device, mechanism, or procedure approved by the
				commission which provides a complete and accurate accounting of all patrons
				embarking on an excursion gambling boat.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.060 - Season Tickets, Complimentary Tickets and Fee-Free Passes

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes procedures to account
				  for season tickets, complimentary tickets and fee-free passes.
(1) If tickets are issued which are good for
				more than one (1) excursion, the admission fee is paid to the commission for
				each person using the ticket on each excursion for which the ticket is
				used.
(2) In the event free or
				complimentary admission tickets are issued, the licensee shall pay to the
				commission, the admission fee upon the tickets as if they were sold at the
				regular admissions rate; except, however, that the 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.
(A) For purposes of this section, "actual and
				necessary officials and employees of the licensee" shall mean officers and
				directors of the licensee, regular full-time employees of the licensee and
				other persons hired by the licensee on a special or part-time basis, any of
				whom must be present on the excursions gambling boat for the express purpose of
				performing services for the licensee in connection with the normal and ordinary
				course of its gambling operations.
(B) For purposes of this section "other
				persons actually working on the excursion gambling boat" shall mean persons who
				are not the employees of the licensee but whose presence on the excursion
				gambling boat is otherwise for the express purpose of performing services for
				the licensee or any vendors conducting business, in connection with the normal
				and ordinary course of its gambling operations.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.070 - Return and Payment-Admission Fee

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes unnecessary language,
				  in that any liability for penalties and interest would need to be established
				  by statutory provision.
(1)
				The licensee shall be responsible not only for collection of the admission fee,
				but shall make a return to the commission showing the number of tickets issued
				for persons embarking on the excursion gambling boat, the amount of admission
				fee for the boat and shall deposit the admission fee into the bank account
				approved by the commission and transmit the return.
(A) It is the duty of the licensee to obtain
				any required form from the commission.
(B) Failure to obtain the form will not be an
				excuse for failure to file the required returns.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.080 - Other Taxes and Fees

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes language that is
				  duplicative of other regulatory provisions.
(1) The licensee is responsible for all sales
				taxes as may be applicable under sections 144.010-144.525, RSMo including,
				without limitation, tax on admission fees, concession sales and retail sales.
				Those taxes not connected directly to gambling games are collected by the
				Department of Revenue. The statutes and rules for all other taxes shall
				apply.
(2) The licensee is
				responsible for all other income taxes, earnings taxes, use taxes, property
				taxes or any other tax or fee lawfully levied by any political subdivision.
				Those taxes not connected directly to gambling games are collected by the
				Department of Revenue. The statutes and rules for all other taxes shall
				apply.
*Original authority: 313.004, RSMo 1993 and 313.805 and
					 313.822, RSMo 1991, amended 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.110 - Refund-Claim for Refund

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes the requirement of
				  duplicates from copies for filing claims.
(1) If a tax or fee, penalty or interest has
				been paid by a licensee that is in excess of the amount owed, the licensee may
				file a claim for refund or credit. No such claim for refund or credit shall be
				allowed unless a copy of the claim is filed within three (3) years from the
				date of overpayment. The three (3) year period of limitation for the credit or
				refund begins with the date the licensee pays taxes to the commission on
				account of the adjusted gross receipts in question or with the date the
				licensee pays fees to the commission on account of the tickets of admission in
				question.
(2) Every claim for
				refund or credit must include the following:
(A) Claim For Refund Or Credit Form provided
				by the commission, which must be in writing, signed by an authorized agent of
				the licensee, and state the specific grounds upon which the claim is founded;
				and
(B) Amended returns for all
				periods involved in the overpayment of the tax or fee, penalty or interest that
				has been paid by the licensee.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.120 - Penalties and Interest

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes language that is
				  duplicative of other regulatory provisions.
(1) Any licensee required to collect, account
				for and pay over any gaming tax or admission fee, who willfully, with intent to
				defraud, fails to collect the tax or fee, or truthfully account for and pay
				over the tax or fee, or willfully attempts in any manner to evade or defeat the
				tax or fee, or the payment of it, in addition to other penalties provided by
				law, shall be liable for a penalty equal to the total amount of the tax or fee
				evaded, or not collected, or not accounted for and paid over. For purposes of
				this rule, the term licensee includes an individual or an officer or employee
				of the licensee or a member or employee of the licensee who is under a duty to
				perform the act in respect of which the violation occurs.
*Original authority: 313.004, RSMo 1993; 313.800, and
					 313.805, RSMo 1991, amended 1993, 1994; and 313.822 and 313.830, RSMo
					 1991.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.130 - Failure to File Return or Pay Tax or Fee

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes unnecessary language,
				  in that any liability for penalties and interest would need to be established
				  by statutory provision.
(1) Except in cases of
				fraud or evasion, if a person neglects or refuses to make a return and payment
				as prescribed, the commission shall make an estimate based upon any information
				in its possession, or that may come into its possession, of the amount of the
				adjusted gross receipts of, or the number of admission tickets issued by the
				delinquent for, the period in respect to which it failed to make return and
				payment, and upon the basis of this estimated amount or number compute and
				assess the tax or fee payable by the delinquent; the estimate may be
				reconstructed for that period of time for which the tax or fee may be collected
				as prescribed in this section.
(2) After completing
				the estimate assessment, the commission shall give the delinquent written
				notice of the estimated assessment.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800, RSMo 1991, amended 1993, 1994, 2005; 313.805, RSMo 1991, amended 1992,
					 1993, 1994, 2000, 2008; 313.822, RSMo 1991, amended 1993, 2000, 2008; and
					 313.830, RSMo 1991, amended 1993, 2000.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.140 - Additional Assessments

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes procedures for
				  additional assessments.
(1)
				If the commission is not satisfied with the return or payment of taxes or fees
				made by any licensee, the commission may make an additional assessment of tax
				or fees due from the licensee, based upon the facts contained in the return or
				upon any information within the commission's possession or that shall come into
				the commission's possession.
(2)
				The commission shall give the licensee written notice of this additional or
				revised assessment by certified or registered mail to the licensee at its last
				known address.
(3) Except in the
				case of a fraudulent return, or neglect or refusal to make a return, every
				notice of additional amounts proposed to be assessed shall be mailed to the
				licensee within three (3) years after the return was filed or was required to
				be filed. In the case of a fraudulent return or of neglect or refusal to make a
				return, there is no limitation on the period of time the commission has to
				assess.
(4) Any amount assessed or
				any additional amount assessed by the commission, together with the penalty, if
				any, shall be due and payable from the licensee to the commission ten (10) days
				after the service upon or mailing to the person, whichever is earlier, of
				notice of the assessment or of the additional assessment, except only for these
				amounts for which the person has filed those for review with the
				commission.
*Original authority: 313.004, RSMo 1993 and 313.800 and
					 313.805, RSMo 1991, amended 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.150 - Records, Examination and Investigation

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes requirements for
				  maintaining records to be available for examinations and
				  investigations.
(1) Every
				licensee shall keep such records and books as may be required by Title 26 of
				the
United States Code
for federal income tax purposes. The
				books and records and other papers and documents, at all times during business
				hours of the day, shall be subject to inspection by the commission or its duly
				authorized agents and employees. The books and records shall be preserved for a
				period of at least five (5) years, unless the commission provides written
				authorization for their destruction at any earlier date.
(2) For the purpose of ascertaining the
				correctness of any return or for the purpose of determining the amount of tax
				due from any licensee, the commission, or any agent or employee duly authorized
				by the commission, may hold investigations and hearings and may examine any
				books, papers, records or memoranda and may require, within any city or county
				where the licensee has its home dock, the attendance of the licensee, or any
				officer or employee of the licensee, or of any person having knowledge of
				matters relevant to the commission's investigation, and may take testimony and
				require proof for its information. In the conduct of any investigation or
				hearing, neither the commission nor any agent or employee of the commission
				shall be bound by the technical rules of evidence and no informality in any
				proceeding, or in the manner of taking testimony, shall invalidate any order,
				decision or rule made or approved or confirmed by the commission. The
				commission or any agent or employee of the commission holding an investigation
				shall have power to administer oaths to the licensee or witness.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.800 and 313.805, RSMo 1991, amended 1993, 1994; and 313.822 and 313.836,
					 RSMo 1991, amended 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.160

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.004, RSMo 1993 and 313.800,
					 313.805 and 313.822, RSMo 1991, amended
					 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.170

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.004, RSMo 1993 and 313.800 and
					 313.805, RSMo 1991, amended 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 11 - Taxation Regulation › Section 11 CSR 45-11.180

Current through Register Vol. 49, No. 14, July 15, 2024
*Original authority: 313.004, RSMo 1993 and 313.800,
					 313.805 and 313.830, RSMo 1991, amended
					 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.010 - Excursion Liquor License Required

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the class designation
				  and terminology used in the rule.
(1) No intoxicating liquor may be served,
				offered for sale, or sold upon an excursion gambling boat or facility
				immediately adjacent to an excursion gambling boat that is owned and operated
				by the excursion gambling boat licensee unless a Class B licensee has obtained
				from the Missouri Gaming Commission (commission) an excursion liquor license.
				Only Class B licensees shall be eligible for an excursion liquor license issued
				by the commission.
(2) The
				commission shall have the authority to discipline for cause the Excursion
				Liquor licensee, any facility listed on the excursion liquor license, or the
				Class A or Class B licensee for any violation of Missouri law or these
				rules.
(3) Responsibility for Acts
				of Employees. Licensees at all times are responsible for the conduct of their
				business and at all times are directly responsible for any act or conduct of
				any employee on the premises which is in violation of the Missouri gaming law
				or the rules of the commission.
(4)
				No Class B licensee who has had its Excursion Liquor license suspended by order
				of the commission shall sell, give away, or permit the consumption of any
				intoxicating liquor, nor shall the licensee order or accept delivery of any
				intoxicating liquor during the period of time the order of suspension is in
				effect. Any licensee desiring to keep its premises open during the period of
				suspension shall display the order of suspension issued by the commission in a
				conspicuous place on the premises so that all persons visiting the premises may
				readily see the order of suspension. If the order of suspension only applies to
				a specific location listed on the excursion gambling boat's license, the
				prohibitions of this section shall apply only to that location.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.805, RSMo 1991, amended 1993, 1994, 2000, 2008; and 313.840, RSMo 1991,
					 amended 1993, 1994, 2000, 2008.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.020 - Excursion Liquor License and Definitions

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment allows for the sale of individual
				  containers of beer and makes the rule consistent with state liquor law,
				  311.200, RSMo 2016.
(1) As used in
				this chapter, the following terms mean:
(A)
				"Excursion liquor licensee," any Class B applicant or licensee who has been
				issued an excursion liquor license which authorizes the Class B applicant or
				licensee to serve, offer for sale, or sell intoxicating liquor aboard any
				excursion gambling boat or facility immediately neighboring the excursion
				gambling boat which is owned and operated by the Class B applicant or
				licensee;
(B) "Licensed premises,"
				any excursion gambling boat and any and all property owned and operated by the
				Class B applicant or licensee immediately neighboring its riverboat gaming
				operation as defined in
				11 CSR
				45-1.090.
				11 CSR
				45-12.091 to the contrary notwithstanding, hotel guest
				rooms are not considered to be on the licensed premises;
(C) "Liquor," any beverage containing alcohol
				in excess of one-half of one percent (.5%) by volume including, but not limited
				to, beer, malted liquor, wine, brandy, and distilled liquors;
(D) "Original package," any package
				containing one (1) or more standard bottles, cans, or pouches of beer or malt
				liquor, fifty (50) milliliters (1.7 ounces) or more of spirituous liquors and
				one hundred (100) milliliters (3.4 ounces) or more of vinous liquors in the
				manufacturer's original container. A standard bottle is any bottle or can
				containing sixteen (16) ounces or less of beer or malt liquor; and
(E) "Wine," a vinous liquor produced by
				fermentation of juices of grapes, berries, or other fruits or a preparation of
				certain vegetables by fermentation, and containing alcohol not in excess of
				twenty-two percent (22%) by volume.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.030 - License Criteria

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the class designation
				  and terminology for excursion liquor license.
(1) An excursion liquor license shall be
				granted to a Class A licensee unless-
(A) An
				excursion liquor license shall be granted to a Class B licensee
				unless-
(B) The licensee or any key
				person has a financial interest of five percent (5%) or more in a distiller,
				wholesaler, wine maker or brewer.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.040 - Applications

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes the requirements for
				  an excursion liquor license.
(1) Application for an excursion liquor
				license must be made on forms provided by the Missouri Gaming Commission
				(commission) .
(2) The application
				shall describe with particularity the locations on the premises in which
				intoxicating liquors will be served, sold, and stored.
(3) On approval of the application and
				payment of the licensing fee, the commission shall grant the applicant an
				excursion liquor license which expires with the thirtieth day of June next
				succeeding the date of the license.
(4) Change of Facts. If, during the period
				for which a license is granted, any change of facts or information occurs
				differing from that set forth in the original or in any renewal application on
				file with the commission, written notice shall be given within seven (7) days
				after the change or within such other time period as ordered by the
				commission.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.050 - Excursion Liquor License Fees

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule establishes fees for excursion
				  liquor licenses.
(1) The
				initial one (1)-time nonrefundable fee for an excursion liquor license for the
				premises shall be five hundred dollars ($500).
(2) The annual renewal fee for an excursion
				liquor license for the premises shall be five hundred dollars
				($500).
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.060 - Renewal

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment removes the Appendix and
				  requires the use of the commission's form.
(1) Within thirty (30) days of the expiration
				date, each excursion liquor licensee shall register for renewal of its license
				using forms provided by the Missouri Gaming Commission.
*Original authority: 313.004, RSMo 1993, amended 1994 and
					 313.805 and 313.840, RSMo 1991, amended 1993, 1994.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.070 - Posting Licenses and Tax Stamps

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment clarifies requirements for
				  posting licenses and tax stamps.
(1) Before commencing or doing any business
				for the time for which an excursion liquor license has been granted, the
				license shall be posted at all times during the term of the license in a
				conspicuous place on the premises where the business is conducted, so that
				persons visiting the premises may readily see the license.
(2) No excursion liquor license shall be
				effective, and no right granted by the license shall be exercised by the
				licensee, unless and until the licensee shall have obtained, and securely
				affixed to the license in the space provided for it, an original stamp or other
				form of receipt issued by the duly authorized representative of the federal
				government, evidencing the payment by the licensee to the federal government of
				whatever excise or occupational tax is by any law of the United States required
				to be paid by a dealer engaged in the occupation designated in the license.
				Within ten (10) days from the issuance of the federal stamp or receipt, the
				licensee shall file with the Missouri Gaming Commission (commission) a
				photostat copy of the stamp or receipt, or a duplicate or indented and numbered
				stub therefrom as the federal government may have issued to the taxpayer with
				the original. Every excursion liquor licensee shall keep displayed prominently
				at all times while the license is in effect, on the licensed premises, all
				federal tax stamps issued to it or to any other person designating it or the
				licensed premises as a business or place authorized by the federal government
				to deal in intoxicating liquors. The licensee shall submit all federal tax
				stamps to the commission or any agent of the commission, for examination, at
				any time requested by the commission or the agent to do so and permit the
				commission or agent to take a copy of the tax stamps.
*Original authority: 313.004, RSMo 1993 and 313.805 and
					 313.840, RSMo 1991, amended 1993.
Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 12 - Liquor Control › Section 11 CSR 45-12.080 - Hours of Operation

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment modifies the hours for liquor
				  sales to mirror the state liquor control rules.
(1) Any excursion liquor licensee may serve,
				offer for sale, sell, or supply intoxicating liquor only during the times
				authorized by the Missouri Gaming Commission (commission). Intoxicating liquor
				may be served on an excursion gambling boat from 6:00 a.m. to 3:00 a.m. the
				following day. Intoxicating liquor may be served, offered for sale, sold, or
				supplied in nongaming areas from 6:00 a.m. to 1:30 a.m. the following day,
				unless the commission specifically approves other hours of operation. A
				licensee shall submit, with its application, the proposed hours for approval by
				the commission.
(2) An excursion
				liquor licensee is prohibited from serving, offering for sale, selling, giving
				away, or otherwise allowing the consumption of intoxicating liquor in any
				quantity after the hours the commission has approved for that licensee to
				serve, sell, offer for sale, or supply intoxicating liquor. An excursion liquor
				licensee shall not allow intoxicating liquor to be taken off the excursion
				gambling boat between the hours of 1:30 a.m. and 6:00 a.m., unless the
				commission specifically approves other hours.
*Original authority: 313.004, RSMo 1993, amended 1994;
					 313.805, RSMo 1991, amended 1993, 1994, 2000; and 313.840, RSMo 1991, amended
					 1993, 1994, 2001.