Opinion ID: 1760806
Heading Depth: 1
Heading Rank: 1

Heading: Original Enactment and Early Amendments

Text: The history of the evolution of the law into its present shape throws light upon the intention of the lawmakers, and aids in arriving at the true meaning of subdivision 144.020.1(2). State ex rel. Frisby v. Stone, 152 Mo. 202, 53 S.W. 1069, 1070 (1899). As originally enacted in 1933, the Sales Tax Act applied to charges and fees to places of amusement, games and athletic events. 1933-1934 Mo. Laws Extra Session 157, sec. 2A(a); see also L & R Distrib., Inc. v. Missouri Dep't of Revenue, 529 S.W.2d 375, 377 (Mo. banc 1975). In 1935, the words entertainment or recreation were inserted into the list. 1935 Mo. Laws 415, sec 2. The 1935 law carried forward the original categories of places of amusement, ... games and athletic events. Id. When a section of law is amended, only the added part is treated as a new law, and the remainder is a continuation of the former law. Sec. 1.120; Stone, 53 S.W. at 1071. The original and early enactments demonstrate that recreation is not linked with games and athletic events. If linked with any concept in this law, it is entertainment. In 1937, the phrase or in was added to section 144.020.1(2) after fees paid to. 1937 Mo. Laws 557, sec. 2. Otherwise, section 144.020.1(2)'s language has remained unchanged since 1935.