11 CSR 45-11.070 - Return and Payment- Admission Fee

PURPOSE: This rule establishes the procedure for payment returns for the admission fees.

(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.

(2) Every licensee is required to file a return on the prescribed basis even though no tickets are issued during the period covered by the return.

(3) The licensee shall timely remit from the operating account to the commission the admission fee for each daily period that is defined as the business day for the purpose of establishing the estimated tax and fee liabilities.

(4) 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. These deposits shall be made via an electronic funds transfer system employing an automated clearinghouse method.

(5) The licensee shall ensure that the deposit is accompanied by such identifying information necessary to assure proper account crediting.

(6) The excess, if any, of a remittance over the actual amount for a period shall be applied to subsequent fee liability in accordance with 11 CSR 45-11.110.

Notes

11 CSR 45-11.070

AUTHORITY: sections 313.004, 313.805, and 313.820, RSMo 2016.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Emergency amendment filed June 14, 1994, effective June 24, 1994, expired Oct. 21, 1994. Amended: Filed May 4, 1994, effective Sept. 30, 1994. Emergency amendment filed Aug. 10, 1994, effective Aug. 20, 1994, expired Dec. 17, 1994. Amended: Filed Aug. 10, 1994, effective Jan. 29, 1995. Amended: Filed Nov. 10, 1997, effective June 30, 1998. Emergency amendment filed Dec. 2, 2009, effective Jan. 6, 2010, expired July 4, 2010. Amended: Filed Dec. 2, 2009, effective June 30, 2010. Amended: Filed March 1, 2018, effective Oct. 30, 2018.

AUTHORITY: section 313.004, RSMo 2000 and sections 313.805 and 313.820, RSMo Supp. 2009.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Emergency amendment filed June 14, 1994, effective June 24, 1994, expired Oct. 21, 1994. Amended: Filed May 4, 1994, effective Sept. 30, 1994. Emergency amendment filed Aug. 10, 1994, effective Aug. 20, 1994, expired Dec. 17, 1994. Amended: Filed Aug. 10, 1994, effective Jan. 29, 1995. Amended: Filed Nov. 10, 1997, effective June 30, 1998. Emergency amendment filed Dec. 2, 2009, effective Jan. 6, 2010, expired July 4, 2010. Amended: Filed Dec. 2, 2009, effective June 30, 2010. Amended by Missouri Register September 4, 2018/Volume 43, Number 17, effective 10/31/2018