Missouri § 313.630 - Admissions tax — state aid to municipalities and counties for certain services and facilities, source, amount available.
Full text of Missouri Revised Statutes of Missouri § 313.630 — Admissions tax — state aid to municipalities and counties for certain services and facilities, source, amount available., with citation guidance and answers to common questions.
§ 313.630. Admissions tax — state aid to municipalities and counties for certain services and facilities, source, amount available.
In lieu of any state or local sales tax on the gross receipts from admissions paid by persons attending the races and in lieu of any state or local amusement or entertainment tax, there is hereby imposed on each organization licensed to conduct horse races under the provisions of sections 313.510 to 313.710 a tax equal to ten percent of all moneys received each day from admissions paid by persons attending the races for deposit in the state treasury to the credit of the general revenue fund. The general assembly shall appropriate money from general revenue, up to one-half of the amount credited annually pursuant to this section, to municipalities and counties in the area in which races are conducted to assist the funding of services and facilities required by the conduct of racing in such municipality or county. Any county or municipal racing authority shall be subject to the rules and regulations of the commission.
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(L. 1986 S.B. 572, A.L. 1995 H.B. 574)
---- end of effective 28 Aug 1995 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 313.630
What does Revised Statutes of Missouri § 313.630 cover?
Section 313.630 ("Admissions tax — state aid to municipalities and counties for certain services and facilities, source, amount available.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 313.630?
A common citation format is "Revised Statutes of Missouri § 313.630" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 313.630 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.