|SB 1173||Requires income tax to be withheld by Missouri venues where professional entertainers perform|
|LR Number:||4774S.01I||Fiscal Note:||4774-01|
|Committee:||Ways and Means|
|Last Action:||03/05/02 - Hearing Conducted S Ways & Means Committee||Journal page:|
|Effective Date:||August 28, 2002|
SB 1173 - This act mandates the withholding of taxes by any venue which pays compensation to a nonresident entertainer who performs in Missouri. Penalties, interest, and additions to tax are imposed for failure to collect the withholding tax.
The act is identical to HB 1672 (2002).