MO HB745

Imposes a 21 percent tax on adjusted gross receipts from gambling games authorized under sections 313.800 to 313.850, with taxes returned to the commission and transferred to the director of revenue.

Designates 10 percent of adjusted gross receipts tax collections for public safety services at excursion gambling boats, including law enforcement, fire safety, emergency medical services, and infrastructure.

Requires each excursion gambling boat to designate a home dock city or county to receive and distribute safety funds, with disputes over distribution resolved by the associate circuit judge in the boat's county.

Deposits remaining adjusted gross receipts tax revenue into the "Gaming Proceeds for Education Fund" to be used solely for education pursuant to the Missouri Constitution.

Requires the state auditor to perform annual audits of the Gaming Proceeds for Education Fund and evaluate whether appropriations for elementary and secondary education have increased as intended.