MO SB293

Repeals the sunset provision limiting allocations of nonresident entertainer and professional athlete income tax revenues to sixteen years (originally ending December 31, 2015), making the allocations permanent.

Requires 2% withholding tax on compensation paid to nonresident entertainers exceeding $300, with quarterly remittance to the director of revenue.

Allocates 60% of estimated nonresident entertainer and athlete income tax revenues to the Missouri arts council trust fund on an ongoing basis.

Allocates 10% each of estimated revenues to the Missouri humanities council trust fund, Missouri state library networking fund, Missouri public television broadcasting corporation special fund, and Missouri historic preservation revolving fund, all perpetually.

Makes payers of nonresident entertainer compensation liable as employers under section 143.191, subject to penalties and interest for non-compliance.