Mo. Code Regs. tit. 11 § 45-12.070
Current through Register Vol. 49, No. 23, December 2, 2024
Section 11 CSR 45-12.070 - Posting Licenses and Tax StampsPURPOSE: This amendment clarifies requirements for posting licenses and tax stamps.
(1) Before commencing or doing any business for the time for which an excursion liquor license has been granted, the license shall be posted at all times during the term of the license in a conspicuous place on the premises where the business is conducted, so that persons visiting the premises may readily see the license.(2) No excursion liquor license shall be effective, and no right granted by the license shall be exercised by the licensee, unless and until the licensee shall have obtained, and securely affixed to the license in the space provided for it, an original stamp or other form of receipt issued by the duly authorized representative of the federal government, evidencing the payment by the licensee to the federal government of whatever excise or occupational tax is by any law of the United States required to be paid by a dealer engaged in the occupation designated in the license. Within ten (10) days from the issuance of the federal stamp or receipt, the licensee shall file with the Missouri Gaming Commission (commission) a photostat copy of the stamp or receipt, or a duplicate or indented and numbered stub therefrom as the federal government may have issued to the taxpayer with the original. Every excursion liquor licensee shall keep displayed prominently at all times while the license is in effect, on the licensed premises, all federal tax stamps issued to it or to any other person designating it or the licensed premises as a business or place authorized by the federal government to deal in intoxicating liquors. The licensee shall submit all federal tax stamps to the commission or any agent of the commission, for examination, at any time requested by the commission or the agent to do so and permit the commission or agent to take a copy of the tax stamps. AUTHORITY: sections 313.004, 313.805 and 313.840, RSMo Supp. 1994.* 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. Amended by Missouri Register July 1, 2016/Volume 41, Number 13, effective 8/31/2016*Original authority: 313.004, RSMo 1993 and 313.805 and 313.840, RSMo 1991, amended 1993.