Missouri State Library
Nonresident Athlete and Entertainer Tax
Fourth Quarter State Aid Payments
Information for Missouri Public Libraries
April 18, 2002
Sara Parker, State Librarian
Nonresident Athlete and Entertainer Tax Fund:
We are pleased to announce the release of the FY2002 payments to public libraries for library materials resulting from the passage of Senate Bill 724 in 1998.
For FY2002, the fund provided $376,569 for public libraries. While this appropriation is considerably less than the previous two years, it will still help your local collections budgets.
The funds must be used for purchase of library materials, including books, audiotapes, books on tape, CD-Roms, videos, and purchased computer software. Electronic licenses for Ebooks and databases are ineligible. In addition, these funds may not replace money already budgeted by the library for purchase of library materials. Each year the amount paid to each library will be determined in part as a match to local collection expenditures.
Senate Bill 724 earmarks, for 10 years, the previously undedicated portion of the state income tax from nonresident professional athletes and entertainers who work in Missouri to a cultural partnership. The Missouri State Library Networking Fund receives 10% of the funds.
Payments were made to each library certified for the state aid program. The fund of $376,569 is allocated in three parts. The six largest library districts received a payment of $20,000 each from the fund. Of the remaining $256,569, half of the available funds are used to give each library district a base payment of $612.34 for the headquarters library building and one building in each additional county served by the library district. Additional library branch buildings in a county receive a prorated base payment of $306.17. The other half of the funds are used to provide a match to the amount of collection expenditures reported by the library on their 2001 statistical report form. A chart showing the total payment to each library district has been posted here:
