Mississippi Legislature
2005 Regular Session

House Bill 1447

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Bill Text

History of Actions

Background

Title

Description: Gaming; authorize Tax Commission to determine revenue subject to fees/taxes, provide access to all licensee revenue areas (STC).

Bill Text: [Introduced]

History of Actions:

1 01/17 (H) Referred To Gaming;Ways and Means
2 02/01 (H) Died In Committee

Background Information:

Effective datePassage
DispositionDead
DeadlineGeneral Bill/Constitutional Amendment
RevenueNo
Vote type requiredMajority

House Committees:

Principal Author: Watson

Code Sections: A 075-0076-0051, A 075-0076-0081

Title: AN ACT TO AMEND SECTION 75-76-51, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE CHAIRMAN OF THE STATE TAX COMMISSION TO ADOPT REGULATIONS PRESCRIBING THE MANNER IN WHICH WINNINGS, COMPENSATION FROM GAMES AND GAMING DEVICES AND GROSS REVENUE MUST BE COMPUTED AND REPORTED BY A GAMING LICENSEE FOR THE PURPOSE OF TAXES AND LICENSE FEES IMPOSED UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO AMEND SECTION 75-76-81, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION SHALL MAKE ALL DETERMINATIONS OF REVENUE SUBJECT TO TAXATION AND LICENSE FEES UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO PROVIDE THAT DURING THE COURSE OF AN AUDIT OR INTERNAL CONTROL EXAMINATION, ANY AGENT OF THE CHAIRMAN OF THE STATE TAX COMMISSION SHALL BE ALLOWED UNOBSTRUCTED ACCESS TO ALL AREAS OF A GAMING LICENSEE, INCLUDING SURVEILLANCE AREAS, COUNT ROOMS AND OTHER AREAS DIRECTLY OR INDIRECTLY INVOLVED WITH THE GENERATION OR ACCOUNTING OF REVENUE; AND FOR RELATED PURPOSES.


Information pertaining to this measure was last updated on 02/01/05 at 18:17.

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