MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Reynolds

House Bill 1534

AN ACT TO PROVIDE THAT THE STATE TAX COMMISSION SHALL ALLOCATE AND PAY TO THOSE COUNTIES THAT ARE ADJACENT TO THE COUNTIES IN WHICH LEGAL GAMING IS CONDUCTED, A PERCENTAGE OF THE MONIES COLLECTED BY THE COMMISSION UNDER THE GAMING CONTROL ACT DURING THE PRECEDING MONTH THAT OTHERWISE WOULD BE DEPOSITED INTO THE STATE GENERAL FUND; TO PROVIDE THAT THE MONIES SHALL BE ALLOCATED AMONG THE COUNTIES BASED ON POPULATION; TO PROVIDE THAT THE MONIES SHALL BE ALLOCATED WITHIN EACH COUNTY AMONG THE COUNTY AND THE INCORPORATED MUNICIPALITIES IN THE COUNTY BASED ON POPULATION; TO AMEND SECTION 75-76-129, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) On or before August 15, 1998, and each month thereafter, the State Tax Commission shall allocate and pay to those counties that are adjacent to the counties in which legal gaming is conducted, the applicable percentage specified in subsection (2) of the monies collected by the commission under this chapter during the preceding month that otherwise would be deposited into the State General Fund under Section 75-76-129. The commission shall allocate the monies among the counties based on the proportion that the population of each county bears to the total population of all of the counties that are adjacent to the counties in which legal gaming is conducted, and shall be paid to the chancery clerk of the county. Within each county, the chancery clerk shall allocate the funds among the county and all incorporated municipalities in the county, as follows: the allocation to the county shall be based on the proportion that the population of the county outside of the incorporated areas of the county bears to the total population of the county, and the allocation to the municipalities shall be based on the proportion that the population of each municipality bears to the total population of the county. The population of the counties and the municipalities shall be determined from the latest federal decennial census. The chancery clerk shall allocate and pay to the municipalities in the county their proportion of the monies within fifteen (15) days after receipt from the commission. The monies received by the counties and municipalities under this section shall be deposited into the general funds of the counties and municipalities.

(2) The applicable percentage under this section shall be: (a) One percent (1%) from July 1, 1998, through June 30, 1999;

(b) Two percent (2%) from July 1, 1999, through June 30, 2000;

(c) Three percent (3%) from July 1, 2000, through June 30, 2001;

(d) Four percent (4%) from July 1, 2001, through June 30, 2002;

(e) Five percent (5%) from July 1, 2002, through June 30, 2003;

(f) Six percent (6%) from July 1, 2003, through June 30, 2004;

(g) Seven percent (7%) from July 1, 2004, through June 30, 2005;

(h) Eight percent (8%) from July 1, 2005, through June 30, 2006;

(i) Nine percent (9%) from July 1, 2006, through June 30, 2007; and

(j) Ten percent (10%) from and after July 1, 2007.

SECTION 2. Section 75-76-129, Mississippi Code of 1972, is amended as follows:

(Through June 30, 1995, this section shall read as follows:)

75-76-129. On or before the last day of each month, all taxes, fees, interest, penalties, damages, fines or other monies collected by the State Tax Commission during that month under the provisions of this chapter, with the exception of (a) the local government fees imposed under Section 75-76-195, and (b) the monies to be paid to the counties under Section 1 of this act, shall be paid by the State Tax Commission to the State Treasurer to be deposited in the State General Fund. The local government fees shall be distributed by the State Tax Commission pursuant to Section 75-76-197.

(From and after July 1, 1995, through June 30, 2002, this section shall read as follows:)

75-76-129. On or before the last day of each month all taxes, fees, interest, penalties, damages, fines or other monies collected by the State Tax Commission during that month under the provisions of this chapter, with the exception of (a) the local government fees imposed under Section 75-76-195, (b) the monies to be paid to the counties under Section 1 of this act, and (c) the avails of twenty-five percent (25%) of the eight percent (8%) rate imposed under Section 75-76-177(1), shall be paid by the State Tax Commission to the State Treasurer to be deposited in the State General Fund. The local government fees shall be distributed by the State Tax Commission pursuant to Section 75-76-197. The avails of twenty-five percent (25%) of the eight percent (8%) rate imposed under Section 75-76-177(1) shall be deposited by the State Tax Commission into the bond sinking fund created in Section 65-39-3.

(From and after July 1, 2002, this section shall read as follows:)

75-76-129. On or before the last day of each month, all taxes, fees, interest, penalties, damages, fines or other monies collected by the State Tax Commission during that month under the provisions of this chapter, with the exception of (a) the local government fees imposed under Section 75-76-195, and (b) the monies to be paid to the counties under Section 1 of this act, shall be paid by the State Tax Commission to the State Treasurer to be deposited in the State General Fund. The local government fees shall be distributed by the State Tax Commission pursuant to Section 75-76-197.

SECTION 3. Section 1 of this act shall be codified as a new section in Chapter 76, Title 95 of this Mississippi Code of 1972.

SECTION 4. This act shall take effect and be in force from and after July 1, 1997.