1997 Regular Session
To: Local and Private Legislation; Ways and Means
By: Representatives Bailey, Cameron
House Bill 1904
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF WASHINGTON COUNTY, MISSISSIPPI, TO IMPOSE FEES ON THE GROSS REVENUE OF GAMING VESSELS WHICH DOCK IN THE UNINCORPORATED AREA OF THE COUNTY; TO PROVIDE THAT SUCH VESSELS ARE SUBJECT TO COUNTY ZONING REGULATIONS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The Board of Supervisors of Washington County, Mississippi, may require that every vessel, as defined in Section 27-109-1, Mississippi Code of 1972, that docks in the county outside the corporate limits of a municipality and on which legal gaming is conducted, pay a fee of up to three and two-tenths percent (3.2%) of the gross revenue of such vessel per calendar month.
If the amount of fees required to be reported and paid pursuant to this section is later determined to be greater or less than the amount actually reported and paid by the vessel, the Chairman of the State Tax Commission shall:
(a) Assess and collect the additional license fees determined to be due, with interest thereon until paid; or
(b) Advise the board of supervisors to refund any overpayment, with interest thereon, to the vessel. Interest must be computed, until paid, at the rate of one percent (1%) per month from the first day of the first month following either the due date of the additional fee or the date of overpayment.
The State Tax Commission shall calculate, collect and enforce the collection of such fee as provided for the calculation, collection and enforcement of the license fee under Section 75-76-177, Mississippi Code of 1972. Not less than thirty (30) days before the effective date of the fee, the board of supervisors shall furnish the State Tax Commission a certified copy of the resolution enacting the fee and establishing the effective date, which shall be the first day of any month. Sixty-six and two-thirds percent (66b%) of the avails of such fee are allocated to Washington County, Mississippi, and thirty-three and one-third percent (33a%) of the avails of such fee are allocated to the City of Greenville, Mississippi. The State Tax Commission shall send the avails of such fee to the county and municipality on or before the tenth day of each month following the month in which the fee was collected. Such monies shall be deposited into the general fund of the county and the general fund of the municipality.
SECTION 2. Any vessel on which legal gaming is conducted during the time that such vessel is docked in the county outside the corporate limits of any municipality is subject to zoning regulations imposed by the county to promote the health and safety of the community, and the Mississippi Gaming Commission may conduct inspections of such vessel to ensure compliance with those regulations.
SECTION 3. This act shall take effect and be in force from and after its passage.