1998 Regular Session
To: Local and Private Legislation; Ways and Means
By: Representatives Ketchings, West
House Bill 1884
(As Sent to Governor)
AN ACT TO AMEND CHAPTER 962, LOCAL AND PRIVATE LAWS OF 1993, TO AUTHORIZE THE CITY OF NATCHEZ TO PAY A PORTION OF GAMING REVENUES TO ADAMS COUNTY, MISSISSIPPI; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 1, Chapter 962, Local and Private Laws of 1993, is amended as follows:
Section 1. (1) From and after June 1, 1995, the governing authority of the City of Natchez may require that every * * * vessel, as defined in Section 27-109-1, Mississippi Code of 1972, that docks in the 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 gaming vessel per calendar month.
(2) From and after January 1, 1998, the City of Natchez shall pay to Adams County, Mississippi, the amount of thirty percent (30%) of the monies received by the City of Natchez under subsection (1) of this section.
(3) 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 cruise 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 governing authority 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.
(4) (a) The State Tax Commission shall calculate, collect and enforce the collection of the fee described in subsection (2) of this section 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 governing authority shall furnish the State Tax Commission a certified copy of the ordinance enacting the fee and establishing the effective date, which shall be the first day of any month. The State Tax Commission shall send the avails of such fee to the 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 municipality and shall be expended by the municipality for the following purposes: (a) the construction, operation and maintenance of infrastructure relating to riverboat gaming, tourism, conventions and historic preservation, including, but not limited to, streets, roads, rights-of-way, transportation, parking facilities, access, utilities, lighting, traffic and safety devices and related purposes; (b) for the promotion of tourism, including, but not limited to, advertising and construction of meeting and conference facilities; and (c) fire protection, security and law enforcement equipment and personnel related to gaming.
(b) The payment by the City of Natchez to Adams County, as described in subsection (2) of this section, shall be made within three (3) calendar days after receipt of the fee described in subsection (1).
Section 2. The fee authorized in Section 1 shall be supplementary and in addition to the license fee authorized in Section 75-76-195, Mississippi Code of 1972.
Section 3. Any gaming vessel on which legal gaming is conducted during the time that such vessel is docked in the municipality is subject to zoning regulations imposed by the governing authorities of the City of Natchez 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 2. This act shall take effect and be in force from and after its passage.