MISSISSIPPI LEGISLATURE

2004 Regular Session

To: Ways and Means

By: Representative Eaton

House Bill 1806

AN ACT TO CREATE A SPECIAL FUND IN THE STATE TREASURY TO THE CREDIT OF THE DEPARTMENT OF MENTAL HEALTH FOR THE OPERATION AND MAINTENANCE OF MENTAL HEALTH HOLDING CENTERS AND SPECIALIZED TREATMENT FACILITIES FOR THE SEVERELY EMOTIONALLY DISTURBED ESTABLISHED BY THE DEPARTMENT; TO AMEND SECTIONS 27-7-901, MISSISSIPPI CODE OF 1972, TO INCREASE THE AMOUNT OF THE TAX UPON AMOUNTS PAID OR CREDITED BY GAMING ESTABLISHMENTS TO THEIR PATRONS; TO REQUIRE THE TAX INCREASE PROVIDED FOR IN THIS ACT TO BE DEPOSITED INTO THE SPECIAL FUND CREATED BY THIS ACT; AND FOR RELATED PURPOSES.

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

     SECTION 1.  There is created in the State Treasury a special fund to the credit of the Department of Mental Health, which shall be comprised of the monies required to be deposited into the fund under Section 27-7-901(1)(b) and any other funds that may be made available for the fund by the Legislature.  Monies in the fund shall be expended by the Department of Mental Health, upon appropriation by the Legislature, for the operation and maintenance of mental health holding centers established by the department under Section 41-4-7(m) and specialized treatment facilities for the severely emotionally disturbed.  Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the special fund shall be deposited to the credit of the special fund.

     SECTION 2.  Section 27-7-901, Mississippi Code of 1972, is amended as follows:

     27-7-901.  (1)  (a)  There is hereby levied, assessed and shall be collected a tax of three percent (3%) upon amounts that are paid or credited by gaming establishments licensed under the provisions of the Mississippi Gaming Control Act to their patrons.

          (b)  In addition to the tax levied in paragraph (a) of this subsection, there is hereby levied, assessed and shall be collected an additional tax of one percent (1%) upon amounts that are paid or credited by gaming establishments licensed under the provisions of the Mississippi Gaming Control Act to their patrons.  Revenue collected pursuant to the provisions of this paragraph (b) shall be deposited into the special fund created in Section 1 of House Bill No._____, 2004 Regular Session.

          (c)  The tax shall be collected by licensed gaming establishments and remitted to the State Tax Commission in the manner provided for by regulations promulgated by the Chairman of the State Tax Commission.

     (2)  As used in this section, "amounts that are paid or credited" means amounts or credits that are subject to the withholding or reporting requirements of the Internal Revenue Code.

     (3)  No credit shall be allowed under the Income Tax Law of 1952 for the tax collected by licensed gaming establishments pursuant to this section.

     SECTION 3.  This act shall take effect and be in force from and after July 1, 2004.