MISSISSIPPI LEGISLATURE
2021 Regular Session
To: Gaming; Appropriations
By: Representatives Hale, Bailey, Brown (70th), Clark, Denton, Ford (54th), Foster, Goodin, Harness, Hines, Holloway, Hopkins, Horan, Hudson, Kinkade, McLeod, Newman, Paden, Pigott, Porter, Roberson, Rushing, Scoggin, Straughter, Summers, Watson
AN ACT TO CREATE THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM PROTECTION ACT OF 2021; TO PROVIDE THAT THE PROVISIONS OF THE ACT SHALL BE ADMINISTERED BY THE MISSISSIPPI LOTTERY CORPORATION; TO DEFINE CERTAIN TERMS FOR THE PURPOSES OF THE ACT; TO PROVIDE THAT THE CORPORATION MAY AUTHORIZE SKILL TERMINAL DEVICES TO BE LOCATED AND OPERATED IN THE STATE SUBJECT TO CERTAIN LIMITATIONS; TO PROVIDE THAT SKILL TERMINAL DEVICES MAY ONLY BE AUTHORIZED IN LICENSED QUALIFIED TRUCK STOP FACILITIES AND NOT MORE THAN TEN SKILL TERMINAL DEVICES MAY BE LOCATED ON THE PREMISES OF ANY LICENSED QUALIFIED TRUCK STOP FACILITY; TO PROVIDE THAT DEVICE OPERATORS AND HOST LOCATIONS SHALL BE REQUIRED TO APPLY FOR AND OBTAIN A LICENSE FROM THE CORPORATION BEFORE A SKILL TERMINAL DEVICE MAY BE PLACED AND OPERATED ON THE PREMISES OF A HOST LOCATION; TO AUTHORIZE THE BOARD OF DIRECTORS OF THE CORPORATION TO ADOPT REGULATIONS NECESSARY TO CARRY OUT THE PROVISIONS OF THIS ACT; TO PROVIDE FOR THE ISSUANCE OF LICENSES AS DEVICE OPERATORS, HOST LOCATIONS AND MANUFACTURERS/DISTRIBUTORS BY THE CORPORATION; TO SPECIFY THE QUALIFICATIONS FOR APPLICANTS TO RECEIVE THOSE LICENSES; TO PRESCRIBE THE FEES TO BE CHARGED FOR APPLICATIONS AND LICENSES ISSUED UNDER THIS ACT; TO REQUIRE WRITTEN AGREEMENTS BETWEEN MANUFACTURERS/DISTRIBUTORS AND DEVICE OPERATORS AND BETWEEN DEVICE OPERATORS AND HOST LOCATIONS BEFORE SKILL TERMINAL DEVICES MAY BE DISTRIBUTED TO DEVICE OPERATORS AND LOCATED AT HOST LOCATIONS; TO PROVIDE FOR THE ALLOCATION OF GROSS DEVICE REVENUES BETWEEN THE HOST LOCATION LICENSEE, DEVICE OPERATOR LICENSEE AND MANUFACTURER/DISTRIBUTOR LICENSEE; TO SPECIFY CERTAIN REQUIREMENTS THAT MUST BE MET BY SKILL TERMINAL DEVICES BEFORE THEY MAY BE OFFERED FOR PLAY; TO PROVIDE FOR CIVIL AND CRIMINAL PENALTIES FOR VIOLATIONS OF THIS ACT; TO AUTHORIZE COUNTIES IN WHICH THE HOLDER OF A GAMING LICENSE UNDER THE MISSISSIPPI GAMING CONTROL ACT IS OPERATING A GAMBLING GAME OR GAMING DEVICE TO PROHIBIT THE LOCATION AND OPERATION OF SKILL TERMINAL DEVICES IN THE COUNTY; TO IMPOSE A TAX OF 23% ON ALL GROSS DEVICE REVENUE FROM THE PLAY OF SKILL TERMINAL DEVICES, AND PROVIDE THAT 98% OF THE PROCEEDS OF THE TAX WILL BE REMITTED TO THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM TO PROVIDE ADDITIONAL FUNDS TO PAY THE COST OF RETIREMENT BENEFITS FOR THE MEMBERS OF THE SYSTEM; TO PROVIDE THAT THE REMAINDER OF THE PROCEEDS OF THE TAX WILL BE USED FOR THE SUPPORT OF THE STATE PARKS AND FOSTER CARE SERVICES; TO AMEND SECTION 27-115-5, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT NOTHING IN THIS ACT SHALL BE DEEMED A VIDEO LOTTERY OR VIDEO LOTTERY DEVICE UNDER THE ALYCE G. CLARKE MISSISSIPPI LOTTERY LAW; TO AMEND SECTION 75-76-5, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT NOTHING IN THIS ACT SHALL BE DEEMED A GAME, GAMBLING GAME OR GAMBLING DEVICE UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO AMEND SECTIONS 67-1-71, 97-33-9, 97-33-11, 97-33-13, 97-33-21, 97-33-23 AND 97-33-49, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISIONS; TO AMEND SECTION 75-76-177, MISSISSIPPI CODE OF 1972, TO REDUCE THE PERCENTAGE OF THE LICENSE FEE IMPOSED UPON GAMING LICENSEES BASED UPON THE MONTHLY GROSS REVENUE OF THE LICENSEE; TO AMEND SECTION 75-76-129, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISION; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This act shall be known and may be cited as the "Public Employees' Retirement System Protection Act of 2021."
SECTION 2. The provisions of this chapter shall be administered by the Mississippi Lottery Corporation for the protection of the public and in the public interest in accordance with the policy of this state.
SECTION 3. As used in this chapter, the following terms shall be defined as provided in this section, unless the context clearly indicates otherwise:
(a) "Corporation" means the Mississippi Lottery Corporation.
(b) "Device operator" means a person that owns, services or maintains skill terminal devices for placement and operation on the premises of a host location licensee.
(c) "Gross device revenue" means the total of cash or cash equivalents received by a skill terminal device minus the total of cash or cash equivalents paid out to players as a result of playing a skill terminal device.
(d) "Host location" means a qualified truck stop facility.
(e) "Manufacturer/distributor" means a person that manufactures or distributes skill terminal devices.
(f) "Person" has the same meaning as defined in Section 27-115-5.
(g) "Qualified truck stop facility" means a premise that:
(i) Is equipped with diesel islands used for fueling commercial motor vehicles;
(ii) Has sold an average of twenty five thousand (25,000) gallons of diesel or biodiesel fuel each month for the previous twelve (12) months or is projected to sell an average of twenty-five thousand (25,000) gallons of diesel or biodiesel fuel each month for the next twelve (12) months;
(iii) Has parking spaces dedicated for commercial motor vehicles;
(iv) Has a convenience store; and
(v) Is situated on a parcel of land not less than three (3) acres.
(h) "Skill terminal device" means a game system with game software (i) in which the outcome is based on an individual's use of strategy and skill rather than any inherent element of chance; (ii) in which, when the rules of the game involve presenting a challenge to the player that cannot be skipped to proceed, the game must allow the player to preview the unsolved challenge free of charge and before any financial
commitment; (iii) that enables a player to preview the next game outcome without consideration; (iv) that is such that the general public can learn to score and win prizes; and (v) in which, if a player has the ability, on every play, the player may win more prize money than the player spent to initiate a single game play. The term does not include any device authorized to be used in the conducting of charitable gaming.
SECTION 4. The corporation may authorize skill terminal devices in this state subject to the following limitations:
(a) Skill terminal devices may only be authorized in licensed qualified truck stop facilities; and
(b) Not more than ten (10) skill terminal devices may be located on the premises of any licensed qualified truck stop facility.
SECTION 5. (1) A device operator and a host location shall be required to apply for and obtain a license from the corporation before a skill terminal device may be placed and operated on the premises of a host location.
(2) The corporation and its agents may:
(a) Inspect and examine all premises of host locations licensed under this chapter.
(b) Inspect all equipment and supplies in, upon or about those premises.
(c) Summarily seize and remove from those premises and impound any equipment or supplies for the purpose of examination and inspection.
(d) Demand access to and inspect, examine, photocopy and audit all papers, books and records of applicants and licensees, on their premises, or elsewhere as practicable, and in the presence of the licensee or his agent, respecting all matters affecting the enforcement of the policy or any of the provisions of this chapter.
(3) For the purpose of conducting audits after the cessation of operations by a licensee, the former licensee shall furnish, upon demand of an agent of the corporation, books, papers and records as necessary to conduct the audits. The former licensee shall maintain all books, papers and records necessary for audits for a period of one (1) year after the date of the surrender or revocation of his or her license. If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, he or she must maintain all books, papers and records until a final order is entered on the determination.
(4) The corporation may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter.
(5) The corporation, or members of the board of directors, have full power and authority to issue subpoenas and compel the attendance of witnesses at any place within this state, to administer oaths and to require testimony under oath. Any process or notice may be served in the manner provided for service of process and notices in civil actions. The corporation may pay such transportation and other expense of witnesses as it may deem reasonable and proper. Any person making false oath in any matter before the corporation is guilty of perjury. The corporation, or any member of the board of directors, may appoint hearing examiners who may administer oaths and receive evidence and testimony under oath.
SECTION 6. (1) The board of directors of the corporation shall, from time to time, adopt, amend or repeal such regulations, consistent with the policy, objects and purposes of this chapter as it may deem necessary or desirable in the public interest in carrying out the policy and provisions of this chapter.
(2) These regulations shall, without limiting the general powers conferred in this chapter, include the following:
(a) Prescribing the method and form of application that any applicant for a license must follow and complete before consideration of his application by the corporation.
(b) Prescribing the information to be furnished by any applicant or licensee concerning his antecedents, habits, character, associates, criminal record, business activities and financial affairs, past or present.
(c) Prescribing the information to be furnished by a licensee relating to his employees.
(d) Requiring fingerprinting of an applicant or licensee, or other methods of identification for such persons.
(e) Prescribing the manner and procedure of all hearings conducted by the corporation or any hearing examiner of the corporation, including special rules of evidence applicable thereto and notices thereof.
(f) Requiring any applicant to pay all or any part of the fees and costs of investigation of the applicant as may be determined by the corporation.
(g) Prescribing the manner and method of collection and payment of fees and issuance of licenses.
(h) Prescribing under what conditions a licensee may be deemed subject to revocation or suspension of his or her license.
(i) Requiring any applicant or licensee to waive any privilege with respect to any testimony at any hearing or meeting of the corporation, except any privilege afforded by the Constitution of the United States or this state.
(j) Requiring that any licensee or owner of ten percent (10%) or more of the operation shall not sell all or part of his or her ownership to a purchasing party until the purchasing party has met the requirements of this chapter.
(k) Requiring that host location licensees shall not advertise themselves as casinos.
SECTION 7. (1) Any person who the corporation determines is qualified to receive a license or is found suitable under the provisions of this chapter, having due consideration for the proper protection of the health, safety, morals, good order and general welfare of the inhabitants of the State of Mississippi and the declared policy of this state, may be issued a license as a device operator, host location or manufacturer/distributor; however, the burden of proving his or her qualification to receive any license or be found suitable is on the applicant.
(2) An application to receive a license shall not be granted unless the corporation is satisfied that the applicant is:
(a) A person of good character, honesty and integrity;
(b) A person whose prior activities, criminal record, if any, reputation, habits and associations do not pose a threat to the public interest of this state or to the effective regulation and control of a licensed host location, or create or enhance the dangers of unsuitable, unfair or illegal practices, methods and activities in the operation of skill terminal devices at a licensed host location, or the carrying on of the business and financial arrangements incidental thereto; and
(c) In all other respects qualified to be licensed or found suitable consistently with the declared policy of the state.
SECTION 8. (1) The corporation shall evaluate and consider any application for a license as a device operator, host location or manufacturer/distributor under this section.
(2) The corporation may:
(a) Deny the application;
(b) Remand the matter for such further investigation and reconsideration as the corporation may order; or
(c) By majority vote of the members of the board of directors who are present, grant the application for a license. For the purposes of this section, a tie vote of the members of the board upon an application does not constitute a recommendation of denial of the application.
(3) The license granted under this chapter is specific to the applicant. A licensee may not transfer its license, or assign responsibility for compliance with the conditions of its license, to any party, including a transfer of effective control of the licensee, without approval by the corporation.
(4) If the corporation is not satisfied that an applicant is qualified to be licensed under this chapter, the corporation may cause to be made such investigation into and conduct such hearings concerning the qualifications of the applicant in accordance with its regulations as it may deem necessary.
(5) If the corporation desires further investigation be made or to conduct any hearings, it shall so notify the applicant and set a date for hearing, if a hearing is requested by the applicant.
(6) The corporation has full and absolute power and authority to deny any application for any cause it deems reasonable. If an application is denied, the corporation shall prepare and file its written decision upon which its order denying the application is based. The applicant may file with the corporation a written response to the denial of the application within forty-five (45) days from the date of the denial, and the corporation shall respond to the applicant within thirty (30) days after receipt of the applicant's response.
SECTION 9. (1) If it is satisfied that an applicant is eligible to receive a license as a device operator, host location or manufacturer/distributor, and upon tender of all license fees as required by law or regulation of the corporation and the faithful performance of all requirements imposed by law or regulation or the conditions of the license, the corporation shall issue to the applicant named, under the name or style designated, such license as may be appropriate or as is provided by law.
(2) No person who has been issued a device operator license shall be issued a manufacturer/distributor license or host location license, or have any interest in a manufacturer/distributor licensee or host location licensee.
(3) No person who has been issued a host location license shall be issued a manufacturer/distributor license or device operator license, or have any interest in a manufacturer/distributor licensee or device operator licensee.
(4) No person who has been issued a manufacturer/distributor license shall be issued a device operator license or host location license, or have any interest in a device operator licensee or host location licensee.
(5) For purposes of this section, "interest" means an equity ownership interest or a partial equity ownership interest or any other type of financial interest, including being an investor.
SECTION 10. (1) Within ninety (90) days after the effective date of this act, the corporation shall make applications for device operator licenses, host location licenses and manufacturer/distributor licenses available to applicants.
(2) The corporation shall issue a conditional license to an applicant for a device operator license, host location license or manufacturer/distributor license if the applicant satisfies, as determined by the corporation, all of the following criteria:
(a) The applicant has never been convicted of a felony in any jurisdiction.
(b) The applicant is current on all state taxes.
(c) The applicant has submitted a completed application for a device operator license, host location license or manufacturer/distributor license in accordance with this chapter, which may be submitted concurrently with the applicant's request for a conditional license.
(3) The corporation shall issue a conditional license to an applicant for a device operator license, host location license or manufacturer/distributor license within sixty (60) days after the completed application has been received by the corporation, provided that the corporation determines that the criteria contained in subsection (2) of this section have been satisfied.
SECTION 11. (1) The corporation shall charge and collect the following fees for applications and licenses under this chapter:
(a) Device operator license:
(i) Application fee.................... $2,000.00
(ii) Initial license fee................. $500.00
(iii) Renewal license fee................ $250.00
(b) Host location license:
(i) Application fee...................... $250.00
(ii) Initial license fee................. $250.00
(iii) Renewal license fee................ $250.00
(c) Manufacturer/distributor license:
(i) Application fee.................... $3,000.00
(ii) Initial license fee................ $1,000.00
(iii) Renewal license fee............... $1,000.00
(2) In addition to the fees prescribed in subsection (1) of this section, the corporation shall charge and collect from each licensed device operator an annual fee of Two Hundred Fifty Dollars ($250.00) for each skill terminal device operated by the licensee.
(3) All fees charged and collected under this section are a non-refundable expense to any applicant or licensee.
SECTION 12. (1) No manufacturer/distributor may distribute a skill terminal device to a device operator licensee unless the manufacturer/distributor licensee and the device operator licensee have entered into a written agreement that sets forth the terms and conditions of those devices. A copy of the written agreement shall be maintained in the business office of the manufacturer/distributor licensee and the device operator licensee.
(2) No device operator licensee may place or maintain a skill terminal device on the premises of a licensed host location unless the device operator licensee and the host location licensee have entered into a written agreement that sets forth the terms and conditions for the placement and maintenance of those devices. A copy of the written agreement shall be maintained in the business office of the device operator licensee and the host location licensee.
(3) The written agreements shall be valid for a minimum of three (3) years.
(4) The written agreements between the manufacturer/distributor licensee and the device operator licensee, and between the device operator licensee and the host location licensee shall establish the allocation of all gross device revenue from the play of skill terminal devices.
(5) Any agreement described under this section that was executed before the effective date of this act shall be null and void. However, agreements that are expressly conditioned upon both parties becoming licensed shall be valid, so long as and effective at the time that, both parties are ultimately licensed.
(6) The written agreement between the manufacturer/distributor licensees and its associated device operator licensees and host location licensees shall provide for the following allocation of gross device revenues:
(a) The host location licensee shall receive twenty-four percent (24%) of the gross device revenue received from the play of skill terminal devices at its location.
(b) The device operator licensee shall receive twenty-four percent (24%) of the gross device revenue received from the play of skill terminal devices; and
(c) The manufacturer/distributor shall receive twenty-nine percent (29%) of the gross device revenue received from the skill terminal devices that the manufacturer/distributor has manufactured and distributed to device operator licensees.
SECTION 13. (1) No skill terminal device shall be offered for play by the public unless the device has first been approved by the corporation.
(2) Before selling, leasing, or otherwise providing a skill terminal device to a device operator, a manufacturer/distributor shall provide a prototype or production sample of the device to an independent testing laboratory that has been approved by the corporation, which shall evaluate and certify whether the device meets the definition of a skill terminal device under this chapter.
SECTION 14. (1) Along with the prototype or production sample of the skill terminal device, the manufacturer/distributor shall provide the following information to the independent testing laboratory, to the extent applicable:
(a) The method of determining the game outcome;
(b) The available play denominations;
(c) The minimum play amount;
(d) The maximum play amount; and
(e) Any other information requested by the independent testing laboratory or required by the corporation for use in the testing of the device.
(2) The report of the independent testing laboratory shall be submitted by the manufacturer/distributor to the corporation. The corporation shall use the report in evaluating whether the skill terminal device will be approved under chapter.
(3) If at any time a manufacturer makes a substantive change to any skill terminal device that has previously been approved by the corporation, the manufacturer shall resubmit the skill terminal device to the corporation in a manner prescribed by regulation of the corporation.
SECTION 15. In addition to any other requirements established for skill terminal devices, the devices must:
(a) Show the rules of play for each game in a way that adequately describes or displays such information so that a reasonable person could understand the game before playing it;
(b) Clearly indicate that the outcome of the game is affected by skill;
(c) Accept cash, game credits, or player credits;
(d) Prohibit the modification of the rules of play for a game, including the probability and award of a game outcome, once a game is initiated;
(e) Prohibit the remote modification or manipulation of games;
(f) Pay out no more than Five Thousand Dollars ($5,000.00) in winnings for a single play of a game;
(g) Be designed such that power and data cables into and out of the game are routed so that they are not accessible by the general public;
(h) Have an identification badge affixed to the exterior of the game by the manufacturer that is not removable without leaving evidence of tampering. Such badge shall include the following information:
(i) The name of the manufacturer;
(ii) A unique serial number;
(iii) The game model number; and
(iv) The date of manufacture;
(i) Be constructed of materials that are designed to allow only authorized access to the interior of the game. Those materials shall be designed to show evidence of tampering if unauthorized access does occur;
(j) Have a currency storage area that is secured by two (2) locks before the currency can be removed and that is only accessible by the device operator licensee and/or the host location licensee;
(k) Make payments to successful players by issuing a bearer scrip that can be redeemed for cash only at the host location; and
(l) Have the ability to allow for an independent integrity check by an independent testing laboratory approved by the corporation of all software that may affect the integrity of the game.
SECTION 16. (1) Each skill terminal device shall be tested by an independent testing laboratory approved by the corporation to ensure its integrity and proper working order. This evaluation shall include a review of installed software periodically within a timeframe established by the corporation. The independent testing laboratory's software may be embedded within the game software, use an interface port to communicate with the device, or require the removal of device media for external verification.
(2) The manufacturer/distributor licensee shall pay the cost of the independent testing laboratory's review and testing, and the reports of the same shall be delivered to the licensee and the corporation.
SECTION 17. Each skill terminal device being operated shall be connected to an online data collection and control system established and accessible by the corporation. The online data collection and control system shall collect the following information from each electronic gaming device: (a) cash in, (b) payouts, (c) points played, (d) points won, (e) gross terminal income, (f) net terminal income, (g) the number of plays of the game, (h) the amounts paid to play the game, (i) all taxes accrued and paid, and (j) any other information required by regulations of the corporation.
SECTION 18. (1) Each manufacturer/distributor licensee shall:
(a) Monitor and manage all market activities of the device operator and host location licensees with which the manufacturer/distributor has entered into a written agreement pursuant to Section 12 of this act.
(b) Collect and remit the tax owed under Section 23 of this act.
(c) Report such information as required by the regulations of the corporation on behalf of all such licensees.
(2) No device operator licensee shall place or maintain a skill terminal device at any establishment where it is offered to the public for play for a charge, directly or indirectly, unless the establishment is a licensed host location.
(3) Each device operator licensee that places or maintains a skill terminal device at any host location where it is offered to the public for play for a charge, directly or indirectly, shall submit or confirm a report to the corporation, on a frequency established by the corporation, detailing:
(a) The gross device revenue of each skill terminal device that the device operator owns and maintains; and
(b) The gross profits of each skill terminal device that the device operator owns and maintains.
SECTION 19. (1) No host location licensee shall allow a skill terminal device to be placed upon the premises of the licensee's establishment unless the device is owned or leased and maintained by a manufacturer/distributor licensee or a device operator licensee.
(2) The primary business of a host location licensee shall not be the offering for play of skill terminal devices.
(3) No host location licensee shall offer more than ten (10) skill terminal devices to the public for play at the establishment of the host location licensee.
(4) Each host location licensee shall submit or confirm a report to the corporation, on a frequency established by the corporation, detailing:
(a) The gross receipts of the location;
(b) The gross device revenue of each skill terminal device; and
(c) The gross profits of each skill terminal device.
(5) All host location licensees and all players of skill terminal devices at licensed host locations must follow the standards for responsible gaming prescribed by regulations of the corporation.
SECTION 20. (1) Except as otherwise authorized in subsection (3) of this section, no host location licensee shall request, demand, or accept anything of value, including a loan or financing arrangement, gift, procurement fee, lease payments, revenue sharing, or payment of license fees or permit fees, from a manufacturer/distributor or device operator as an incentive, inducement, or any other consideration to locate skill terminal devices in the establishment of the host location licensee.
(2) No manufacturer/distributor or device operator shall provide anything of value, including, but not limited to, a loan or financing arrangement, gift, procurement fee, lease payments, revenue sharing, or payment of license fees or permit fees, to a host location licensee as an incentive, inducement or any other consideration to locate skill terminal devices in the establishment of the host location licensee.
(3) A device operator licensee that has a written agreement with a host location licensee to place or maintain skill terminal devices on the premises of the licensed host location may make improvements to the room of the host location where the skill terminal devices are located or to be located, and the device operator licensee and the host location licensee may share the costs of making those improvements, and such sharing of the costs is not a violation of this section.
(4) Any host location licensee or manufacturer/distributor licensee that is found by the corporation to have engaged in conduct prohibited by this section shall be subject to a fine of up to Fifty Thousand Dollars ($50,000.00) per incident and license revocation for up to five (5) years per incident.
SECTION 21. (1) If the corporation determines that a licensee has not complied with or has violated any provision of this chapter or any regulation of the corporation, the corporation may, with at least fifteen (15) days' notice and a hearing, (a) assess a civil penalty against the licensee in a sum not to exceed Twenty-five Thousand Dollars ($25,000.00) and (b) suspend or revoke the license of the licensee. If any license is suspended or revoked, the corporation shall state its reasons for doing so, which shall be entered of record.
(2) Any person aggrieved by a refusal of the corporation to issue any license, the suspension or revocation of a license, the imposition of a fine, or any other action of the corporation may seek review of such action.
(3) Suspension or revocation of a license by the corporation for any violation shall not preclude criminal liability for that violation.
SECTION 22. Any person who violates any provision of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), or by confinement in the county jail or not more than six (6) months, or by both fine and imprisonment.
SECTION 23. In any county in which the holder of a gaming license under the Mississippi Gaming Control Act is operating a gambling game or gaming device, as defined in Section 75-76-5, upon July 1, 2021, the board of supervisors of the county is authorized to prohibit the location and operation of skill terminal devices in the county, by a majority vote of the board entered on its minutes.
SECTION 24. (1) There shall be imposed a tax of twenty-three percent (23%) on all gross device revenue from the play of skill terminal devices. Political subdivisions are prohibited from imposing any additional taxes or fees on gross device revenue from the play of those devices.
(2) The tax imposed under this section shall be remitted by the manufacturer/distributor licensee to the corporation at a frequency established by regulations of the corporation. If the manufacturer/distributor licensee's accounting necessitates corrections to a previously remitted tax, the licensee shall document those corrections when remitting the next tax installment.
(3) The corporation shall transmit the proceeds of the tax collected under this section to the Department of Finance and Administration, which shall:
(a) Remit ninety-eight percent (98%) of those proceeds to the Public Employees' Retirement System for deposit into the employer's accumulation account to provide additional funds to pay the cost of retirement benefits for the members of the system.
(b) Deposit one percent (1%) of those proceeds into the special fund in the State Treasury of the Department of Wildlife, Fisheries and Parks, which shall be expended by the department, upon appropriation by the Legislature, for the support of the state parks.
(c) Deposit one percent (1%) of those proceeds into the special fund in the State Treasury of the Department of Child Protection Services, which shall be expended by the department, upon appropriation by the Legislature, for the support of foster care services.
SECTION 25. Section 27-115-5, Mississippi Code of 1972, is amended as follows:
27-115-5. As used in this chapter, the following words and phrases shall have the following meanings unless the context clearly requires otherwise:
(a) "Corporation" means the Mississippi Lottery Corporation.
(b) "Lottery" means any game of chance approved by the corporation and operated pursuant to this chapter, which utilizes the sale of paper tickets for various intrastate and multistate or multisovereign lottery games (such as Pick-3, Pick-4, Mega Millions, Powerball), and "instant tickets" as defined, but specifically excluding any form of "video lottery" or use of "video lottery terminal" as defined.
(c) "Major procurement" means any item, product or service in the amount of One Million Dollars ($1,000,000.00) or more, including, but not limited to, major advertising contracts, annuity contracts, prizes, products, and services unique to the Mississippi lottery.
(d) "Net proceeds" means gross lottery revenues minus amounts paid as prizes and expenses of operation of the lottery.
(e) "Person" means any individual, corporation, partnership, unincorporated association or other legal entity.
(f) "President" means the President of the Mississippi Lottery Corporation, who shall also serve as chief executive officer of the corporation.
(g) "Retailer" means any person with whom the corporation has contracted to sell lottery tickets to the public.
(h) "Security" means the protection of information that would provide an unfair advantage to any individual involved in the operation of the lottery, protection and preservation of the integrity of lottery games and operations, as well as measures taken to prevent crimes against the corporation and its retailers.
(i) "Vendor" means any person who has entered into a contract with the corporation.
(j) "Fiscal year" means the fiscal year used by the State of Mississippi government.
(k) "Board" means the Mississippi Lottery Corporation Board of Directors.
(l) "Instant ticket" means a lottery game in which a player scratches a coating from one or more play areas on a ticket to determine if he or she has won, as indicated by the symbols and words that are revealed.
(m) "Video lottery" and "video lottery terminal" means any electronic interactive computerized game machine or device equipped with a video screen and buttons, keys, a keyboard, touchscreen or other input device allowing input by an individual player and into which the player inserts coins, tokens, currency or other representation of value (including, but not limited to, an electronic card, ticket or other thing on which value is recorded electronically) as consideration in order for play of a game to be available, and through which, as a result of the play of a game, the player may receive free games, credits redeemable for cash or a noncash prize, or some other thing of value, whether or not received directly from the device, or nothing, determined wholly or predominantly by chance. As used in this chapter, the terms "video lottery" and "video lottery device" shall not apply to any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 26. Section 75-76-5, Mississippi Code of 1972, is amended as follows:
75-76-5. As used in this chapter, unless the context requires otherwise:
(a) "Applicant" means any person who has applied for or is about to apply for a state gaming license, registration or finding of suitability under the provisions of this chapter or approval of any act or transaction for which approval is required or permitted under the provisions of this chapter.
(b) "Application" means a request for the issuance of a state gaming license, registration or finding of suitability under the provisions of this chapter or for approval of any act or transaction for which approval is required or permitted under the provisions of this chapter but does not include any supplemental forms or information that may be required with the application.
(c) "Associated equipment" means any equipment or mechanical, electromechanical or electronic contrivance, component or machine used remotely or directly in connection with gaming or with any game, race book or sports pool that would not otherwise be classified as a gaming device, including dice, playing cards, links which connect to progressive slot machines, equipment which affects the proper reporting of gross revenue, computerized systems of betting at a race book or sports pool, computerized systems for monitoring slot machines, and devices for weighing or counting money.
(d) "Chairman" means the Chairman of the Mississippi Gaming Commission except when used in the term "Chairman of the State Tax Commission." "Chairman of the State Tax Commission" or "commissioner" means the Commissioner of Revenue of the Department of Revenue.
(e) "Commission" or "Mississippi Gaming Commission" means the Mississippi Gaming Commission.
(f) "Commission member" means a member of the Mississippi Gaming Commission.
(g) "Credit instrument" means a writing which evidences a gaming debt owed to a person who holds a license at the time the debt is created, and includes any writing taken in consolidation, redemption or payment of a prior credit instrument.
(h) "Enforcement division" means a particular division supervised by the executive director that provides enforcement functions.
(i) "Establishment" means any premises wherein or whereon any gaming is done.
(j) "Executive director" means the Executive Director of the Mississippi Gaming Commission.
(k) Except as otherwise provided by law, "game," or "gambling game" means any banking or percentage game played with cards, with dice or with any mechanical, electromechanical or electronic device or machine for money, property, checks, credit or any representative of value, including, without limiting, the generality of the foregoing, faro, monte, roulette, keno, fan-tan, twenty-one, blackjack, seven-and-a-half, big injun, klondike, craps, poker, chuck-a-luck (dai shu), wheel of fortune, chemin de fer, baccarat, pai gow, beat the banker, panguingui, slot machine, or any other game or device approved by the commission. However, "game" or "gambling game" shall not include bingo games or raffles which are held pursuant to the provisions of Section 97-33-51, or the illegal gambling activities described in Section 97-33-8, or skill terminal devices authorized under the Public Employees' Retirement Protection Act of 2021.
The commission shall not be required to recognize any game hereunder with respect to which the commission determines it does not have sufficient experience or expertise.
(l) "Gaming" or "gambling" means to deal, operate, carry on, conduct, maintain or expose for play any game as defined in this chapter.
(m) "Gaming
device" means any mechanical, electromechanical or electronic contrivance,
component or machine used in connection with gaming or any game which affects
the result of a wager by determining win or loss. The term includes a system
for processing information which can alter the normal criteria of random
selection, which affects the operation of any game, or which determines the
outcome of a game. The term does not include a system or device which affects
a game solely by stopping its operation so that the outcome remains
undetermined, * * *
does not include any antique coin machine as defined in Section 27-27-12,
and does not include any skill terminal device authorized under the Public
Employees' Retirement Protection Act of 2021.
(n) "Gaming employee" means any person connected directly with the operation of a gaming establishment licensed to conduct any game, including:
(i) Boxmen;
(ii) Cashiers;
(iii) Change personnel;
(iv) Counting room personnel;
(v) Dealers;
(vi) Floormen;
(vii) Hosts or other persons empowered to extend credit or complimentary services;
(viii) Keno runners;
(ix) Keno writers;
(x) Machine mechanics;
(xi) Security personnel;
(xii) Shift or pit bosses;
(xiii) Shills;
(xiv) Supervisors or managers; and
(xv) Ticket writers.
The term "gaming employee" also includes employees of manufacturers or distributors of gaming equipment within this state whose duties are directly involved with the manufacture, repair or distribution of gaming equipment.
"Gaming employee" does not include bartenders, cocktail waitresses or other persons engaged in preparing or serving food or beverages unless acting in some other capacity.
(o) "Gaming license" means any license issued by the state which authorizes the person named therein to engage in gaming.
(p) "Gross revenue" means the total of all of the following, less the total of all cash paid out as losses to patrons and those amounts paid to purchase annuities to fund losses paid to patrons over several years by independent financial institutions:
(i) Cash received as winnings;
(ii) Cash received in payment for credit extended by a licensee to a patron for purposes of gaming; and
(iii) Compensation received for conducting any game in which the licensee is not party to a wager.
For the purposes of this definition, cash or the value of noncash prizes awarded to patrons in a contest or tournament are not losses.
The term does not include:
(i) Counterfeit money or tokens;
(ii) Coins of other countries which are received in gaming devices;
(iii) Cash taken in fraudulent acts perpetrated against a licensee for which the licensee is not reimbursed; or
(iv) Cash received as entry fees for contests or tournaments in which the patrons compete for prizes.
(q) "Hearing examiner" means a member of the Mississippi Gaming Commission or other person authorized by the commission to conduct hearings.
(r) "Investigation division" means a particular division supervised by the executive director that provides investigative functions.
(s) "License" means a gaming license or a manufacturer's, seller's or distributor's license.
(t) "Licensee" means any person to whom a valid license has been issued.
(u) "License fees" means monies required by law to be paid to obtain or continue a gaming license or a manufacturer's, seller's or distributor's license.
(v) "Licensed gaming establishment" means any premises licensed pursuant to the provisions of this chapter wherein or whereon gaming is done.
(w) "Manufacturer's," "seller's" or "distributor's" license means a license issued pursuant to Section 75-76-79.
(x) "Navigable waters" shall have the meaning ascribed to such term under Section 27-109-1.
(y) "Operation" means the conduct of gaming.
(z) "Party" means the Mississippi Gaming Commission and any licensee or other person appearing of record in any proceeding before the commission; or the Mississippi Gaming Commission and any licensee or other person appearing of record in any proceeding for judicial review of any action, decision or order of the commission.
(aa) "Person" includes any association, corporation, firm, partnership, trust or other form of business association as well as a natural person.
(bb) "Premises" means land, together with all buildings, improvements and personal property located thereon, and includes all parts of any vessel or cruise vessel.
(cc) "Race book" means the business of accepting wagers upon the outcome of any event held at a track which uses the pari-mutuel system of wagering.
(dd) "Regulation" means a rule, standard, directive or statement of general applicability which effectuates law or policy or which describes the procedure or requirements for practicing before the commission. The term includes a proposed regulation and the amendment or repeal of a prior regulation but does not include:
(i) A statement concerning only the internal management of the commission and not affecting the rights or procedures available to any licensee or other person;
(ii) A declaratory ruling;
(iii) An interagency memorandum;
(iv) The commission's decision in a contested case or relating to an application for a license; or
(v) Any notice concerning the fees to be charged which are necessary for the administration of this chapter.
(ee) "Respondent" means any licensee or other person against whom a complaint has been filed with the commission.
(ff) "Slot machine" means any mechanical, electrical or other device, contrivance or machine which, upon insertion of a coin, token or similar object, or upon payment of any consideration, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens or anything of value, whether the payoff is made automatically from the machine or in any other manner. The term does not include any antique coin machine as defined in Section 27-27-12.
(gg) "Sports pool" means the business of accepting wagers on collegiate or professional sporting events or athletic events, by any system or method of wagering other than the system known as the "pari-mutuel method of wagering."
(hh) "State Tax Commission" or "department" means the Department of Revenue of the State of Mississippi.
(ii) "Temporary work permit" means a work permit which is valid only for a period not to exceed ninety (90) days from its date of issue and which is not renewable.
(jj) "Vessel" or "cruise vessel" shall have the meanings ascribed to such terms under Section 27-109-1.
(kk) "Work permit" means any card, certificate or permit issued by the commission, whether denominated as a work permit, registration card or otherwise, authorizing the employment of the holder as a gaming employee. A document issued by any governmental authority for any employment other than gaming is not a valid work permit for the purposes of this chapter.
(ll) "School or training institution" means any school or training institution which is licensed by the commission to teach or train gaming employees pursuant to Section 75-76-34.
(mm) "Cheat" means to alter the selection of criteria that determine:
(i) The rules of a game; or
(ii) The amount or frequency of payment in a game.
(nn) "Promotional activity" means an activity or event conducted or held for the purpose of promoting or marketing the individual licensed gaming establishment that is engaging in the promotional activity. The term includes, but is not limited to, a game of any kind other than as defined in paragraph (k) of this section, a tournament, a contest, a drawing, or a promotion of any kind.
SECTION 27. Section 67-1-71, Mississippi Code of 1972, is amended as follows:
67-1-71. The department may revoke or suspend any permit issued by it for a violation by the permittee of any of the provisions of this chapter or of the regulations promulgated under it by the department.
Permits must be revoked or suspended for the following causes:
(a) Conviction of the permittee for the violation of any of the provisions of this chapter;
(b) Willful failure or refusal by any permittee to comply with any of the provisions of this chapter or of any rule or regulation adopted pursuant thereto;
(c) The making of any materially false statement in any application for a permit;
(d) Conviction of one or more of the clerks, agents or employees of the permittee, of any violation of this chapter upon the premises covered by such permit within a period of time as designated by the rules or regulations of the department;
(e) The possession on the premises of any retail permittee of any alcoholic beverages upon which the tax has not been paid;
(f) The willful failure of any permittee to keep the records or make the reports required by this chapter, or to allow an inspection of such records by any duly authorized person;
(g) The suspension or revocation of a permit issued to the permittee by the federal government, or conviction of violating any federal law relating to alcoholic beverages;
(h) The failure to furnish any bond required by Section 27-71-21 within fifteen (15) days after notice from the department; and
(i) The conducting of any form of illegal gambling on the premises of any permittee or on any premises connected therewith or the presence on any such premises of any gambling device with the knowledge of the permittee.
The provisions of paragraph (i) of this section shall not apply to gambling or the presence of any gambling devices, with knowledge of the permittee, on board a cruise vessel in the waters within the State of Mississippi, which lie adjacent to the State of Mississippi south of the three (3) most southern counties in the State of Mississippi, or on any vessel as defined in Section 27-109-1 whenever such vessel is on the Mississippi River or navigable waters within any county bordering on the Mississippi River. The department may, in its discretion, issue on-premises retailer's permits to a common carrier of the nature described in this paragraph.
The provisions of paragraph (i) of this section shall not apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
No permit shall be suspended or revoked until after the permittee has been provided reasonable notice of the charges against him for which suspension or revocation is sought and the opportunity to a hearing before the Board of Tax Appeals to contest such charges and the suspension or revocation proposed. Opportunity to a hearing is provided without an actual hearing if the permittee, after receiving reasonable notice, including notice of his right to a hearing, fails to timely request a hearing. The permittee may also at any time waive his rights to reasonable notice and/or to the opportunity to a hearing by agreeing to a suspension or revocation offered by the department. Notwithstanding the requirement above that a permit may not be suspended without notice and opportunity to a hearing, sales of alcoholic beverages by a permittee under a permit for which the bond under Section 27-71-21 has been cancelled shall be suspended from and after issuance of the notice provided in paragraph (h) above and shall continue to be suspended until the bond is reinstated, a new bond is posted or sufficient cash or securities as provided under Section 27-71-21 are deposited with the State Treasurer for this permit.
In addition to the causes specified in this section and other provisions of this chapter, the department shall be authorized to suspend the permit of any permit holder for being out of compliance with an order for support, as defined in Section 93-11-153. The procedure for suspension of a permit for being out of compliance with an order for support, and the procedure for the reissuance or reinstatement of a permit suspended for that purpose, and the payment of any fees for the reissuance or reinstatement of a permit suspended for that purpose, shall be governed by Section 93-11-157 or 93-11-163, as the case may be. If there is any conflict between any provision of Section 93-11-157 or 93-11-163 and any provision of this chapter, the provisions of Section 93-11-157 or 93-11-163, as the case may be, shall control.
SECTION 28. Section 97-33-9, Mississippi Code of 1972, is amended as follows:
97-33-9. Except as otherwise provided in Section 97-33-8, if any person shall be guilty of keeping or exhibiting any game or gaming table commonly called A.B.C. or E.O. roulette or rowley-powley, or rouge et noir, roredo, keno, monte, or any faro-bank, or other game, gaming table, or bank of the same or like kind or any other kind or description under any other name whatever, or shall be in any manner either directly or indirectly interested or concerned in any gaming tables, banks, or games, either by furnishing money or articles for the purpose of carrying on the same, being interested in the loss or gain of said table, bank or games, or employed in any manner in conducting, carrying on, or exhibiting said gaming tables, games, or banks, every person so offending and being thereof convicted, shall be fined not less than Twenty-five Dollars ($25.00) nor more than Two Thousand Dollars ($2,000.00), or be imprisoned in the county jail not longer than two (2) months, or by both such fine and imprisonment, in the discretion of the court. Nothing in this section shall apply to any person who owns, possesses, controls, installs, procures, repairs or transports any gambling device, machine or equipment in accordance with subsection (4) of Section 97-33-7 or Section 75-76-34.
This section shall not apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 29. Section 97-33-11, Mississippi Code of 1972, is amended as follows:
97-33-11. It shall not be lawful for any association of persons of the character commonly known as a "club," whether such association be incorporated or not, in any manner, either directly or indirectly, to have any interest or concern in any gambling tables, banks, or games, by means of what is sometimes called a "rake-off" or "take-out," or by means of an assessment upon certain combinations, or hands at cards, or by means of a percentage extracted from players, or an assessment made upon, or a contribution from them, or by any other means, device or contrivance whatsoever. It shall not be lawful for such an association to lend or advance money or any other valuable thing to any person engaged or about to engage in playing any game of chance prohibited by law, or to become responsible directly or indirectly for any money or other valuable thing lost, or which may be lost, by any player in any such game. If any such association shall violate any of the provisions of this section each and every member thereof shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined in a sum not more than Five Hundred Dollars ($500.00); and unless such fine and costs be immediately paid, shall be imprisoned in the county jail for not less than five (5) nor more than twenty (20) days. Each grand jury shall cause such of the members of such an association as it may choose to appear before them and submit to examination touching the observance or nonobservance by such association of the provisions hereof.
This section shall not apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 30. Section 97-33-13, Mississippi Code of 1972, is amended as follows:
97-33-13. Any owner, lessee, or occupant of any outhouse or other building, who shall knowingly permit or suffer any of the before mentioned tables, banks, or games, or any other game prohibited by law, to be carried on, kept, or exhibited in his said house or other building, or on his lot or premises, being thereof convicted, shall be fined not less than One Hundred Dollars ($100.00) nor more than Two Thousand Dollars ($2,000.00).
This section shall not apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 31. Section 97-33-21, Mississippi Code of 1972, is amended as follows:
97-33-21. Any person of full age who shall bet any money or thing of any value with a minor, or allow a minor to bet at any game or gaming-table exhibited by him, or in which he is interested or in any manner concerned, on conviction thereof, shall be fined not less than Three Hundred Dollars ($300.00) and imprisoned not less than three (3) months.
This section shall apply to minors under the age of twenty-one (21) as it might apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 32. Section 97-33-23, Mississippi Code of 1972, is amended as follows:
97-33-23. Any person of full age who shall bet any money or thing of value with a minor, knowing such minor to be under the age of twenty-one (21) years, or allowing any such minor to bet at any game or games, or at any gaming table exhibited by him, or in which he is interested or in any manner concerned, on conviction thereof, shall be punished by imprisonment in the Penitentiary not exceeding two (2) years.
This section shall apply to minors under the age of twenty-one (21) as it might apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 33. Section 97-33-49, Mississippi Code of 1972, is amended as follows:
97-33-49. Except as otherwise provided in Section 97-33-51, if any person, in order to raise money for himself or another, shall publicly or privately put up or in any way offer any prize or thing to be raffled or played for, he shall, on conviction, be fined not more than Twenty Dollars ($20.00), or be imprisoned not more than one (1) month in the county jail.
This section shall not apply to the operation of any game or lottery authorized by Chapter 115, Title 27, or to the operation of any skill terminal device authorized under the Public Employees' Retirement Protection Act of 2021.
SECTION 34. Section 75-76-177, Mississippi Code of 1972, is amended as follows:
75-76-177. (1) From and after August 1, 1990, there is hereby imposed and levied on each gaming licensee a license fee based upon all the gross revenue of the licensee as follows:
(a) Four percent (4%) of all the gross revenue of the licensee which does not exceed Fifty Thousand Dollars ($50,000.00) per calendar month; and
(b) Six percent (6%)
of all the gross revenue of the licensee which exceeds Fifty Thousand Dollars
($50,000.00) per calendar month * * *
.
(2) All revenue received from any game or gaming device which is leased for operation on the premises of the licensee-owner to a person other than the owner thereof or which is located in an area or space on such premises which is leased by the licensee-owner to any such person, must be attributed to the owner for the purposes of this section and be counted as part of the gross revenue of the owner. The lessee is liable to the owner for his proportionate share of such license fees.
(3) If the amount of
license 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 licensee, the * * * Commissioner of Revenue shall:
(a) Assess and collect the additional license fees determined to be due, with interest thereon until paid; or
(b) Refund any overpayment, with interest thereon, to the licensee.
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 license fees or the date of overpayment.
(4) Failure to pay the fees provided for in this section when they are due for continuation of a license shall be deemed a surrender of the license.
SECTION 35. Section 75-76-129, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2028, this section shall read as follows:]
75-76-129. (1) On or
before the last day of each month all taxes, fees, interest, penalties,
damages, fines or other monies collected by the Department of Revenue 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) an amount equal
to Three Million Dollars ($3,000,000.00) of the revenue collected pursuant to
the fee imposed under Section 75-76-177(1)( * * *b), and (c) the revenue collected
pursuant to the fee imposed under Section 75-76-177(1)( * * *b) as a result of wagers on sporting
events shall be paid by the Department of Revenue to the State Treasurer to be
deposited in the State General Fund. The local government fees shall be
distributed by the Department of Revenue pursuant to Section 75-76-197.
(2) An amount equal to
Three Million Dollars ($3,000,000.00) of the revenue collected during that
month pursuant to the fee imposed under Section 75-76-177(1)( * * *b) shall be deposited by the Department
of Revenue into the bond sinking fund created in Section 1(3) of Chapter 479,
Laws of 2015.
(3) Revenue collected
pursuant to the fee imposed under Section 75-76-177(1)( * * *b) as a result of wagers on sporting
events shall be deposited into the State Highway Fund to be used solely for the
repair and maintenance of highways and bridges of the State of Mississippi.
This revenue shall be used first for matching funds made available to the state
for such purposes pursuant to any federal highway infrastructure program
implemented after September 1, 2018.
[From and after July 1, 2028, 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 Department of Revenue 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) an amount equal to Three Million
Dollars ($3,000,000.00) of the revenue collected pursuant to the fee imposed
under Section 75-76-177(1)( * * *b) shall be paid by the Department of
Revenue to the State Treasurer to be deposited in the State General Fund. The
local government fees shall be distributed by the Department of Revenue pursuant
to Section 75-76-197. An amount equal to Three Million Dollars ($3,000,000.00)
of the revenue collected during that month pursuant to the fee imposed under
Section 75-76-177(1)( * * *b)
shall be deposited by the Department of Revenue into the bond sinking fund
created in Section 1(3) of Chapter 479, Laws of 2015.
SECTION 36. Section 1 through 24 of this act shall be codified as a new chapter in Title 27 of the Mississippi Code of 1972.
SECTION 37. This act shall take effect and be in force from and after July 1, 2021.