Bill Text | History of Actions | Background | Title |
Description: Gaming; authorize Tax commission to determine revenue subject to fees/taxes, provide access to all licensee revenue areas (STC).
Bill Text: [Introduced]
| 1 | 01/17 (S) Referred To Finance | |
| 2 | 01/27 (S) Title Suff Do Pass | |
| 3 | 02/10 (S) Died On Calendar |
| Effective date | Passage | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Majority |
Senate Committee:
Principal Author: Robertson
Code Sections: A 075-0076-0051, A 075-0076-0081
Title: AN ACT TO AMEND SECTION 75-76-51, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE CHAIRMAN OF THE STATE TAX COMMISSION TO ADOPT REGULATIONS PRESCRIBING THE MANNER IN WHICH WINNINGS, COMPENSATION FROM GAMES AND GAMING DEVICES AND GROSS REVENUE MUST BE COMPUTED AND REPORTED BY A GAMING LICENSEE FOR THE PURPOSE OF TAXES AND LICENSE FEES IMPOSED UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO AMEND SECTION 75-76-81, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CHAIRMAN OF THE STATE TAX COMMISSION SHALL MAKE ALL DETERMINATIONS OF REVENUE SUBJECT TO TAXATION AND LICENSE FEES UNDER THE MISSISSIPPI GAMING CONTROL ACT; TO PROVIDE THAT DURING THE COURSE OF AN AUDIT OR INTERNAL CONTROL EXAMINATION, ANY AGENT OF THE CHAIRMAN OF THE STATE TAX COMMISSION SHALL BE ALLOWED UNOBSTRUCTED ACCESS TO ALL AREAS OF A GAMING LICENSEE, INCLUDING SURVEILLANCE AREAS, COUNT ROOMS AND OTHER AREAS DIRECTLY OR INDIRECTLY INVOLVED WITH THE GENERATION OR ACCOUNTING OF REVENUE; AND FOR RELATED PURPOSES.
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2005/html/History/SB/SB2920.htm