MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Local and Private

By: Senator(s) Dearing

AN ACT TO AMEND CHAPTER 972, LOCAL AND PRIVATE LAWS OF 1994, TO AUTHORIZE THE BOARD OF SUPERVISORS OF ADAMS COUNTY TO IMPOSE FEES ON THE GROSS REVENUE OF GAMING VESSELS WHICH DOCK IN THE COUNTY IN AN AMOUNT LESS THAN THE 3.2% REQUIRED BY CURRENT LAW; AND FOR RELATED PURPOSES.

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

SECTION 1. Chapter 972, Local and Private Laws of 1994, is amended as follows:

Section 1. The Board of Supervisors of Adams County may require that every vessel, as defined in Section 27-109-1, Mississippi Code of 1972, that docks in Adams County outside of the corporate limits of the City of Natchez, as such limits existed on December 31, 1993, and on which legal gaming is conducted, pay a fee in an amount not to exceed 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 ordinance enacting the fee and establishing the effective date, which shall be the first day of any month. Seventy-five percent (75%) of the avails of such fee are allocated to Adams County, and twenty-five percent (25%) of the avails of such fee are allocated to the City of Natchez. 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. Such monies shall be expended by the county as follows: (a) for the construction, operation and maintenance of infrastructure relating to 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; (c) for fire protection, security and law enforcement equipment and personnel related to gaming; and (d) for any other use as may be determined by the board of supervisors. The board of supervisors may allocate up to ten percent (10%) of such monies to fund budget requests made by the Natchez-Adams School District.

Section 2. The fee authorized in Section 1 of this act is in addition to the license fee authorized in Section 75-76-195, Mississippi Code of 1972.

Section 3. Any vessel on which legal gaming is conducted during the time that such vessel is docked in Adams County outside the corporate limits of the City of Natchez is subject to zoning regulations imposed by the board of supervisors 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 4. This act shall take effect and be in force from and after its passage.

SECTION 2. This act shall take effect and be in force from and after its passage.