House Bill 1492

AN ACT TO REQUIRE THE PAYMENT OF A ONE DOLLAR FEE ON THE SALE OF EACH MOVIE TICKET; TO PROVIDE FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT OF THE FEE BY THE MISSISSIPPI STATE TAX COMMISSION; TO PROVIDE THAT THE FEE BE DEPOSITED INTO THE STATE GENERAL FUND; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) There is imposed a movie or motion picture ticket fee upon the sale of each movie ticket sold at a movie theatre. The fee shall be imposed on any individual who purchases an admission ticket at a movie theater. For purposes of this section a movie theater includes a cinema, movie house, picture palace and any other place where a movie or motion picture is shown to the general public for the purchase of an admission ticket. The fee shall be charged by the movie theater to the person who purchases a movie ticket. The fee shall be imposed at the rate of One Dollar ($1.00) for each movie ticket sold. The fee shall be added to the total cost to the purchaser at retail after all applicable sales taxes on the movie ticket have been computed. The fee imposed, less five percent (5%) of fees collected, which shall be retained by the movie or motion picture theater as collections costs, shall be paid to the State Tax Commission in the form and manner required by the State Tax Commission and shall include a statement showing the total number of movie tickets sold during the preceding month. The State Tax Commission shall promulgate rules and regulations necessary to administer the fee collection and enforcement.

(2) The State Tax Commission shall administer, collect and enforce the fee authorized under this section under the same procedures used in the administration, collection and enforcement of the state sales tax imposed under Chapter 65, Title 27, Mississippi Code of 1972, except as provided in this section. The proceeds of the movie ticket fee, less five percent (5%) of the costs, shall be transferred by the State Tax Commission into the General Fund of the state as proceeds from the movie ticket fee, which must be designated separately from any other taxes or fees that may be deposited into the fund.

SECTION 2. This act shall take effect and be in force from and after July 1, 2004.