HB1268_S_Amend

SECTION 1. Section 27-109-1, Mississippi Code of 1972, is amended as follows:

27-109-1. (1) The provisions of this chapter shall be administered by the State Tax Commission, which shall administer them for the protection of the public and in the public interest in accordance with the policy of this state.

(2) (a) The operator of any cruise vessel or vessel operating within the territorial jurisdiction of the State of Mississippi shall be required to apply for and obtain a privilege license from the State Tax Commission. For purposes of this chapter, the operator of any cruise vessel or vessel shall be identified as any owner or lessee which is vested with the authority and responsibility to manage daily operations of any such cruise vessel or vessel.

(b) For purposes of this chapter: * * *

(i) "Cruise vessel" means a vessel which complies with all U.S. Coast Guard regulations, having a minimum overall length of one hundred fifty (150) feet and a minimum draft of six (6) feet and which is certified to carry at least two hundred (200) passengers; and the term "vessel" shall mean a vessel having a minimum overall length of one hundred fifty (150) feet. * * *

(ii) "Vessel" shall also mean a "cruise vessel" as referred to in Section 27-109-11.

(i) "Navigable waters" means any rivers, creeks, bayous or other bodies of water within any county in this state bordering on the Mississippi River that are used or susceptible of being used as an artery of commerce and which either in their natural or improved condition are used or suitable for use as an artery of commerce or are used for the docking or mooring of a vessel, notwithstanding interruptions between the navigable parts of such rivers, creeks, bayous or other bodies of water by falls, shallows, or rapids compelling land carriage.

(ii) "Waters within the State of Mississippi which lie adjacent to the three (3) most southern counties of the state" shall have the meaning ascribed to that term in the rules and regulations of the Mississippi Gaming Commission on January 1, 2005.

(3) (a) For purposes of this subsection:

(i) "Person" and "gaming license" shall have the meanings ascribed to those terms in Section 75-76-5.

(ii) "Waters within the State of Mississippi which lie adjacent to the three (3) most southern counties of the state" shall have the meaning ascribed to the term in subsection (2) of this section.

(b) After July 1, 2005, any person possessing a valid gaming license to conduct legal gaming on a cruise vessel or vessel on waters within the State of Mississippi which lie adjacent to the three (3) most southern counties of the state may construct permanent structures upon which to place the vessel or cruise vessel where the licensee has received approval to offer legal gaming. Such permanent structures shall be included within the meanings of the terms "cruise vessel" and "vessel" under this section. In the event that such a gaming licensee constructs permanent structures under this subsection, the requirement that a cruise vessel have a minimum draft of six (6) feet shall not apply. This subsection shall not authorize the conducting of legal gaming on such vessels or cruise vessels which are not on, in or above public trust tidelands. The Mississippi Gaming Commission shall publish a map showing the waters within the State of Mississippi which lie adjacent to the three (3) most southern counties of the state upon which legal gaming may be conducted.

(4) The commission and its agents may:

(a) Inspect and examine all premises on the cruise vessel.

(b) Inspect all equipment and supplies in, upon or about such premises.

(c) Summarily seize and remove from such 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.

(5) 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 commission, 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 privilege license. If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, he must maintain all books, papers and records until a final order is entered on the determination.

(6) The commission may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of the administration and enforcement of this chapter, the commission and the executive, supervisory and investigative personnel of the commission have the powers of a peace officer of this state.

(7) The commission, or any of its members, has 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 commission 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 commission is guilty of perjury. The commission, or any member thereof, may appoint hearing examiners who may administer oaths and receive evidence and testimony under oath.

SECTION 2. This act shall take effect and be in force from and after July 1, 2005.