House Bill 1691

(COMMITTEE SUBSTITUTE)

AN ACT TO AMEND CHAPTER 855, LOCAL AND PRIVATE LAWS OF 1992, AS AMENDED BY CHAPTER 925, LOCAL AND PRIVATE LAWS OF 1993, AS AMENDED BY CHAPTER 923, LOCAL AND PRIVATE LAWS OF 1994, TO REVISE, FOR THE TIME PERIOD BETWEEN THE EFFECTIVE DATE OF THIS ACT AND JULY 1, 2007, THE DISTRIBUTION OF MONIES DERIVED BY HANCOCK COUNTY FROM THE FEE IMPOSED ON GROSS REVENUE OF CRUISE VESSELS LOCATED IN THE COUNTY AND FROM THE ANNUAL LICENSE TAX IMPOSED ON GAMING DEVICES FOUND ON SUCH CRUISE VESSELS; AND FOR RELATED PURPOSES.

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

SECTION 1. Chapter 855, Local and Private Laws of 1992, as amended by Chapter 925, Local and Private Laws of 1993, as amended by Chapter 923, Local and Private Laws of 1994, is amended as follows:

Section 1. The Board of Supervisors of Hancock County may require that every cruise vessel, as defined in Section 27-109-1, Mississippi Code of 1972, that is located in the county outside the corporate boundaries of any existing municipality 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 that cruise 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 cruise vessel, the Chairman of the State Tax Commission shall:

(a) Assess and collect the additional fees determined to be due, with interest thereon until paid; or

(b) Advise the governing authority to refund any overpayment, with interest thereon, to the cruise 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 the 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 resolution enacting the fee and establishing the effective date, which shall be the first day of any month. The State Tax Commission shall send the avails of the fee to the county 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 county treasury. From the effective date of this act until July 1, 2007, such monies may be expended by the county in the discretion of the board of supervisors. From and after July 1, 2007, such monies shall be expended by the county as follows: twenty percent (20%) shall be distributed to the sheriff's department of the county for any lawful department purposes; fifteen percent (15%) shall be distributed to the county school district for educational and related purposes; five percent (5%) shall be distributed to the county public libraries; ten percent (10%) shall be distributed in equal amounts to the fire protection districts of the county and the City of Waveland Fire Department for any lawful purposes related to fire protection; twenty percent (20%) shall be expended by the county to proportionately decrease the ad valorem tax levies of Hancock County; and thirty percent (30%) shall be expended for any lawful county general fund, road and bridge, and bridge construction fund purposes.

The board of supervisors may decrease the fee or increase the fee up to an amount equal to, but not exceeding, three and two-tenths percent (3.2%) of the gross revenue of the cruise vessels annually; however, the board of supervisors must notify the licensed operator of any cruise vessel which will be affected by such change not less than ninety (90) days before the effective date of the change, and the operator shall be granted the right to a hearing with the county before the effective date of the increase. At the hearing, the operator of the cruise vessel shall have the right to file any objection to the increase and shall be entitled to a full hearing on the same. The State Tax Commission shall be notified not less than thirty (30) days before the effective date of the change.

Section 2. The Board of Supervisors of Hancock County may impose an annual license tax not to exceed One Hundred Dollars ($100.00) upon each gaming device, as defined in Section 75-76-5(m), Mississippi Code of 1972, that is * * * on a cruise vessel which is located in the county outside the corporate boundaries of any existing municipality and on which legal gaming is conducted. The State Tax Commission shall collect and enforce the collection of this license tax as provided for other gaming fees under the Mississippi Gaming Control Act. This license tax shall be due and payable before a cruise vessel, as defined in Section 27-109-1, Mississippi Code of 1972, may locate in the county outside the corporate boundaries of any existing municipality, or may continue to be docked, as appropriate. Before the effective date of the license tax, the board of supervisors shall furnish the State Tax Commission a certified copy of the resolution enacting the license tax and establishing the effective date. The State Tax Commission shall send the avails of such license tax to the county on or before the tenth day following the month in which the license tax was collected. Such monies shall be deposited into the general fund of the county.

The board of supervisors may change this license tax annually; but, the board of supervisors must notify the licensed operator of any cruise vessel which will be affected by such change not less than ninety (90) days before the effective date of the change and the State Tax Commission not less than thirty (30) days before the effective date of the change.

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