Senate Bill 3086

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF TUNICA COUNTY, MISSISSIPPI, TO IMPOSE A LICENSE TAX UPON GAMING DEVICES LOCATED ON VESSELS WHICH DOCK IN THE COUNTY; AND FOR RELATED PURPOSES.

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

SECTION 1. The Board of Supervisors of Tunica County, Mississippi, may impose an annual license tax not to exceed Two Hundred Fifty Dollars ($250.00) upon each gaming device (as defined in Section 75-76-5(m), Mississippi Code of 1972), including slot machines (as defined in Section 75-76-5(ff), Mississippi Code of 1972), located on a vessel which docks in the county and on which legal gaming is conducted. The Department of Revenue 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 vessel, as defined in Section 27-109-1, Mississippi Code of 1972, may dock in the county, or may continue to be docked, as appropriate. Before the effective date of the license tax, the board of supervisors shall furnish the Department of Revenue a certified copy of the ordinance enacting the license tax and establishing the effective date, which shall be the first day of any month. The Department of Revenue 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. In addition to any other purposes, the board of supervisors may appropriate funds generated by the tax for the purpose of paying costs associated with the construction of a new public school subject to the requirements of an interlocal agreement and understanding.

The governing authority may change this license tax annually; but the governing authority must notify the licensed operator of any vessel which will be affected by such change not less than ninety (90) days before the effective date of the change and the Department of Revenue 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.