Bill Text: MS HB1639 | 2014 | Regular Session | Introduced
Bill Title: Tunica County; revise distribution of gaming revenue tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-04-02 - Died In Committee [HB1639 Detail]
Download: Mississippi-2014-HB1639-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Local and Private Legislation
By: Representative Burnett (By Request)
House Bill 1639
AN ACT TO AMEND CHAPTER 866, LOCAL AND PRIVATE LAWS OF 1992, AS LAST AMENDED BY CHAPTER 920, LOCAL AND PRIVATE LAWS OF 2004, TO REVISE THE DISTRIBUTION OF THE GAMING REVENUE TAX IMPOSED BY THE BOARD OF SUPERVISORS OF TUNICA COUNTY; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 866, Local and Private Laws of 1992, as amended by Chapter 952, Local and Private Laws of 1993, as amended by Chapter 945, Local and Private Laws of 1994, as amended by Chapter 942, Local and Private Laws of 1995, as amended by Chapter 919, Local and Private Laws of 1997, as amended by Chapter 948, Local and Private Laws of 1998, as amended by Chapter 1034, Local and Private Laws of 1999, as amended by Chapter 973, Local and Private Laws of 2001, as last amended by Chapter 920, Local and Private laws of 2004, is amended as follows:
Section 1. (1) (a) The Board of Supervisors of Tunica County, Mississippi, is authorized to impose a fee in an amount not to exceed three and two-tenths percent (3.2%) of the gross gaming revenue of a gaming vessel per calendar month, on any vessel docked on Buck Lake, Mhoon Landing or on any other navigable waters that have been zoned for gaming by the Tunica County Board of Supervisors as defined in Section 27-109-1, Mississippi Code of 1972, which is located in or which is contiguous to Tunica County.
(b) 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 * * * Department of Revenue
shall:
(i) Assess and collect the additional fees determined to be due, with interest thereon until paid; or
(ii) Advise the
governing authority to refund any overpayment, with interest thereon, to the
vessel. Interest must be computed, until paid, at the rate of * * * one-half of one percent
(0.5%) per month from the first day of the first month following either the
due date of the additional fee or the date of overpayment.
(2) (a) The * * * Department of Revenue
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 * * * Department of Revenue
a certified copy of the resolution enacting the fee and establishing the
effective date, which shall be the first day of any month. The proceeds of
such tax shall be paid to Tunica County on or before the tenth day of the month
following the month in which collected.
(b) The proceeds of the tax paid to Tunica County shall be deposited into the county treasury and shall be expended by the county as follows:
(i) Twelve percent (12%) shall be deposited in the county general road fund and may be expended for any of the purposes for which monies in the general road fund of the county may be expended;
(ii) * * * Sixty-nine
percent (69%) shall be deposited into a special fund in the county treasury
and may be expended:
1. For the construction, support or maintenance of roads and bridges, public or nonprofit water and sewer systems, public or nonprofit airports, public or nonprofit convention centers, storm water drainage and flood prevention, public recreation uses, public buildings, public education facilities, medical facilities and public transportation systems; 2. To pay and/or reduce any indebtedness incurred with regard to any projects described in paragraph (b)(ii)1; or
3. For any of the purposes for which monies in the county general fund may be expended.
No funds deposited into the special fund shall be expended on projects related to the sale or distribution of gas or electricity;
(iii) Twelve percent (12%) shall be expended for educational purposes in Tunica County;
(iv) * * * Five percent (5%) shall be paid to the Town of Tunica
for deposit into the general fund of the municipality for expenditure for the
purposes of the support, operation or maintenance of fire protection, streets,
sidewalks and related structures, libraries, airports, municipal water and
sewer systems both within and outside the corporate limits, municipal
buildings, parks and recreation, the police department, supervision and
finance, advertising and bringing into favorable notice the opportunities,
possibilities and resources of the municipality, and debt service as to
existing outstanding debt of the municipality as of the effective date of this
act; and
(v) Two percent (2%) shall be expended for educational purposes in Tunica County which shall include and be limited to teacher's salary supplementation and teacher training.
(3) 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 vessels annually. The * * * Department of Revenue
shall be notified 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.
