Bill Text: MS SB2359 | 2015 | Regular Session | Enrolled
Bill Title: City of D'Iberville; revise purposes for which gaming fees may be expended.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2015-04-22 - Approved by Governor [SB2359 Detail]
Download: Mississippi-2015-SB2359-Enrolled.html
MISSISSIPPI LEGISLATURE
2015 Regular Session
To: Local and Private; Finance
By: Senator(s) Gollott, Tindell
Senate Bill 2359
(As Sent to Governor)
AN ACT TO AMEND CHAPTER 868, LOCAL AND PRIVATE LAWS OF 1992, TO REVISE THE PURPOSES FOR WHICH THE REVENUE FROM FEES IMPOSED BY THE CITY OF D'IBERVILLE ON CRUISE VESSELS THAT DOCK IN THE CITY OF D'IBERVILLE MAY BE EXPENDED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Chapter 868, Local and Private Laws of 1992, is amended as follows:
Section 1. The governing authority of the City of D'Iberville may require that every cruise vessel, as defined in Section 27-109-1, Mississippi Code of 1972, that docks in the municipality and on which legal gaming is conducted, pay a fee of up to three and two-tenths percent (3.2%) of the gross revenue of such 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 * * * Department of Revenue shall:
(a) Assess and collect the additional license 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 * * * Department of Revenue
shall calculate, collect and enforce the collection of such 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 governing authority shall furnish the * * * Department of Revenue
a certified copy of the ordinance enacting the fee and establishing the
effective date, which shall be the first day of any month. The * * *
Department of
Revenue shall send the avails of such fee to the municipality 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 general fund of the
municipality. Such monies shall be expended by the municipality as follows: * * * Twenty percent (20%)
shall be expended for * * * public safety; twenty percent (20%)
shall be distributed to the Harrison County School District to be
expended for educational purposes * * *; ten percent (10%)
shall be distributed to Harrison County and shall be expended by the county for
public safety purposes; and * * * ten percent (10%)
shall be expended for educational purposes in Harrison County.
Section 2. The governing
authority of the City of D'Iberville may impose an annual license tax not to
exceed One Hundred Fifty Dollars ($150.00) 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 cruise
vessel which docks in the municipality 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 cruise vessel,
as defined in Section 27-109-1, Mississippi Code of 1972, may dock in the
municipality, or may continue to be docked, as appropriate. Before the
effective date of the license tax, the governing authority 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 municipality 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 municipality.
The governing authority may
change this license tax annually; but the governing authority 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 * * * Department of Revenue
not less than thirty (30) days before the effective date of the change.
Section 3. Any cruise vessel on which legal gaming is conducted during the time that such vessel is docked in the municipality is subject to zoning regulations imposed by the governing authorities of the City of D'Iberville to promote the health and safety of the community, and the Mississippi Gaming Commission may conduct inspections of such vessel to ensure compliance with those regulations.
SECTION 2. This act shall take effect and be in force from and after its passage.
