Bill Text: MS HB1193 | 2011 | Regular Session | Introduced
Bill Title: Gaming; impose additional license fee on gross revenue per calendar month of gaming licensee.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Failed) 2011-02-01 - Died In Committee [HB1193 Detail]
Download: Mississippi-2011-HB1193-Introduced.html
MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Gaming; Ways and Means
By: Representative Buck (5th)
House Bill 1193
AN ACT TO AMEND SECTION 75-76-177, MISSISSIPPI CODE OF 1972, TO IMPOSE AN ADDITIONAL GAMING LICENSE FEE IN THE AMOUNT OF TWO PERCENT OF ALL GROSS REVENUE OF A GAMING LICENSEE PER CALENDAR MONTH; TO AMEND SECTION 75-76-129, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE ADDITIONAL GAMING LICENSE FEE SHALL NOT BE DEPOSITED INTO THE STATE GENERAL FUND, BUT SHALL BE DEPOSITED INTO A SPECIAL FUND; TO AMEND SECTION 75-76-195, MISSISSIPPI CODE OF 1972, TO AUTHORIZE MUNICIPALITIES AND COUNTIES IN WHICH GAMING IS CONDUCTED TO IMPOSE AN ADDITIONAL GAMING LICENSE FEE IN THE AMOUNT OF TWO-TENTHS PERCENT OF ALL GROSS REVENUE PER CALENDAR MONTH OF A GAMING LICENSEE OPERATING IN THOSE MUNICIPALITIES AND COUNTIES; TO PROVIDE THAT THE PROCEEDS OF THE ADDITIONAL LOCAL GOVERNMENT FEES SHALL BE DISTRIBUTED TO THE APPLICABLE MUNICIPALITIES AND COUNTIES; TO AMEND SECTION 75-76-197, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; TO CREATE THE "STATE SUPPLEMENTAL HIGHER EDUCATION FUND," A SPECIAL FUND TO CONSIST OF MONIES FROM THE ADDITIONAL GAMING LICENSE FEE IMPOSED BY THE STATE; TO PROVIDE THAT MONIES IN THE FUND SHALL BE USED FOR THE PURPOSE OF SUPPLEMENTING STATE SUPPORT OF THE INSTITUTIONS OF HIGHER LEARNING AND THE COMMUNITY AND JUNIOR COLLEGES IN THE STATE; TO BRING FORWARD SECTIONS 75-76-81 AND 75-76-325, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 75-76-177, Mississippi Code of 1972, is amended as follows:
75-76-177. (1) From and after August 1, 1990, there is * * * imposed and levied on each gaming licensee a license fee based upon all the gross revenue of the licensee as follows:
(a) Four percent (4%) of all the gross revenue of the licensee which does not exceed Fifty Thousand Dollars ($50,000.00) per calendar month;
(b) Six percent (6%) of all the gross revenue of the licensee which exceeds Fifty Thousand Dollars ($50,000.00) per calendar month and does not exceed One Hundred Thirty-four Thousand Dollars ($134,000.00) per calendar month; and
(c) Eight percent (8%) of all the gross revenue of the licensee which exceeds One Hundred Thirty-four Thousand Dollars ($134,000.00) per calendar month.
(2) From and after July 1, 2011, there is imposed and levied on each gaming licensee a license fee in the amount of two percent (2%) of all the gross revenue of the licensee per calendar month. This license fee shall be in addition to the license fee imposed and levied under subsection (1) of this section.
(3) All revenue received from any game or gaming device which is leased for operation on the premises of the licensee-owner to a person other than the owner thereof or which is located in an area or space on such premises which is leased by the licensee-owner to any such person, must be attributed to the owner for the purposes of this section and be counted as part of the gross revenue of the owner. The lessee is liable to the owner for his proportionate share of such license fees.
(4) If the amount of license fees required to be reported and paid under this section is later determined to be greater or less than the amount actually reported and paid by the licensee, then the Commissioner of Revenue shall:
(a) Assess and collect from the licensee the additional license fees determined to be due, with interest thereon until paid; or
(b) Refund any overpayment, with interest thereon, to the licensee.
Interest shall 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 license fees or the date of overpayment.
(5) Payment by a licensee of the fees set forth in this section is a condition of the continuation of his or her license, and failure to pay the fees * * * when they are due * * * shall be deemed a surrender of the license.
SECTION 2. Section 75-76-129, Mississippi Code of 1972, is amended as follows:
[Through June 30, 2022, this section shall read as follows:]
75-76-129. (1) On or before the last day of each month all taxes, fees, interest, penalties, damages, fines or other monies collected by the Department of Revenue during that month under the provisions of this chapter shall be paid by the department to the State Treasurer to be deposited in the State General Fund, with the exception of the following:
(a) The local government fees imposed under Section 75-76-195; * * *
(b) An amount equal to Three Million Dollars ($3,000,000.00) of the revenue collected from the fee imposed under Section 75-76-177(1)(c); and
(c) The additional gaming license fee imposed under Section 75-76-177(2).
(2) The fees that are not deposited in the State General Fund shall be distributed as follows:
(a) The local government fees shall be distributed by the Department of Revenue pursuant to Section 75-76-197.
(b) An amount equal to Three Million Dollars ($3,000,000.00) of the revenue collected during that month from the fee imposed under Section 75-76-177(1)(c) shall be deposited by the Department of Revenue into the bond sinking fund created in Section 65-39-3.
(c) The avails of the additional gaming license fee imposed under Section 75-76-177(2) shall be deposited by the department into the State Supplemental Higher Education Fund, a special fund created in Section 5 of this act.
[From and after July 1, 2022, this section shall read as follows:]
75-76-129. On or before the last day of each month, all taxes, fees, interest, penalties, damages, fines or other monies collected by the Department of Revenue during that month under the provisions of this chapter shall be paid by the department to the State Treasurer to be deposited in the State General Fund, with the exception of the following:
(a) The local government fees imposed under Section 75-76-195, which shall be distributed by the department pursuant to Section 75-76-197; and
(b) The additional gaming license fee imposed under Section 75-76-177(2), which shall be deposited by the department into the State Supplemental Higher Education Fund, a special fund created in Section 5 of this act.
SECTION 3. Section 75-76-195, Mississippi Code of 1972, is amended as follows:
75-76-195. (1) In addition to any state gaming license fees or taxes, from and after August 1, 1990, (a) a municipality may impose a fee upon a licensee located within the municipality for conducting, carrying on or operating any gambling game, slot machine or other game of chance based upon all the gross revenue of the licensee derived from his establishment within the municipality, and (b) a county may impose a fee upon a licensee located within the unincorporated area of the county for conducting, carrying on or operating any gambling game, slot machine or other game of chance based upon all the gross revenue of the licensee derived from his establishment within the unincorporated area of the county, as follows:
(i) Four-tenths percent (.4%) of all the gross revenue which does not exceed Fifty Thousand Dollars ($50,000.00) per calendar month;
(ii) Six-tenths percent (.6%) of all the gross revenue which exceeds Fifty Thousand Dollars ($50,000.00) per calendar month and does not exceed One Hundred Thirty-four Thousand Dollars ($134,000.00) per calendar month; and
(iii) Eight-tenths percent (.8%) of all the gross revenue of the licensee which exceeds One Hundred Thirty-four Thousand Dollars ($134,000.00) per calendar month.
(2) In addition to any state gaming license fees or taxes, from and after July 1, 2011, any municipality or county may impose a fee upon a licensee located within the municipality or the unincorporated area of the county, as the case may be, for conducting, carrying on or operating any gambling game, slot machine or other game of chance based upon all the gross revenue of the licensee derived from his establishment within the respective municipality or unincorporated area of the county, in the amount of two-tenths percent (.2%) of all the gross revenue per calendar month.
(3) Whenever a municipality or county imposes a fee under this section, it shall not become effective until the first day of the month following the month in which the municipality or county adopts the ordinance imposing the fee.
(4) All revenue received from any game or gaming device which is leased for operation on the premises of licensee-owner to a person other than the owner thereof or which is located in an area or space on such premises which is leased by the licensee-owner to any such person must be attributed to the owner for the purposes of this section and be counted as part of the gross revenue of the owner. The lessee is liable to the owner for his proportionate share of such fees.
(5) 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 licensee, the Department of Revenue on behalf of the local government shall:
(a) Assess and collect the additional fees determined to be due, with interest thereon until paid; or
(b) Refund any overpayment, with interest thereon, to the licensee.
Interest must be computed, until paid, at the rate of one percent (1%) per month from the first day of the month following either the due date of the additional fees or the date of overpayment.
(6) Payment by a licensee of the fees set forth in this section is a condition of the continuation of his or her license, and failure to pay the fees * * * when they are due * * * shall be deemed a surrender of the license.
SECTION 4. Section 75-76-197, Mississippi Code of 1972, is amended as follows:
75-76-197. On or before the fifteenth day of each month, the gross revenue fees collected under the provisions of Section 75-76-195 (1) and (2) during the preceding month shall be paid and distributed as follows:
(a) Fees designated as "local government fees," that are remitted by licensees who are located within an incorporated municipality shall be distributed:
(i) To such municipal corporation in the proportion that the population of the municipal corporation bears to the entire population of the county in which the municipal corporation is located, according to the most recent federal census; and
(ii) To the county in which the municipal corporation is located in the proportion that the population of the county outside of that municipal corporation bears to the entire population of the county, according to the most recent federal census.
(b) Fees designated as "local government fees," that are remitted by licensees who are not located within an incorporated municipality shall be distributed to the county in which the licensee is located.
SECTION 5. (1) There is created in the State Treasury a special fund, to be designated as the "State Supplemental Higher Education Fund." The fund shall consist of monies required to be deposited into the fund under Section 75-76-129 and any other funds that the Legislature may designate for deposit into the fund. The fund shall be maintained by the State Treasurer as a special fund, separate and apart from the State General Fund. Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.
(2) Monies in the special fund may be used only for the purpose of supplementing state support of the institutions of higher learning and the community and junior colleges in the state, and monies in the fund shall be appropriated by the Legislature in the following manner:
(a) Fifty percent (50%) to support the institutions of higher learning in the state; and
(b) Fifty percent (50%) to support the community and junior colleges in the state.
SECTION 6. Section 75-76-81, Mississippi Code of 1972, is brought forward as follows:
75-76-81. Except as otherwise provided in this section, the Chairman of the State Tax Commission shall assess and collect all taxes, fees, licenses, interest, penalties, damages and fines imposed by this chapter, and is hereby empowered to promulgate rules and regulations to administer such collections. Any records or other documents submitted by the licensee, or on his behalf, to the Mississippi Gaming Commission or executive director shall be made available to the Chairman of the State Tax Commission or his authorized agent upon written request.
The gross revenue fees levied by this chapter shall be due and payable on or before the twentieth day of the month next succeeding the month in which the fees accrue except as otherwise provided. The licensee shall make a return showing the gross revenue and compute the fee due for the period.
Except for fees imposed under Section 75-76-33(2)(f), all administrative provisions of the sales tax law, and amendments thereto, including those which provide for collection and administrative appeals procedures, fix damages, penalties and interest for failure to comply with the provisions of said sales tax law, and all other requirements and duties imposed upon any licensee or taxpayer, shall apply to all persons liable for taxes, fees and all other monies imposed under the provisions of this chapter. However, fines or other assessments levied by the Mississippi Gaming Commission or the executive director will not be considered due and payable until thirty (30) days after final determination of such fines or assessments. The Chairman of the State Tax Commission shall exercise all power and authority and perform all duties with respect to licensees or taxpayers under this chapter as are provided in said sales tax law, except where there is conflict, then the provisions of this chapter shall control.
The Mississippi Gaming Commission shall assess and collect all fees imposed under Section 75-76-33(2)(f) and shall deposit the funds received from the fees into the Mississippi Gaming Commission Fund created in Section 75-76-325.
The determination and/or assessment of any taxes, fees, licenses, interest, penalties, damages and fines under this chapter by the Chairman of the State Tax Commission, the Executive Director of the Mississippi Gaming Commission or the Mississippi Gaming Commission shall be prima facie correct.
SECTION 7. Section 75-76-325, Mississippi Code of 1972, is brought forward as follows:
75-76-325. (1) There is created in the State Treasury a special fund to be designated as the "Mississippi Gaming Commission Fund." The special fund shall consist of monies deposited therein under Section 75-76-81 and monies from any other source designated for deposit into the fund. Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the fund.
(2) Monies in the special fund may be used by the commission, upon appropriation by the Legislature, only for the purposes of carrying out the provisions of this chapter. Unexpended amounts remaining in the special fund at the end of a fiscal year shall be used by the commission in calculating the amounts of fees to be imposed under Section 75-76-33(2)(f) during the next succeeding state fiscal year that will be necessary to provide the commission with sufficient revenue, when combined with other monies deposited into the special fund, to carry out the provisions of this chapter without any state general funds.
SECTION 8. This act shall take effect and be in force from and after July 1, 2011.
