Miss. Code § 75-76-191

Current through the 2024 Regular Session

Section 75-76-191 - Additional license fee imposed on applicants for state gaming license based on number of games operated

(1) In addition to any other state gaming license fees provided for in this chapter, from and after August 1, 1990, there is hereby imposed and levied on each applicant for a state gaming license a license fee to be determined on the basis of the following annual rates:

(a) From establishments operating or to operate ten (10) games or less:

Those establishments operating or to operate one (1) game, the sum of Fifty Dollars ($50.00).

Those establishments operating or to operate two (2) games, the sum of One Hundred Dollars ($100.00).

Those establishments operating or to operate three (3) games, the sum of Two Hundred Dollars ($200.00).

Those establishments operating or to operate four (4) games, the sum of Three Hundred Seventy-five Dollars ($375.00).

Those establishments operating or to operate five (5) games, the sum of Eight Hundred Seventy-five Dollars ($875.00).

Those establishments operating or to operate six (6) or seven (7) games, the sum of One Thousand Five Hundred Dollars ($1,500.00).

Those establishments operating or to operate eight (8), nine (9) or ten (10) games, the sum of Three Thousand Dollars ($3,000.00).

(b) From establishments operating or to operate more than ten (10) games:

For each game up to and including sixteen (16) games, the sum of Five Hundred Dollars ($500.00).

For each game from seventeen (17) to twenty-six (26) games, inclusive, the sum of Four Thousand Eight Hundred Dollars ($4,800.00).

For each game from twenty-seven (27) to thirty-five (35) games, inclusive, the sum of Two Thousand Eight Hundred Dollars ($2,800.00).

For each game more than thirty-five (35) games, the sum of One Hundred Dollars ($100.00).

(2) The license fee imposed by this section is to be paid by the applicant to the State Tax Commission on or before the filing of the application for issuance of a gaming license by the applicant, and is to be paid annually thereafter for continuation of the gaming license. Upon such payment, the Chairman of the State Tax Commission shall certify to the executive director that such fee has been paid by the applicant, and the amount of the fee paid.

(3) Card games, that is, stud or draw poker, bridge, whist, solo, low ball, and panguingui for money, and slot machines, when not utilized as an adjunct to or a unit of any banking, percentage or mechanical device or machine, are not gambling games under the provisions of this section.

(4) All games operated or conducted in one (1) room or a group of rooms in the same or a contiguous building or vessel are considered one (1) operation, and the license to be paid must be determined on the aggregate number of games in each room or group of rooms in the same or a contiguous building or vessel.

Miss. Code § 75-76-191

Laws, 1990 Ex Sess, ch. 45, § 97, eff. 6/29/1990.