MS HB1670

Adds a 3.5% sales tax on gross revenue from sales of admissions or tickets to motion picture theaters and movie theaters, in addition to existing amusement taxes.

Defines "motion picture theater or movie theater" as any cinema, movie house, picture palace, or similar venue where movies are shown to the public for an admission or ticket charge.

Maintains existing exemptions from amusement taxes, including admissions to religious/charitable events, high school athletic contests, professional baseball and hockey games, and university/community college championships.

Requires operators of amusement venues to collect the tax in addition to admission prices and be liable for payment based on actual admission charges.

Effective date: July 1, 2010.