MS SB3020

Imposes a 5% tax on gross revenues of satellite broadcasting service providers for services delivered to Mississippi subscribers, including direct broadcast satellite service, premium channels, installation, repair, and rental charges

Defines gross revenues as all revenues received from in-state subscribers, determined by generally accepted accounting principles, regardless of where the service is billed or paid

Requires the Mississippi Department of Revenue to administer the tax following existing sales and use tax procedures

Directs 15% of collected revenue to the Integrated Public Safety Communications Fund from July 1, 2012 through June 30, 2014

Increases the allocation to the Integrated Public Safety Communications Fund to 75% of collected revenue beginning July 1, 2014