MS HB1096

Authorizes issuance of temporary theatre permits (not to exceed 5 days) to charitable nonprofit organizations exempt under IRC Section 501(c)(3) or (4) that own or operate theatre facilities featuring plays and theatrical performances.

Temporary theatre permits allow sale of alcoholic beverages to theatre patrons during performances for on-premises consumption only; beverages must be obtained from package retailers in the same county.

Authorizes issuance of charter ship operator's permits allowing permit holders and employees to serve and control alcoholic beverages brought onto the ship by customers during private charters in Mississippi waters south of the three most southern counties.

Charter ship operator's permits do not authorize the permit holder to sell, charge for, or supply alcoholic beverages; all beverages must be removed from the ship at the conclusion of each charter.

Establishes privilege license tax fees of $10.00 for temporary theatre permits and $100.00 for charter ship operator's permits; effective July 1, 2015.