MS HB1424

Amends Chapter 868, Local and Private Laws of 1992, to revise how the City of D'Iberville may expend revenue from fees imposed on cruise vessels with gaming operations that dock in the city.

Changes the allocation of cruise vessel fee revenue: 20% for public safety (reduced from 30%), 20% for municipal educational purposes, 10% to Harrison County for public safety, and 10% to Harrison County for educational purposes (reduced from 20%).

Transfers responsibility for calculating, collecting, and enforcing cruise vessel fees from the State Tax Commission to the Department of Revenue.

Maintains the existing 3.2% fee on gross gaming revenue per calendar month and the $150 annual license tax per gaming device on cruise vessels.

Requires the City of D'Iberville to notify the Department of Revenue at least 30 days before fee changes take effect.