MS SB2359

Allows City of D'Iberville to impose a fee of up to 3.2% on gross monthly revenue from cruise vessels conducting legal gaming that dock in the city.

Revises distribution of gaming fee revenue: 20% for municipal public safety (reduced from 30%), 20% to Harrison County School District for education, 10% to Harrison County for public safety, and 10% for Harrison County educational purposes (reduced from 20%).

Authorizes D'Iberville to impose an annual license tax up to $150 per gaming device on cruise vessels, with Department of Revenue handling collection and enforcement.

Transfers fee collection and enforcement responsibilities from the State Tax Commission to the Department of Revenue.

Subjects cruise vessels conducting legal gaming to municipal zoning regulations and allows Mississippi Gaming Commission to conduct compliance inspections.