MS SB3086

Authorizes Tunica County Board of Supervisors to impose an annual license tax of up to $250 per gaming device (including slot machines) located on vessels docked in the county where legal gaming is conducted.

Requires the license tax to be paid before a vessel may dock or continue docking in the county, with the effective date being the first day of any month.

Designates the Mississippi Department of Revenue to collect and enforce the license tax, remitting collected funds to the county by the tenth day following collection.

Permits the governing authority to change the tax amount annually with 90 days' notice to affected vessel operators and 30 days' notice to the Department of Revenue.

Allows county to deposit tax revenue into the general fund and appropriate funds for public school construction costs subject to an interlocal agreement.