MS SB3095

Authorizes the Tunica County Board of Supervisors to impose an annual license tax not to exceed $150.00 per gaming device located on vessels docked in the county where legal gaming is conducted.

Requires the Department of Revenue to collect and enforce the license tax under the Mississippi Gaming Control Act, with payment due before a vessel may dock or continue docking in the county.

Mandates the board furnish the Department of Revenue a certified copy of the ordinance establishing the license tax and effective date (which must be the first day of a month) before implementation.

Requires the Department of Revenue to remit collected tax avails to the county by the tenth day following the month of collection, deposited into the county's general fund.

Allows the governing authority to adjust the license tax annually with 90 days' notice to affected vessel operators and 30 days' notice to the Department of Revenue.