MS SB3119

Authorizes Tunica County Board of Supervisors to impose a gaming revenue tax of up to 3.2% per calendar month on gaming vessels docked in the county.

Replaces references to "State Tax Commission" with "Department of Revenue" for calculation, collection, and enforcement of the gaming tax.

Requires proceeds from gaming tax attributable to sports pools or race books to be deposited into a special county fund and used solely to pay or reduce indebtedness for public school building construction.

Maintains existing distribution of other gaming tax proceeds: 12% to county road fund, 64% to special county fund for infrastructure and debt service, 12% for educational purposes, 10% to Town of Tunica, and 2% for teacher salary supplementation and training.

Takes effect upon passage.