Mississippi Code 1972 (2023) › Title 75 - REGULATION OF TRADE, COMMERCE AND INVESTMENTS (§§ 75-1-101 — 75-NEW-NEW-007) › Chapter 76 - MISSISSIPPI GAMING CONTROL ACT (§§ 75-76-1 — 75-76-325) › LICENSING AND FINDINGS OF SUITABILITY (§§ 75-76-61 — 75-76-101) › Section 75-76-81 - Commissioner of Revenue of the Department of Revenue to collect all taxes, fees, penalties, etc.; due date of gross revenue fees; application of sales tax law; funding of agency expenses; deposit of monies into State General Fund

Except as otherwise provided in this section, the Chairman of the State Tax Commission shall assess and collect all taxes, fees, licenses, interest, penalties, damages and fines imposed by this chapter, and is hereby empowered to promulgate rules and regulations to administer such collections. Any records or other documents submitted by the licensee, or on his behalf, to the Mississippi Gaming Commission or executive director shall be made available to the Chairman of the State Tax Commission or his authorized agent upon written request.
The gross revenue fees levied by this chapter shall be due and payable on or before the twentieth day of the month next succeeding the month in which the fees accrue except as otherwise provided. The licensee shall make a return showing the gross revenue and compute the fee due for the period.
Except for fees imposed under Section
75-76-33(2)(f)
, all administrative provisions of the sales tax law, and amendments thereto, including those which provide for collection and administrative appeals procedures, fix damages, penalties and interest for failure to comply with the provisions of said sales tax law, and all other requirements and duties imposed upon any licensee or taxpayer, shall apply to all persons liable for taxes, fees and all other monies imposed under the provisions of this chapter. However, fines or other assessments levied by the Mississippi Gaming Commission or the executive director will not be considered due and payable until thirty (30) days after final determination of such fines or assessments. The Chairman of the State Tax Commission shall exercise all power and authority and perform all duties with respect to licensees or taxpayers under this chapter as are provided in said sales tax law, except where there is conflict, then the provisions of this chapter shall control.
The Mississippi Gaming Commission shall assess and collect all fees imposed under Section
75-76-33(2)(f)
and shall deposit the funds received from the fees into the Mississippi Gaming Commission Fund created in Section
75-76-325
.
The determination and/or assessment of any taxes, fees, licenses, interest, penalties, damages and fines under this chapter by the Chairman of the State Tax Commission, the Executive Director of the Mississippi Gaming Commission or the Mississippi Gaming Commission shall be prima facie correct.
From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law.
From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.
Laws, 1990 Ex Sess, ch. 45, § 41; Laws, 2010, ch. 431, § 2, eff. 3/24/2010.
Amended by Laws, 2016, ch. 459, SB 2362, 6, eff. 7/1/2016.