§ 27-27-1. Short title
This article may be cited as “Slot Amusement Machine Tax Law.”
§ 27-27-11. Exemptions
This article shall not apply to any machine operated for legal gaming purposes at a gaming establishment licensed by the Mississippi Gaming Commission, to bingo or pull-tab machines which are located on the premises of charitable bingo licensees, to any machine kept at a regular place of business of distributors or manufacturers for sale or […]
§ 27-27-12. Antique coin machines
The purpose of this section is to protect and foster the collection and restoration of antique coin machines not used for gambling purposes, due to their aesthetic value and significance in Mississippi history. An “antique coin machine” is defined as any mechanical device or contrivance that is twenty-five (25) or more years old and that […]
§ 27-27-13. License tax in addition to other taxes
The license tax levied by this article shall be in addition to all other taxes levied by law.
§ 27-27-15. Seizure; penalty for interference with officer; custody
The officer collecting the tax or any agent appointed by him shall have full and complete authority, without an order from any court, to take possession of any slot amusement machine, and keep, seal or otherwise prevent the operation of such machine for failure to pay the license tax and any penalty, or for operation […]
§ 27-27-17. Records
It shall be the duty of every person taxable under this article to keep and preserve for a period of three (3) years adequate records showing the location on which each machine is placed for the purpose of operation, type of machine and the size coin required to operate the machine one (1) time.
§ 27-27-19. Administration
The administration of this article is vested in and shall be exercised by the officer collecting the tax who may act through his duly appointed and qualified deputies or agents, who shall serve under him and perform such duties as may be required. The officer collecting the tax may promulgate such regulations, not inconsistent with […]
§ 27-27-21. Payment of taxes and penalties into general fund of county or municipality
All taxes levied and penalties imposed by this article and required to be paid shall be payable in cash or by personal check, cashier’s check, money order, or bank exchange which shall be deposited in the general fund of the county or municipality, as appropriate, on the same day in which they are collected. No […]
§ 27-27-3. Definitions
The words, terms, and phrases, when used in this article, shall have the meaning ascribed to them herein. “Slot amusement machine” or “machine” means any mechanical device or contrivance which is operated, played, worked, manipulated, or used by inserting or depositing any coin, slug, token, or thing of value, in which may be seen any […]
§ 27-27-5. Tax levied
The board of supervisors of each county and the governing authorities of each municipality may levy, assess and collect annual license taxes according to the following schedules: For each machine wherein may be seen any picture or heard any music, a license tax for each such machine the sum of Twenty-seven Dollars ($27.00). For each […]
§ 27-27-7. License and stickers
Every person engaged in the business of owning or placing on location for the purpose of operation any slot amusement machine shall file an application for a license with the officer collecting the tax on forms furnished by him for that purpose. The application shall contain such information as may be required and shall be […]
§ 27-27-9. Penalties
Any person engaged in the business of owning or placing on location for the purpose of operation, any slot amusement machine without the payment of the tax imposed herein, shall be liable for the amount of tax and fifty percent (50%) of the amount of the tax as penalty. Any person who has paid the […]