35 Miss. Code. R. 5-03-08-101
§ 75-76-197 requires that the Local Government Fee collected under the provisions of § 75-76-195 be distributed as follows:
1. If the
licensed gaming establishment is not located within an incorporated
municipality, then the entire proceeds of the tax received shall be forwarded
to the county in which the establishment is located.
2. If the licensed gaming establishment is
located within an incorporated municipality, then the proceeds of the tax
received shall be forwarded to the municipality in the proportion that the
population of the municipal corporation bears to the entire population of the
county, and to the county in proportion to the population of the county outside
of the municipal corporation bears to the entire population of the county. The
populations for the municipality and for the county shall be determined by the
most recent federal census.
Notes
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