Jackson Code of Ordinances § 114-121 Title of article.
Sec. 114-121. - Title of article.
This article shall be cited as the "Slot Amusement Machine Tax Ordinance."
(Code 1971, § 17-54)
SLOT AMUSEMENT MACHINE TAX
Jackson Code of Ordinances ch. 114, art. IV
in effectJackson Code of Ordinances § 114-122 Definitions.
Sec. 114-122. - Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
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 picture or heard any music, or wherein any game may be played, or any form of diversion had.
(Code 1971, § 17-55)
Jackson Code of Ordinances § 114-123 Placing of machine without tax payment.
Sec. 114-123. - Placing of machine without tax payment.
It shall be unlawful for any person to place on location any slot amusement machine without paying the tax levied in this article.
(Code 1971, § 17-56)
Jackson Code of Ordinances § 114-124 Tax levied.
Sec. 114-124. - Tax levied.
(a) There is hereby levied and imposed one-half of the tax described in this section as authorized by MCA 1972, § 27-27-5, upon each person engaging in the business of owning or placing on location for the purpose of operation any slot amusement machine, annual license taxes according to the following schedule:
(1) For each machine wherein may be seen any picture or heard any music, a license tax shall be charged for each such machine in the sum of $27.00.
(2) For each machine, not elsewhere specifically taxed in this section, wherein or whereby any game may be played or any form of diversion had, a license tax shall be charged for each such machine in the sum of $45.00.
(3) For each machine, not elsewhere specifically taxed in this section, wherein or by means of which children may obtain a ride upon a "hobby horse" or the figure of any animal, or upon the figure of a boat, airplane, rocket, or other such machine, a license tax shall be charged in the amount of $18.00 for each machine.
(b) The amount of the license tax to be paid for a period of less than 12 months shall be that proportionate amount of the annual license tax that the number of months, or fractional part thereof, remaining until January 1 next bears to 12 months.
(Code 1971, § 17-57)
Jackson Code of Ordinances § 114-125 License required.
Sec. 114-125. - License required.
Every person engaged in the business of owning or placing on location for the purpose of operation any slot amusement machine shall first, before commencing the same, apply for, pay for, and procure from the director of revenues and assessments a privilege license authorizing him to engage in the business or exercise the privilege specified therein.
(Code 1971, § 17-58)
Jackson Code of Ordinances § 114-126 Term for tax and license; renewal of license.
Sec. 114-126. - Term for tax and license; renewal of license.
The tax levied under the provisions of this article shall be due and payable annually on January 1, and all licenses issued under the provisions of this article shall expire annually on December 31. A license may be renewed without penalty during the month of January.
(Code 1971, § 17-59)
Jackson Code of Ordinances § 114-127 Owner entitled to operate machine during license term; changes in operation.
Sec. 114-127. - Owner entitled to operate machine during license term; changes in operation.
The license issued under provisions of this article shall entitle the owner or the person placing the machine on location for the purpose of operation to operate a machine of the type specified until December 31 next.
(Code 1971, § 17-60)
Jackson Code of Ordinances § 114-128 Transfer of ownership.
Sec. 114-128. - Transfer of ownership.
When ownership of a machine upon which a valid license required by this article is attached is transferred to another person, no additional tax shall be required.
(Code 1971, § 17-61)
Jackson Code of Ordinances § 114-129 Refunds not granted for failure of machine.
Sec. 114-129. - Refunds not granted for failure of machine.
No refund of a tax levied under the provisions of this article shall be allowed for failure or inability to exercise the privilege granted after the license has been issued.
(Code 1971, § 17-62)
Jackson Code of Ordinances § 114-130 Penalties.
Sec. 114-130. - Penalties.
(a) 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 in this article shall be liable for the amount of the tax and 50 percent of the amount of the tax as penalty.
(b) Any person who has paid the tax for the operation of a machine, but who has failed to affix the license to the machine shall also be liable for 50 percent of the amount of the tax as penalty.
(Code 1971, § 17-63)
Jackson Code of Ordinances § 114-131 Exemptions.
Sec. 114-131. - Exemptions.
This article shall not apply to any machine operated for legal gaming purposes at a gaming establishment licensed by the state 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 lease without being operated, to any pool table operated in a place of business commonly known as a pool hall or billiard parlor when the gross income from the operation of such pool table is taxable under the state sales tax law (MCA 1972, § 27-65-1 et seq.), or to any antique coin machine as defined in MCA 1972, § 27-27-12.
(Code 1971, § 17-64)
Jackson Code of Ordinances § 114-132 Tax to be in addition to other taxes.
Sec. 114-132. - Tax to be in addition to other taxes.
The license tax levied by this article shall be in addition to all other taxes levied by law.
(Code 1971, § 17-65)
Jackson Code of Ordinances § 114-133 Adoption of state law.
Sec. 114-133. - Adoption of state law.
All of the general provisions of MCA 1972, §§ 27-17-1—27-17-521, insofar as they apply to municipalities, shall apply to and are hereby adopted as the means by which the provisions of this article may be enforced and the taxes and penalties imposed may be collected.
(Code 1971, § 17-66)
Jackson Code of Ordinances § 114-134 Recordkeeping required.
Sec. 114-134. - Recordkeeping required.
It shall be the duty of every person taxable under this article to keep and preserve for a period of three years adequate records showing the location on which each machine is placed for the purpose of operation, type of machine.
(Code 1971, § 17-67)
Source: City of Jackson, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/jackson/codes/code_of_ordinances?nodeId=COOR_CH114TA_ARTIVSLAMMATAFetched: 11/1/2026