GAMING ESTABLISHMENTS

Gulfport Code of Ordinances ch. 5, art. XI

in effect

Gulfport Code of Ordinances § 5-275 Purpose.

Sec. 5-275. - Purpose. The purpose of this article is to impose a fee upon every person or vessel, as defined in this article, located within the municipality of Gulfport including the Mississippi State Port of Gulfport who has been granted the required federal and state licenses to operate, conduct, or carry on any legal gaming as allowed by the Mississippi Gaming Control Act. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-276 Definitions.

Sec. 5-276. - Definitions. For the purpose of this article the following words shall have the respectively ascribed meanings consistent with the Mississippi Gaming Control Act: Commission or Mississippi Gaming Commission, through September 30, 1993, means the state tax commission, and thereafter means the Mississippi Gaming Commission unless otherwise designated by amendment to the Mississippi Gaming Control Act. Gambling game means any banking or percentage game played with cards, with dice or with any mechanical, electromechanical or electronic device or machine for money, property, checks, credit or any representative of value, including, without limiting the generality of the foregoing, faro, monte, roulette, keno, fan-tan, twenty-one, blackjack, seven and a half, big injun, klondike, craps, poker, chuck-a-luck (dai shu), wheel of fortune, chemin de fer, baccarat, pai gow, beat the banker, panguingui, slot machine, or any other game or device approved by the commission. Game or gambling game shall not include bingo games or raffles or related games which are held pursuant to the Charitable Bingo Law of the State of Mississippi as provided by provisions of Mississippi Code Annotated § 97-33-50, et seq. Gaming device means any mechanical, electromechanical or electronic contrivance, component or machine used in connection with gaming or any game which affects the result of a wager by determining win or loss. The term includes a system for processing information which can alter the normal criteria of random selection, which affects the operation of any game, or which determines the outcome of a game. The term does not include a system or device which affects a game solely by stopping its operation so that the outcome remains undetermined, and does not include any antique coin machine as defined in Mississippi Code Annotated, Section 27-27-12. Gaming license means any license issued by the state which authorizes the person named therein to engage in gaming. Gross revenue means the total of all of the following, less the total of all cash paid out as losses to patrons and those amounts paid to purchase annuities to fund losses paid to patrons over several years by independent financial institutions: (1) Cash received as winnings; (2) Cash received in payment for credit extended by a licensee to a patron for purposes of gaming; and (3) Compensation received for conducting any game in which the licensee is not party to a wager. For the purposes of this definition, cash or the value of non-cash prizes awarded to patrons in a contest or tournament are not losses. The term does not include: (1) Counterfeit money or tokens; (2) Coins of other countries which are received in gaming devices; (3) Cash taken in fraudulent acts perpetrated against a licensee for which the licensee is not reimbursed; or (4) Cash received as entry fees for contests or tournaments in which the patrons compete for prizes. License means a gaming license or a manufacturer's, seller's or distributor's license. Licensee means any person to whom a valid license has been issued. Operation means the conduct of gaming. Person means any association, corporation, firm, partnership, trust or other form of business association as well as a natural person. Premises means land, together with all buildings, improvements, and personal property thereon, and includes all parts of any vessel or cruise vessel. Slot machine means any mechanical, electrical, or other device, contrivance, or machine which, upon insertion of a coin, token, or similar object, or upon payment of any consideration, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens, or anything of value, whether the payoff is made automatically from the machine or in any other manner. This term does not include any antique coin machine as defined in Mississippi Code Annotated, § 27-27-12. Vessel or cruise vessel shall have the meaning ascribed under Mississippi Code Annotated section 27-109-1. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-277 [Payment and determination of fee.]

Sec. 5-277. - [Payment and determination of fee.] Each licensee located within the municipality who conducts, operates, or carries on any gambling game, slot machine, or game of chance from his establishment within the municipal boundaries of the city shall pay a fee based upon all the gross revenue of the licensee derived from his establishment. This fee shall be determined according to the following schedule: (1) Four-tenths ( 4/10 ) of a percent of all the gross revenue which is less than or equal to fifty thousand dollars ($50,000.00) per calendar month; and (2) Six-tenths ( 6/10 ) of a percent of all the gross revenue between fifty thousand dollars ($50,000.00) and less than or equal to one hundred thirty-four thousand dollars (134,000.00) per calendar month; and (3) Eight-tenths ( 8/10 ) of a percent of all the gross revenue of the licensee which is greater than one hundred thirty-four thousand dollars ($134,000.00) per calendar month. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-278 [Revenue received while on leased property.]

Sec. 5-278. - [Revenue received while on leased property.] All revenue received from any game or gaming device which is leased for operation on the premises of licensee-owner to a person other than the owner thereof or which is located in an area or space on such premises which is leased by the licensee-owner to any such person must be attributed to the owner for the purposes of this section and be counted as part of the owner's gross revenue. The licensee is liable to the owner for his proportionate share of such fees. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-279 [Fees—Collection.]

Sec. 5-279. - [Fees—Collection.] The fees assessed by the city pursuant to the Mississippi Gaming Control Act and Code of Ordinances of the city, section 5-277, shall be collected by the state tax commission and shall be due and payable on or before the twentieth day of the month next succeeding the month in which the fees accrue. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-280 [Same—Distribution.]

Sec. 5-280. - [Same—Distribution.] The fees collected pursuant to the Code of Ordinances of the city, section 5-277 are designated "local government fees" by the licensee and shall be distributed by the state tax commission to the city on or before the fifteenth day of the month following the month in which the fees were collected. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-281 [Same—Overpayment, underpayment.]

Sec. 5-281. - [Same—Overpayment, underpayment.] In the case of either overpayment or underpayment of any fees due under the Code of Ordinances of the city, section 5-277, the state tax commission shall appropriately assess and collect or refund the corrected assessment of fees, with interest thereon computed at the rate of one (1) percent per month from the first day of the month following the due date of the fees or the date of overpayment. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-282 [Same—Failure to pay; penalty.]

Sec. 5-282. - [Same—Failure to pay; penalty.] Failure of any licensee to pay the fees assessed by the city as authorized by the Mississippi Gaming Control Act and as prescribed by the Code of Ordinances of the city, section 5-277, as they come due shall be penalized in accordance with the schedule set forth in the Mississippi Gaming Control Act, Mississippi Code Annotated section 75-76-93. (Ord. No. 1903, § 1, 11-21-91; Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-283 [Same—Gross Revenue.]

Sec. 5-283. - [Same—Gross Revenue.] In addition to the revenues assessed under section 5-277, every vessel defined in Mississippi Code Annotated, Section 27-109-1, that docks in the municipality of the City of Gulfport, including the Mississippi State Port at Gulfport, and on which legal gaming is conducted, shall pay a fee of three and two tenths (3.2) percent of the gross revenue of such vessel per calendar month. (Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-284 [Fees—Over payment, underpayment; interest.]

Sec. 5-284. - [Fees—Over payment, underpayment; interest.] If the amount of fees required to be reported and paid pursuant to section 5-283 is later determined to be greater or less than the amount actually reported and paid by the cruise vessel, the chairman of the state tax commission shall: (1) Assess and collect the additional license fees determined to be due, with interest thereon until paid; or (2) Advise the governing authority to refund any overpayment, with interest thereon to the vessel. Interest thereon must be computed, until paid, at the rate of one (1) percent per month from the first day of the month following either the due date of the additional fee, or the date of overpayment. (Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-285 [Enforcement.]

Sec. 5-285. - [Enforcement.] The state tax commission shall calculate, collect and enforce the collection of fees assessed under section 5-283 as provided for the calculation, collection and enforcement of the license fee under Mississippi Code Annotated, Section 75-76-177. The state tax commission shall send the avails of such fee to the city on or before the tenth day of each month following the month in which the fee was collected. (Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-286 [Expenditures.]

Sec. 5-286. - [Expenditures.] All monies collected by the city as assessed under section 5-283 shall be deposited into the general fund of the city. Such monies shall be expended by the city, as follows: (1) Twenty (20) percent shall be expended for public safety; (2) Twenty (20) percent shall be expended for educational purposes; (3) Ten (10) percent shall be distributed to Harrison County and shall be expended by the county for public safety purposes; and (4) Ten (10) percent shall be expended for educational purposes in Harrison County. (Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-287 [Additional license tax.]

Sec. 5-287. - [Additional license tax.] In addition to the fees assessed by the city under sections 5-277 and 5-283, each licensee located within the municipality, including the Mississippi State Port at Gulfport shall pay an annual license tax of two hundred fifty dollars ($250.00) upon each table game and/or card game as defined in section 5-276(i) above; and one hundred dollars ($100.00) upon each slot machine as defined in section 5-276(j) above. The state tax commission shall collect, and enforce the collection of this license tax as provided for other gaming fees under this article, and under the Mississippi Gaming Control Act. This license tax shall be due and payable before a vessel may dock in the municipality, including the Mississippi State Port at Gulfport, or may continue to be docked as appropriate. If docked prior to commencing legal gaming, the license tax shall be due and payable before the vessel commences legal gaming. No new gaming devices or slot machines shall be added to service for legal gaming in addition to those already in service until the license fee for such new gaming device or slot machine is paid. The state tax commission shall send the avails of such license tax to the municipality on or before the tenth day following the month in which the license tax was collected. Such monies shall be deposited into the general fund of the city. (Ord. No. 1913, § 1, 9-23-92)

Gulfport Code of Ordinances § 5-288 [Failure to pay.]

Sec. 5-288. - [Failure to pay.] Failure to pay the local government fees imposed by Code of Ordinances of the City of Gulfport, section 5-277, 5-283 and 5-287 shall be deemed a surrender of the license when the fees are due for continuation of a license. (Ord. No. 1913, § 1, 9-23-92)

Source: City of Gulfport, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/gulfport/codes/code_of_ordinances?nodeId=PTIICOOR_CH5LIBURE_ARTXIGAESFetched: 11/1/2026