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Tax levied on certain amounts paid to patrons by gaming establishments not licensed under Mississippi Gaming Control Act.

Miss. Code Ann. § 27-7-903
in effect
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There is hereby levied and assessed upon patrons of gaming establishments located in this state that are not licensed under the provisions of the Mississippi Gaming Control Act, a tax of three percent (3%) of the amounts that are paid or credited to such patrons by the gaming establishment, which tax is the same in kind and rate as has heretofore been imposed pursuant to Section 27-7-901 upon the patrons of gaming establishments which are licensed under the Mississippi Gaming Control Act. The legal incidence and duty to pay such taxes shall fall upon the patron. The assessment of such tax is subject to any exemptions as may exist under federal or state law. The State Tax Commission may enter into tax collection agreements regarding this tax. As used in this section, “amounts that are paid or credited” means amounts or credits that are subject to the withholding or reporting requirements of the Internal Revenue Code. No credit shall be allowed under the Income Tax Law of 1952 for the tax collected by gaming establishments pursuant to this section.