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GAMING

General Information

All legal gaming conducted in this state is subject to taxation. All establishments where gaming is conducted and where gambling devices are operated, and manufacturers, sellers and distributors of certain gambling devices and equipment are subject to the below fees and taxes.

Find Gaming Statistics Here.

Registration and Online Filing

Taxpayers can use the Mississippi Department of Revenue's Taxpayer Access Point (TAP) to submit encrypted registrations, file encrypted reports, and make secure encrypted electronic payments for Gaming Taxes and Permit Fees.

To register for TAP access, navigate to the TAP login page and click on the "Sign Up" button located on the top navigation bar.

Due Dates

  • Weekly Returns are due the next Friday following the filing period week. The filing period week begins Sunday and ends on Saturday. Returns are due for month end regardless of the day of the week.
  • Taxpayers who need to correct the amounts reported on weekly returns should amend the appropriate weekly return online. The Monthly Reconciliation return is due on the 20th of the month following the month the tax accrued.
  • Annual Gaming License Fee is due on or before the original anniversary date of the Gaming License.

Gaming Taxes and Rates

License Fee (Gaming Establishment)

(Mississippi Code Annotated: Section 75-76-183)

Each applicant for a license to conduct gaming must submit an application fee of $5,000. Each licensee must pay an annual license fee of $5,000.

License Fee (Manufact​urer, Seller or Distributor)

(Mississippi Code Annotated: Section 75-76-79)

Annual license fee- manufacturer $1,000.00

Annual license fee- distributor or seller $500.00

The fee is due before issuance of license and annually on anniversary date of license.

​License Fee Based on Number of Games

(Mississippi Code Annotated: Section 75-76-191)​

The fee is due before or at time of application, then annually on anniversary date of license.

​​1 Game​$50
​2 Games​$100
​3 Games​$200
​4 Games​$375
​5 Games​$875
​6 to 7 Games$1,500​
​8, 9 or 10 Games$3,000​
​11 - 16 Games$500 each game (from 1 to 16)​
​17 - 26 Games​$8,000 plus $4,800 each game (from 17 - 26)
​27 - 35 Games$56,000 plus $2,800 each game (from 27 -35)​
​Over 35 Games$81,200 plus $100 each game (over 35)​

Gross Revenue Fee

(Mississippi Code Annotated: Section 75-76-177)

Payment of tax is due by Friday of the succeeding week in which fees accrue. A monthly reconciliation return is due by the 20th of the succeeding month in which fees accrue.

​​First $50,000 Gross Revenue 4%
​Next $84,000 Gross Revenue 6%
​All Gross Revenue over $134,000 8%

Municipal/County Fee, additional

Authorized by local/private legislation as noted.

​LocationAuthorized by​Levy​
Adams County​​​SB3353, 1994​Authority to impose a tax on monthly gross revenue not to exceed 3.2% from any facility outside the municipal limits of Natchez.
Bay St. Louis, City of​HB1695, 1991​​$100 per gaming device annual tax.
Biloxi, City of​HB1504, 1992​​$150 per gaming device annual tax. 3.2% monthly gross revenue tax.
​Coahoma CountySB3305, 1994​​3.2% monthly gross revenue tax. $150.00 per gaming device.
​D'Iberville, City ofHB1505, 1992​​Authority to impose monthly fee not to exceed 3.2% of the gross revenue, and annual license tax not to exceed $150.00 upon each gaming device.
​Gulfport, City of​HB1520, 1992​3.2% monthly gross revenue tax. License tax of $250.00 per card game or table game, and license fee of $100.00 for each slot machine.
​Hancock County​HB1633, 1993​3.2% monthly gross revenue fee. License tax of $100.00 per each gaming device.
Harrison County​​SB3358, 1994​Authority to impose a tax on monthly gross revenue not to exceed 3.2% from any facility outside municipal limits; and annual license fees not to exceed $150.00 per gaming device.
​Natchez, City ofSB3117, 1993​3.2% of gross revenue.​
Tunica County​HB930, 1994​​3.2% monthly gross revenue tax.
​Vicksburg, City of and Warren County​SB3129, 1993​3.2% gross revenue. Annual license fee of $150 per gaming device.
​Washington CountyHB 1907, 997​3.2 % monthly gross revenue tax.​

Forms

Gaming Forms

Laws and Regulations