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. More Information.
License Fee (Gaming Establishment)
( Miss. Code Ann. 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 (Manufacturer, Seller or Distributor)
( Miss. Code Ann. 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
(Miss. Code Ann. 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
(Miss. Code Ann. 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.
| Location | Authorized 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 County | SB3305, 1994 | 3.2% monthly gross revenue tax. $150.00 per gaming device. |
| D'Iberville, City of | HB1505, 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 of | SB3117, 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 County | HB 1907, 997 | 3.2 % monthly gross revenue tax. |