l9n/ Mississippi

2009 Regular Session

House Bill 1623

Entertainment districts; authorize creation by counties and cities, confer tax benefits to businesses in, authorize levy of tax for.

Became law as Chapter 501, Laws of 2009, signed April 6, 2009, 62 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO CREATE THE MISSISSIPPI ENTERTAINMENT DISTRICT ACT; TO AUTHORIZE COUNTIES AND MUNICIPALITIES TO ESTABLISH ENTERTAINMENT DISTRICTS WITHIN THEIR BOUNDARIES; TO REQUIRE SUCH DISTRICTS TO BE APPROVED BY THE STATE TAX COMMISSION; TO AUTHORIZE QUALIFYING BUSINESSES WHICH CONSTRUCT OR RENOVATE AN ENTERTAINMENT FACILITY OR FACILITIES WITHIN AN ENTERTAINMENT DISTRICT AFTER JULY 1, 2009, TO USE AN ACCELERATED DEPRECIATION DEDUCTION FROM STATE INCOME TAXES; TO PROVIDE THAT THE DEPRECIATION PERIOD SHALL BE FIVE YEARS FROM THE DATE THE QUALIFYING BUSINESS ELECTS TO UTILIZE THE ACCELERATED DEPRECIATION DEDUCTION; TO PROVIDE THAT ANY QUALIFYING BUSINESS THAT ELECTS TO UTILIZE THE ACCELERATED DEPRECIATION DEDUCTION SHALL IMPOSE A TICKET FEE ON ANY ENTERTAINMENT SERVICES PROVIDED BY THE QUALIFYING BUSINESS IN THE AMOUNT OF $2.00 PER TICKET, PASS OR ADMISSION; TO PROVIDE THAT THE TICKET FEE SHALL BE CHARGED AND COLLECTED; TO PROVIDE THAT THE TICKET FEE SHALL BE COLLECTED BY AND PAID TO THE STATE TAX COMMISSION AND THAT THE REVENUE COLLECTED BY THE STATE TAX COMMISSION SHALL BE DEPOSITED INTO THE STATE GENERAL FUND; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

2 co-sponsors

Lester Carpenter, John W. Hines, Sr.

Its course

February 3 to April 6, 2009, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action21 actions on 13 days

In the House of RepresentativesFeb 3 to Feb 2522 days

Ways and MeansFeb 3 to Feb 2522 days

In the SenateFeb 25 to Mar 1720 days

FinanceMar 2 to Mar 1614 days

Economic DevelopmentMar 16 to Mar 160 days

Back in the House of RepresentativesMar 17 to Mar 3013 days

With the GovernorMar 30 to Apr 67 days

Amendments

Each amendment offered, and what became of it.

  • House of Representatives committee amendmentAdopted

    Adopted Feb 25

  • Senate committee amendmentPending

  • Senate floor amendmentPending

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Feb 3 – Feb 25

  1. Referred to the House committee on Ways and Means
  2. Reported from committee in the House: title sufficient, do pass as amended
  3. Amended in the House
  4. Passed the House as amended

In the Senate Feb 27 – Mar 17

  1. Sent to the Senate
  2. Referred to the Senate committees on Finance and on Economic Development
  3. Reported as amended from FI to EC in the Senate: title sufficient, do pass
  4. Reported from committee in the Senate: title sufficient, do pass as amended
  5. Amended in the Senate
  6. Passed the Senate as amended

Back in the House of Representatives Mar 18 – Mar 30

  1. Returned to the House to concur in the Senate's amendments
  2. Declined in the House to concur, and invited a conference
  3. Conferees named in the House: Watson, Johnson and Buck (5th)
  4. Conferees named in the Senate: Kirby, Clarke and Fillingane
  5. Conference report filed in the House
  6. Conference report filed in the Senate
  7. Conference report adopted in the Senate
  8. Conference report adopted in the House
  9. Enrolled bill signed in the House

To the Governor Mar 30 – Apr 6

  1. Enrolled bill signed in the Senate
  2. Approved by the Governor
All 21 actions, as published