l9n/ Mississippi

2009 Regular Session

Senate Bill 3189

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

Did not become law. It stopped in the Senate's Finance Committee on February 25, 2009. The 2009 session has ended.

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 AND THE SECRETARY OF STATE; 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; TO PROVIDE THAT GAMING ESTABLISHMENTS LICENSED UNDER THE MISSISSIPPI GAMING CONTROL ACT SHALL NOT BE ELIGIBLE FOR THE ACCELERATED DEPRECIATION DEDUCTION AUTHORIZED UNDER THIS SECTION; TO PROVIDE THAT LICENSEES UNDER THE CHARITABLE BINGO LAW SHALL NOT BE ELIGIBLE FOR THE ACCELERATED DEPRECIATION DEDUCTION AND THAT THE ACCELERATED DEPRECIATION DEDUCTION SHALL NOT APPLY TO ANY PROPERTY UTILIZED IN THE CONDUCT OF CHARITABLE BINGO UNDER THE CHARITABLE BINGO LAW; TO PROVIDE THAT ANY QUALIFYING BUSINESS THAT ELECTS TO UTILIZE THE ACCELERATED DEPRECIATION DEDUCTION SHALL IMPOSE A TICKET TAX 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 TAX SHALL BE CHARGED AND COLLECTED UNTIL SUCH TIME AS THE STATE TAX COMMISSION DETERMINES THAT THE AGGREGATE AMOUNT OF THE TICKET TAX COLLECTED BY THE QUALIFYING BUSINESS AND REMITTED TO THE STATE TAX COMMISSION EQUALS THE AMOUNT OF STATE INCOME TAX SAVED BY THE QUALIFYING BUSINESS AS A RESULT OF THE ACCELERATED DEPRECIATION; TO PROVIDE THAT THE REVENUE COLLECTED FROM THE TICKET TAX SHALL BE DEPOSITED INTO THE STATE GENERAL FUND; TO AUTHORIZE COUNTIES AND MUNICIPALITIES TO LEVY A TOURISM TAX ON LODGING ACCOMMODATIONS AND RESTAURANT SALES; TO PROVIDE THAT THE REVENUE FROM THE TAX MAY BE EXPENDED BY THE COUNTY OR MUNICIPALITY FOR CERTAIN PURPOSES RELATED TO THE ENTERTAINMENT DISTRICT; TO PROVIDE THAT THE TAX SHALL BE COLLECTED BY THE STATE TAX COMMISSION AND PAID TO THE COUNTY OR MUNICIPALITY; TO PROVIDE FOR AN ELECTION ON WHETHER THE TAX MAY BE LEVIED; 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 Senate

4 co-sponsors

Bob M. Dearing, Billy Hewes, Briggs Hopson, David Baria

Its course

January 28 to February 25, 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 action2 actions on 2 days

In the SenateJan 28 to Feb 25 · stopped28 days

FinanceJan 28 to Feb 25 · stopped28 days

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 Senate Jan 28 – Feb 25

  1. Jan 28Referred to the Senate committees on Finance and on Economic Development
  2. Feb 25Died in committee in the Senate
All 2 actions, as published
  1. Jan 28Referred To Finance;Economic DevelopmentSenate
  2. Feb 25Died In CommitteeSenate