Gaming
Statistics
Forms
- Instructions for Annual Gaming License Fees
- Annual Gaming License Fees (Fill In Form)
- Initial Bond Requirements for Gaming License
- Surety Bond For Gaming Establishment
Due Dates
- Weekly Returns due no later than 5:00 p.m. Friday of the following week. Week begins Sunday and ends on Saturday. Returns are due for month end regardless of the day of the week. Another return will be due beginning with the 1st day of the next month. These returns will be filed together as partial weeks, both due on Friday.
- Monthly Reconciliation returns should correct any underpayment or overpayments of tax on the weekly returns. 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.
Tax Rates
Laws and Regulations
- Gaming Tax Laws, Title 75, Chapter 76, Mississippi Code Annotated (75-76-5) Mississippi Code at Lexis Publishing
- Gaming Tax Regulations Title 35, Part V, Mississippi Administrative Code
