Mississippi Code
Miss. Code Ann. § 27-109-1 (2026)
Administration of chapter; operating license; powers and duties of commission; audits; records
✓ current as of July 2026
- (1) The provisions of this chapter shall be administered by the State Tax Commission, which shall administer them for the protection of the public and in the public interest in accordance with the policy of this state.
- (2)
- (a) The operator of any cruise vessel or vessel operating within the territorial jurisdiction of the State of Mississippi shall be required to apply for and obtain a privilege license from the State Tax Commission.
- (b) For purposes of this chapter, the operator of any cruise vessel or vessel shall be identified as any owner or lessee which is vested with the authority and responsibility to manage daily operations of any such cruise vessel or vessel.
- (c)
- (i) For purposes of this chapter, the term "cruise vessel" shall mean a vessel which complies with all U.S. Coast Guard regulations, having a minimum overall length of one hundred fifty (150) feet and a minimum draft of six (6) feet and which is certified to carry at least two hundred (200) passengers; and the term "vessel" shall mean a vessel having a minimum overall length of one hundred fifty (150) feet. The term "vessel" shall also mean a "cruise vessel" as referred to in Section 27-109-11. For the purposes of a "vessel" as that term is defined in this section, "navigable waters" means any rivers, creeks, bayous or other bodies of water within any county in this state bordering on the Mississippi River that are used or susceptible of being used as an artery of commerce and which either in their natural or improved condition are used or suitable for use as an artery of commerce or are used for the docking or mooring of a vessel, notwithstanding interruptions between the navigable parts of such rivers, creeks, bayous or other bodies of water by falls, shallows, or rapids compelling land carriage. The term "cruise vessel" or "vessel" also includes a structure as described in Section 97-33-1(b).
- (ii) For purposes of this subparagraph, the definitions of the words "person" and "gaming license" shall have the meanings ascribed to those words and terms in Section 75-76-5. After July 1, 2005, any person possessing a valid gaming license to conduct legal gaming on a cruise vessel or vessel may construct permanent structures upon which to place the vessel or cruise vessel where the licensee has received approval to offer legal gaming. Such permanent structures shall be included within the meanings of the terms "cruise vessel" and "vessel" under subparagraph (i). In the event that such a gaming licensee constructs permanent structures under this subparagraph, the requirement that a cruise vessel have a minimum draft of six (6) feet shall not apply. This subparagraph shall not authorize any form of inland gaming or the conducting of legal gaming on a vessel or cruise vessel which is not on, in or above water, as contemplated under subparagraph (i) and Section 97-33-1.
- (3) The commission and its agents may:
- (a) Inspect and examine all premises on the cruise vessel.
- (b) Inspect all equipment and supplies in, upon or about such premises.
- (c) Summarily seize and remove from such premises and impound any equipment or supplies for the purpose of examination and inspection.
- (d) Demand access to and inspect, examine, photocopy and audit all papers, books and records of applicants and licensees, on their premises, or elsewhere as practicable, and in the presence of the licensee or his agent, respecting all matters affecting the enforcement of the policy or any of the provisions of this chapter.
- (4) For the purpose of conducting audits after the cessation of operations by a licensee, the former licensee shall furnish, upon demand of an agent of the commission, books, papers and records as necessary to conduct the audits. The former licensee shall maintain all books, papers and records necessary for audits for a period of one (1) year after the date of the surrender or revocation of his privilege license. If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, he must maintain all books, papers and records until a final order is entered on the determination.
- (5) The commission may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of the administration and enforcement of this chapter, the commission and the executive, supervisory and investigative personnel of the commission have the powers of a peace officer of this state.
- (6) The commission, or any of its members, has full power and authority to issue subpoenas and compel the attendance of witnesses at any place within this state, to administer oaths and to require testimony under oath. Any process or notice may be served in the manner provided for service of process and notices in civil actions. The commission may pay such transportation and other expense of witnesses as it may deem reasonable and proper. Any person making false oath in any matter before the commission is guilty of perjury. The commission, or any member thereof, may appoint hearing examiners who may administer oaths and receive evidence and testimony under oath.
Laws, 1989, ch. 480, § 1; Laws, 1990, ch. 449, § 1; Laws, 1990, ch. 573, § 2; Laws, 1990, 1st Ex Sess, ch. 45, § 143; Laws, 2005, ch. 488, § 1; Laws, 2005, 5th Ex Sess, ch. 11, § 1, eff. 10/6/2005.
Notes of Decisions
Cited in 20
cases, 1994–2001 · leading case: King v. Grand Casinos of Miss., Inc., 697 So. 2d 439 (Miss. 1997).
King v. Grand Casinos of Miss., Inc., 697 So. 2d 439 (Miss. 1997). “"Cruise vessel" and "vessel," for purposes of the Gaming Control Act and related laws, are defined in Miss. Code Ann. § 27-109-1 (2) as follows: For purposes of this chapter, the term "cruise vessel" shall mean a vessel which complies with all U.”
Concerned Citizens v. MISS. GAMING COM'N, 735 So. 2d 368 (Miss. 1999). “The circuit court found that there was no merit to the citizens groups' argument, stating that there is no statutory requirement as to the natural depth of the waters in which a cruise vessel may be located and that Miss.Code Ann. § 27-109-1 (1990) implicitly recognizes that…”
Miss. Casino Operators Ass'n v. MISS. GAMING COM'N, 654 So. 2d 892 (Miss. 1995). “More specifically, in the River counties, the Mississippi Code authorizes gaming "[o]n a vessel as defined in Section 27-109-1 whenever such vessel is on the Mississippi River or navigable waters within any county bordering on the Mississippi River, and in which the registered…”
Rush v. Casino Magic Corp., 744 So. 2d 761 (Miss. 1999). “Section 97-33-1 prohibits betting, gaming, or waging unless the betting, gaming, or waging occurs on a cruise vessel as defined in Miss.Code Ann. § 27-109-1. Section 97-33-7 prohibits certain gaming devices except those found on a cruise vessel as defined in Miss.”
Bay St. Louis Cmty. Ass'n v. Com'n on Marine Res., 808 So. 2d 885 (Miss. 2001). “The four issues on appeal addressed above by the appellants are concerned with the six-foot draft requirement of Miss.Code Ann. § 27-109-1 (2000). This statute provides, in relevant part: (1) The provisions of this chapter shall be administered by the State Tax Commission, which…”
Friends of the Earth, Inc. v. United States Army Corps of Engineers, 109 F. Supp. 2d 30 (D.D.C. 2000). “§ 97-33-l(a); Miss.Code Ann. § 27-109-1. As a consequence, over twenty casinos have been permitted, and at least fourteen have been built, on large floating barges along the Mississippi coast in the past decade.”
Harrah's Vicksburg Corp. v. Pennebaker, 812 So. 2d 163 (Miss. 2001). “"More specifically, in the river counties, the Mississippi Code authorizes gaming `[o]n a vessel as defined in § 27-109-1 whenever such vessel is on the Mississippi River or navigable waters within any county bordering on the Mississippi River, and in which the registered voters…”
Mississippi Gaming Com'n v. Bd. of Educ., 691 So. 2d 452 (Miss. 1997). “§ 97-33-1 (a) provides for gaming in counties bordering the Gulf Coast as follows: On a cruise vessel as defined in Section 27-109-1 whenever such vessel is in the waters within the State of Mississippi, which lie adjacent to the State of Mississippi south of the three (3) most…”
Casino Magic Corp. v. Ladner, 666 So. 2d 452 (Miss. 1995). “a cruise vessel as defined in Section 27-109-1 whenever such vessel is in the waters within the State of Mississippi, which lie adjacent to the State of Mississippi south of the three (3) most southern counties in the State of Mississippi, .”
Ketzel v. Mississippi Riverboat Amusement, Ltd., 867 F. Supp. 1260 (S.D. Miss. 1994). “*1268 Alternatively, Ketzel argues that, because gambling was once limited to “cruise vessels” that were “underway” pursuant to the pre-amendment version of Mississippi Code Annotated § 27-109-1 (West 1990), the defendant “should be bound by the requirements of the Gaming…”
Wininger v. Ameristar Casino, Inc., 760 So. 2d 1 (Miss. Ct. App. 1999). “For purposes of the Jones Act, a “vessel in navigation” must be engaged as an instrument of transportation and commerce on navigable waters and need not be “plying the seas” at the time the injury occurs.”
Thompson v. Casino Magic Corp., 708 So. 2d 878 (Miss. 1998). “The definition *882 of "vessel" in § 27-109-1 makes no reference whatsoever to the definition of "vessel" under either Jones Act legislation and/or under general maritime case law, nor, of course, do the applicable maritime cases on point make reference to the gaming statutes of…”
— Miss. Code Ann. § 27-109-1(1) — 2 cases
Bay St. Louis Cmty. Ass'n v. Com'n on Marine Res., 808 So. 2d 885 (Miss. 2001). “The four issues on appeal addressed above by the appellants are concerned with the six-foot draft requirement of Miss.Code Ann. § 27-109-1 (2000). This statute provides, in relevant part: (1) The provisions of this chapter shall be administered by the State Tax Commission, which…”
— Miss. Code Ann. § 27-109-1(2) — 4 cases
Concerned Citizens v. MISS. GAMING COM'N, 735 So. 2d 368 (Miss. 1999). “The circuit court found that there was no merit to the citizens groups' argument, stating that there is no statutory requirement as to the natural depth of the waters in which a cruise vessel may be located and that Miss.Code Ann. § 27-109-1 (1990) implicitly recognizes that…”
Bay St. Louis Cmty. Ass'n v. Com'n on Marine Res., 808 So. 2d 885 (Miss. 2001). “The four issues on appeal addressed above by the appellants are concerned with the six-foot draft requirement of Miss.Code Ann. § 27-109-1 (2000). This statute provides, in relevant part: (1) The provisions of this chapter shall be administered by the State Tax Commission, which…”
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