Mississippi Code
Miss. Code Ann. § 75-76-197 (2026)
Distribution of fees collected under provisions of section 75-76-195
✓ current as of July 2026
On or before the fifteenth day of each month, the gross revenue fees collected under the provisions of Section 75-76-195 during the preceding month shall be paid and distributed as follows:
- (a) Fees designated as "local government fees" remitted by licensees who are located within an incorporated municipality shall be distributed:
- (i) To such municipal corporation in the proportion that the population of the municipal corporation bears to the entire population of the county in which the municipal corporation is located, according to the most recent federal census; and
- (ii) To the county in which the municipal corporation is located in the proportion that the population of the county outside of that municipal corporation bears to the entire population of the county, according to the most recent federal census.
- (b) Fees designated as "local government fees" remitted by licensees who are not located within an incorporated municipality shall be distributed to the county in which the licensee is located.
Laws, 1990 Ex Sess, ch. 45, § 100, eff. 6/29/1990.
Notes of Decisions
Cited in 1
case, 2017–2017 · leading case: Tunica Cnty., Mississippi v. Town of Tunica, Mississippi, 227 So. 3d 1007 (Miss. 2017).
Tunica Cnty., Mississippi v. Town of Tunica, Mississippi, 227 So. 3d 1007 (Miss. 2017). “See Miss. Code Ann. § 75-76-197 (b) (Rev. 2016) (“Fees designated as ‘local government fees’ remitted by licensees who are not located within an incorporated municipality shall be distributed to the county in which the licensee is located.”
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