Rule 13-3-2.1 - Counting Of Gaming Devices For Purposes Of Tax And License Fees(a) Tax and license fees shall be paid on one slot machine when: 1. Only one person has the opportunity to insert one or more coins, currency, tokens or similar object into a single receptacle; and2. That person has the opportunity to receive cash, premiums, merchandise, tokens or anything of value whatsoever based upon a single means of determining such win or based upon multiple payout lines within a single display unit.(b) Tax and license fees shall be paid on more than one machine and shall be assessed on the number of means of determining such win or winnings when:1. The slot machine affords one person the opportunity to insert one or more coins into a multiple number of receptacles; and2. That person has the opportunity to receive cash, premiums, merchandise, tokens or anything of value whatsoever based upon multiple means of determining such win or winnings.(c) Tax and license fees shall be paid on more than one machine and shall be assessed per player position when: 1. The slot machine affords more than one person the opportunity to play; and2. Affords each person the opportunity to win independently of and separate from any other person.(d) Whenever a slot machine is available for play by the public, there must be present on the premises a responsible person to assist an agent of the Commission in counting and certifying the number of slot machines exposed for play.(e) Each licensee shall authorize this responsible person to verify and sign the slot count form.(f) Not having a responsible person available on the premises to assist in the counting of slot machines is an unsuitable method of operation and the count conducted at that time by the agent of the Commission will be presumed to be an accurate and correct tally of machines exposed for play for the purpose of administering license fees and the annual tax.(g) All slot machine drop buckets and currency acceptor boxes shall be removed from their respective slot machines at times submitted in writing and approved by the Executive Director. At least three persons shall perform the drop function and shall be present at all times during the drop, two (2) of whom are independent of the department responsible for the generation of revenue being counted. The removal of slot machine drop buckets and currency acceptor boxes shall be without any interruptions so that an observer may be able to observe proper identification of drop buckets. The drop buckets and currency acceptor boxes must be transported directly to the count room where they shall be stored in a secure place or immediately counted. In the event of a currency acceptor box electronic or mechanical malfunction, the licensee may perform an emergency drop on the malfunctioning device. Such emergency drop must be recorded on the casino surveillance systems.
Miss. Code Ann. § 75-76-33