§ 75-76-197 requires that the Local Government Fee collected under the provisions of § 75-76-195 be distributed as follows:
1. If the licensed gaming establishment is not located within an incorporated municipality, then the entire proceeds of the tax received shall be forwarded to the county in which the establishment is located.2. If the licensed gaming establishment is located within an incorporated municipality, then the proceeds of the tax received shall be forwarded to the municipality in the proportion that the population of the municipal corporation bears to the entire population of the county, and to the county in proportion to the population of the county outside of the municipal corporation bears to the entire population of the county. The populations for the municipality and for the county shall be determined by the most recent federal census.35 Miss. Code. R. § 5-03-08-101