Section 45-49-3 - Annual operating permit decal required; application; display of decal(1) An amusement ride may not be operated in this state unless the Mississippi Department of Revenue has issued an operating permit decal for the amusement ride to the owner or operator for the current calendar year.(2) An application for an operating permit decal must be submitted to the department not fewer than fifteen (15) business days before the first time the amusement ride is operated in the state, and must include the following: (a) Certificate of insurance in the amount of not less than One Million Dollars ($1,000,000.00) per occurrence that insures the owner or operator against liability for injury to persons and property arising out of the use or operation of the amusement ride;(b) Payment of a fee not to exceed One Hundred Dollars ($100.00); and(c) Proof of satisfactory inspection of the ride by a qualified inspector, as defined in Section 45-49-5, conducted no earlier than fifteen (15) days before the submission of the application for an operating permit decal. The date of the inspection must be indicated on the proof of inspection.(3) The operating permit decal shall be valid until the end of the calendar year of the date of issue and must be in a manner and format as prescribed by the department.(4) The operating permit decal must be affixed to the ride in a conspicuous location that is plainly visible to patrons.(5) The department shall: (a) Determine the manner and format of the operating permit decal, any forms to be used to apply for the decal, and any forms to be used to report serious injuries or illnesses;(b) Make any forms and certifications available on the department's website and provide decals to owners or operators;(c) Subject to the limitations of this chapter, determine the fee for the filing of an operating permit decal;(d) Allow an owner or operator to apply for operating permit decals for multiple rides at one time, using one (1) form; and(e) Charge one (1) fee for the filing of each application form, regardless of the number of rides listed on the application.Amended by Laws, 2021, ch. 401, HB 511,§ 1, eff. 3/25/2021.Added by Laws, 2020, ch. 350, HB 999,§ 2, eff. 1/1/2021.