Research

State of Play

Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

  • Number of Casinos 29

  • Economic Impact $4.41 Billion

  • Jobs Supported 37,277

  • Tax Impact & Tribal Revenue Share $975.6 Million

  • Gross Gaming Revenue $1.80 Billion (2020 commercial)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 26

  • Economic Impact $3.9 Billion

  • Jobs Supported 32,884

  • Tax Impact $914.7 Million

  • Gross Gaming Revenue $1.80 Billion (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

  • Number of Casinos 3

  • Economic Impact $517.6 Million

  • Jobs Supported 4,393

  • Tax Impact & Tribal Revenue Share $60.9 Million

  • Gross Gaming Revenue N/A

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

Mississippi Gaming Commission

MGC Headquarters
620 North Street, Suite 200
Jackson, MS 39202
601-576-3800
Website

Section 75-76-7 of the Mississippi Code of 1972 established and outlined the structure of the Mississippi Gaming Commission (MGC).

The MGC is responsible for the licensing, supervision, control, and regulation of the commercial gaming and charitable gaming industries. The MGC is divided into divisions with varying responsibilities — a list of the divisions can be found here.

AVAILABLE GAMING LICENSES
Casino Operator License
Manufacturer License
Distributor License

For more information on available gaming licenses, see Regulatory Fact Sheet.

The Mississippi Band of Choctaw Indians is the only tribe in the state of Mississippi authorized to offer Class III gaming. As per the tribal state compact, the Choctaw Gaming Commission is responsible for oversight of tribal casinos in the state. The compact gives the Mississippi Gaming Commission limited regulatory authority over tribal gaming to ensure compliance with compact provisions. The Tribe and a contractor who has been licensed pursuant to Section 8 of the compact may enter into a management contract for the operation and management of a casino.

The compact shall remain in full force and effect until terminated by mutual consent of all parties.

AVAILABLE GAMING LICENSES
Manufacturer License

For more information on available gaming licenses, see Regulatory Fact Sheet.

STATE TAX RATE
The state tax levied on each gaming licensee is paid in the form of an additional license fee based upon the gross gaming revenues as follows:
Gross Gaming RevenueGraduated Tax Rate
$0 – $50,0004%
$50,000 – $134,0006%
Over $134,0008%

LOCAL TAX RATE
In addition, each of the local Mississippi municipalities that host commercial casinos charge an additional annual license fee at an average rate of 3–4 percent of gaming revenue.

TAX PROMOTIONAL CREDITS
Only taxed if the promotional credits have a cash value.

WITHHOLDINGS ON WINNINGS
Three percent when a W2G is given to a patron at a casino.

TAX ALLOCATION
A majority of state casino gaming tax revenue is directed to Mississippi’s General Revenue Fund, with monthly amounts of $3m distributed to a separate state highway construction fund.

REVENUE SHARE
The tribe and the state must separately provide $250,000 annually in matching funds to be used for advertising and promotion of tourism.

TAX PROMOTIONAL CREDITS
Promotional credits are only taxed if they have a cash value.

WITHHOLDINGS ON WINNINGS
Three percent when a W2G is given to a patron at a casino.

STATE USE OF REVENUE
The state uses revenue from tribal gaming for advertising and promotion of tourism.

TRIBAL USE OF REVENUE
Requirements as described in IGRA.

STATUTORY FUNDING REQUIREMENT
Subject to annual appropriation

SELF-EXCLUSION
Minimum of 5 years up to his or her entire lifetime

COMPLIMENTARY ALCOHOLIC DRINKS
Yes

ADVERTISING RESTRICTIONS
Casino licensees can be disciplined if they fail to conduct advertising and public relations activities in accordance with decency and dignity.

ON-PREMISE DISPLAY REQUIREMENT
Casinos must post in conspicuous places written materials.

AGE RESTRICTIONS
21+ years of age to gamble

STATUTORY FUNDING REQUIREMENT
None

SELF-EXCLUSION
Yes

COMPLIMENTARY ALCOHOLIC DRINKS
The tribe is permitted to offer free alcohol, however, not all casinos do.

ADVERTISING RESTRICTIONS
None

ON-PREMISE DISPLAY REQUIREMENT
None

AGE RESTRICTIONS
No person under the age of 21 shall be permitted to play any Class III game.

OPERATION ON HOLIDAYS
Yes

TESTING REQUIREMENTS
Needs approval from Executive Director of MGC.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Requires express written authorization from the MGC.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
None

CREDIT OFFERED TO PATRONS
Regulations outline minimum acceptable credit procedures.

TESTING REQUIREMENTS
All slot games of chance must be tested, approved or certified by a gaming test laboratory.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements under the Bank Secrecy Act.

SHIPPING REQUIREMENTS
Federal shipping requirements under the Johnson Act.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
Yes

CREDIT OFFERED TO PATRONS
Yes

AUTHORIZED OPERATORS
Commercial and tribal casinos

MOBILE/ONLINE
Allowed on-premise only

TAX RATE
8 percent state tax, 3-4 percent local tax

INITIAL LICENSING FEE
None

LICENSE RENEWAL FEE
None

AMATEUR RESTRICTIONS
Collegiate prop betting where one athlete determines the outcome

OFFICIAL DATA MANDATE
None

INTEGRITY FEE
None