Mississippi Code
In General
§ 27-65-22. Amusements

1. Which are open to the public and held in or on parks, lands or buildings which are publicly owned, leased, used and/or controlled by a municipality, or any agency thereof;
2. Which are created and sponsored by the municipality, or an agency thereof; and
3. The proceeds of which do not inure to the benefit of any individual or individuals; however,
1. Adopting an ordinance requiring the levy and collection of the tax;
2. Providing the Department of Revenue with a certified copy of the ordinance requiring the tax to be levied and assessed at least thirty (30) days prior to the effective date of the ordinance;

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