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HARRISON CTY. SCHOOL DIST. v. LONG BEACH SCH. DIST.

No. 95-CA-01082-SCT.

700 So.2d 286 (1997)

HARRISON COUNTY SCHOOL DISTRICT v. LONG BEACH SCHOOL DISTRICT.

Supreme Court of Mississippi.

July 17, 1997.

Attorney(s) appearing for the Case

Albert L. Necaise, Gulfport, for appellant.

James C. Simpson, Jr., Gulfport, for appellee.

Before DAN LEE, C.J., and PITTMAN and JAMES L. ROBERTS, Jr., JJ.

PITTMAN, Justice, for the Court:

STATEMENT OF THE CASE

¶ 1. In May of 1992, the Mississippi State Legislature passed three House Bills which were signed into law by the Governor. Each House Bill authorized a specific municipality on the Mississippi Gulf Coast to impose a 3.2 percent tax on the gross revenue of gaming vessels docked within the geographic confines of each municipality.

¶ 2. Each House Bill directed the individual municipalities...

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