Miss. Code Ann. § 45-49-1: Miss. Code Ann. § 45-49-1

The following words and phrases shall have the meanings as defined in this section unless the context clearly indicates otherwise:

(a) “ Amusement ride ” or “ ride ” means a mechanical device that carries or conveys passengers along, around or over a fixed or restricted route or course for the purpose of giving the passengers amusement, pleasure, thrills or excitement. The term “amusement ride” does not include bungee jumping, zip lines, waterslides, or obstacle, challenge or adventure courses.

(b) “ Ride operator ” means the person having direct control of the starting, stopping, or speed of an amusement ride.

(c) “ Owner or operator ” means the person or organization that is responsible for the maintenance and operation of an amusement ride or amusement device.

(d) “ Department ” means the Mississippi Department of Revenue.

(e) “ Serious injuries or illnesses ” means a person's injury or illness that results in death, dismemberment, significant disfigurement, permanent loss of the use of a body organ, member, function, or system, a compound fracture, or other significant injury or illness that requires immediate admission and overnight hospitalization and observation by a licensed physician.

(f) “ Minor injuries or illnesses ” means injuries and illnesses that may or may not require emergency first aid or significant treatment, or both, but cannot be otherwise classified as a serious injury or illness. This term includes incidents where treatment is limited to such things as the dispensation of over-the-counter medication or plastic adhesive strips, cleansing, rest, and other similar duties or assistance.