reglab/housing_qa huggingface dataset:
MS Code § 27-15-203 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-203. License; application by taxpayer

 Every person required to obtain a license for the privilege of engaging in any business for which a privilege tax is required shall make application therefor in writing to the officer who is required to collect the tax. The application for license shall be filed on blanks to be furnished by the State Auditor for that purpose, and shall be subscribed and sworn to by the person owning the business, or having an ownership interest therein; or the officer who is required to collect the tax, or his duly authorized agent, may certify to the application. If the applicant is a corporation, a duly authorized agent shall execute the application.   The application shall, in addition to such other information as the officer who is required to collect the tax may require, show the name of such person or corporation, and in case of a partnership, the name of each partner thereof; the person's, firm's or corporation's business office address, the location of the place of business to which the license shall apply, and the nature of the business in which engaged, and any other information the officer who is required to collect the tax may require.   The application shall contain all the information necessary for the officer collecting the tax to properly classify the applicant and ascertain the amount of tax due.   The application shall be accompanied by the amount of the privilege tax required by law.   Any person who shall willfully make any false statement in an application for a privilege license shall be guilty of a misdemeanor, and upon conviction thereof, shall be required to pay as damages double the amount of the difference between the tax paid and that which should have been paid, in addition to the fine and imprisonment imposed.   It is specifically provided that the officer taking the application for a privilege license shall carefully preserve the same for a period of three (3) years for the use of the grand jury, the courts of the state, or any duly authorized officer of the State of Mississippi, and any officer who shall refuse or fail to take or require the application, or affidavit as herein required, shall be guilty of a misdemeanor and subject to the penalties therefor.   Each application or filing made under this section shall include the Social Security number(s) of the applicant in accordance with Section 93-11-64, Mississippi Code of 1972.
MS Code § 27-15-207 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-207. Taxes required where taxpayer engages in several businesses

 Any person pursuing or engaging in more than one (1) of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to be exercised, is carried on at two (2) or more separate places, a separate license for each place or location of such business shall be obtained.
MS Code § 27-15-209 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-209. License to be taken out on increased business

 In all cases where a privilege tax is required for carrying on any business in this state, and a privilege license has been obtained for the same, and afterwards during the period covered by said license, the licensee shall desire to increase his business to a classification for which a higher privilege tax is required, he shall before increasing same, procure an additional license, but shall only be required to pay for such additional privilege license on such higher classification; the same to be prorated on the annual rate according to the number of months unexpired remaining in the period for which the original license was issued, and the additional license shall expire at the same time as the original license. The officer issuing the license shall certify on the face thereof that it is an additional license, and the period for which it is issued.
MS Code § 27-15-211 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-211. License may be taken for part of year, when

 In the event a person engaged in business is liable for two (2) or more annual privilege taxes, or has two (2) or more annual privilege licenses, which licenses expire in different months desires to have all his privilege tax licenses expire on a common date, he may apply to the officer whose duty it is to collect the privilege tax at the time any annual privilege tax license expires and have issued a privilege tax license which will expire on the desired common date; and he shall pay for such privilege tax license at the pro rata annual rate according to the number of months in the period between the date the license is issued and its date of expiration. The officer issuing such license for less than a year shall certify on the face thereof that it is issued to provide a common expiration date, the period for which it is issued, and the amount paid therefor. A person engaged in business, who thereafter becomes liable for a privilege tax for any new kind of business, may in like manner obtain a license for a less period than one (1) year. But this section shall not apply to any person who by reason of failure to procure a license, becomes liable for the penalty provided by this chapter, nor to any person beginning business, but any license issued to a person beginning business shall be issued for one (1) year, unless elsewhere specifically provided.
MS Code § 27-15-213 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-213. Officer to notify all persons liable for a privilege tax

 On or before the first day of each month, the collector shall mail to each privilege taxpayer holding an annual license, and whose license will expire during the following month, as shown by his record, a notice, that the license will expire, and that a new privilege license must be procured during the said following month, and shall enclose therewith an application blank for a new license; but the failure to send or receive such notice shall not exempt such privilege taxpayer from any penalties prescribed by law. Immediately upon a receipt of an assessment by the tax commissioner, of privilege taxes due, the collector shall mail to the person liable for the privilege license, or licenses, and damages shown in the assessment, a notice thereof and the person liable for the privilege license and damages named in the assessment shall have ten (10) days, after the notice has been given, within which to pay the tax.
MS Code § 27-15-217 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-217. Post license in conspicuous place, or exhibit same

 Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such license in his actual possession at the time of carrying on such business or doing the act named. In all cases where the question arises as to whether a privilege license has been procured, the license or record thereof, if in existence, shall be the only evidence of payment.   When a proper holder of a privilege license to engage in any business at any definite location in a county desires to remove same to another location in the same county, the tax collector shall upon proper application in writing by the licensee, grant to such person the right to make such move, and shall endorse upon the said license his approval of the change in location.
MS Code § 27-15-219 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-219. License to be a personal privilege

 The privilege license herein provided shall be and constitute a personal privilege to the person named therein to conduct the business specified in the license, and shall not be transferable to any other person, and shall be construed to limit to the county and location specified therein the person named in the license in conducting the business and exercising the privilege named, unless otherwise provided by this chapter, and such license shall not exempt from taxation any property used in the business except as specifically provided by law.   No change in the name of the firm, nor the taking in of a new partner, nor the withdrawal of one or more members of the firm shall be considered as commencing business; but if any one or more of the partners remain in the firm, the business shall be regarded as continuing.
MS Code § 27-15-221 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-221. Unlawful business not legalized

 The issuance of a privilege license, or the payment of a tax required therefor, shall not make lawful any business, employment transaction, article or device, or the operation thereof, contrary to any statute of this state, or any ordinance of any municipality thereof.
MS Code § 27-15-223 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-223. Printing of privilege tax license blanks

 It shall be the duty of the officer collecting the taxes to prepare and have printed the proper privilege tax license blanks necessary to carry into effect the laws relating to privilege taxes and there shall be printed on each license at the bottom thereof, the words: "This license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi." All such privilege tax license blanks shall be printed in the form prescribed by the officer collecting the tax and shall be imprinted with the fiscal year for which the blanks are to be issued, and shall be numbered consecutively beginning with number one (1) of each fiscal year; and shall be made in duplicate, the original and duplicate to bear the same serial number and be alike in all respects, except that they be marked "original," "duplicate," and be of different colors.
MS Code § 27-15-225 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-225. Privilege tax exemptions; clubs, etc.

 Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter; provided, this shall not be construed to authorize any person, persons, club or clubs to promote such business as a commercial enterprise or to sell things not produced by themselves.
MS Code § 27-15-227 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-227. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises

  Any person sixty-five (65) years old or older, or any person blind, deaf or dumb, or maimed by loss of hand or foot, or loss of the use of the hand or foot, or any citizen of the United States who is disabled or suffering from an infirmity to the extent that he is unable to perform physical labor of not more than fifty percent (50%) of normal ability, and whose annual gross income is not more than Nine Hundred Dollars ($900.00), may exercise any of the privileges named below in this section, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following businesses:  Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents.    The privilege tax shall not apply to bakeries, checking rooms, and cold storage plants when such enterprises are operated in connection with a hotel solely for the use and convenience of its patrons, and the product or service of such enterprises is not sold to others than patrons of the hotel.   Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections 27-15-235 and 27-15-237.
MS Code § 27-15-229 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-229. Privilege tax exemptions; national and state banks

 None of the provisions of this chapter shall be construed as imposing a privilege tax on any national bank now or hereafter located in the State of Mississippi, or on any bank incorporated or chartered under the laws of the State of Mississippi.
MS Code § 27-15-231 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-231. Privilege tax exemptions; municipalities

 No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against, any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from the provisions of this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.
MS Code § 27-15-233 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-233. Privilege tax exemptions; activities in fair enclosures

 No privilege tax license shall be required of hotels, restaurants, fruit stands and vendors of soft drinks, circuses, exhibitions, street fairs, or other amusements when the same are held within the enclosure of and in cooperation with the annual holding of any state, county or community fair or any fair held for the benefit of the public where no dividends are declared to the stockholders thereof, and the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.
MS Code § 27-15-235 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-235. Privilege tax exemptions; certificate

 Any person desiring to avail himself of any of the exemptions provided in Sections 27-15-225 through 27-15-231, shall, before engaging in such business, file with the officer whose duty it is to collect the privilege tax, an application for the exemption certificate accompanied by an affidavit stating fully the grounds upon which such exemption is claimed. If the exemption be claimed on grounds other than a manifest visible disability, the above required affidavit must be accompanied by a certified statement from a county health officer, or the United States Veterans Bureau in the case of veterans of the World War, showing that the applicant is disabled to the extent of fifty percent (50%) as defined in Section 27-15-227. If fully satisfied of the facts and of the justices of such claim, the officer shall issue to such applicant a certificate of exemption which shall authorize such person to engage in the business therein designated for a period of one year. The procedure above set forth shall be required in every instance for the continuance of such business during each and every year subsequent to that for which the exemption certificate was originally granted. Provided, that the tax collector before issuing any additional certificate shall require the applicant to show to his satisfaction that the gross income of the applicant for the preceding year was not more than Nine Hundred Dollars ($900.00).
MS Code § 27-15-237 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-237. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties

 The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee.   The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.
MS Code § 27-15-239 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-239. Disposition of monies collected; privilege tax record to be kept

 Each officer authorized to issue privilege licenses shall keep a privilege tax register in such form as the state auditor of public accounts shall prescribe in which shall be entered the names of all privilege taxpayers, the amount paid, the serial number of the license issued, the period covered by such license, and the business location. This register shall constitute a permanent record of the officer authorized to collect privilege taxes and shall always be open for inspection by the public. At the end of the year, each such officer shall return to the state auditor of public accounts all unused privilege tax license blanks and three (3) years after the return of such unused privilege tax license blanks, the state auditor of public accounts shall destroy the same. All monies received by the officer authorized by law to issue privilege tax licenses shall be deposited in the state treasury on the same day in which such funds are collected. At the end of each month, the state auditor of public accounts shall carefully check the books and records of the state tax commission and of the commissioner of insurance and of the seafood commission, and shall verify the amounts paid or to be paid into the state treasury insofar as it relates to the collection of privilege taxes; and any duty herein required to the state auditor of public accounts may be performed by his designee for that purpose.
MS Code § 27-15-241 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-15-241. Monthly report

 The privilege taxes paid to the officer collecting same shall be paid into the state treasury by him on the same day in which said funds are collected by said officer, and shall be reported by him monthly, except as otherwise provided by law. Each such officer shall, within twenty (20) days after the end of each month, make to the state auditor of public accounts a detailed report of the licenses issued by him during the preceding month, showing the number and date of each license, and name the licensee, the business for which it was issued, and the amount collected for it, upon such forms as shall be provided by the state auditor of public accounts. At the same time each such officer shall furnish to the state tax commission a copy of the report herein required. The officer failing to make this report shall be reported by the state auditor of public accounts to the Governor as a defaulter, and a failure by the state auditor of public accounts to so report him to the Governor shall render the state auditor of public accounts liable on his bond on the sureties of the officers for all amounts they may be required to pay because of such default. The account of the state auditor of public accounts against the officer for licenses shall be so kept as to show by months what licenses charged to him are in his hands at any time. Upon the final settlement of the officer, either annual or at the expiration of his term of office, he shall be credited with all license blanks not issued which have been returned to the state auditor of public accounts, or delivered to his successor in office; and the officer shall be liable on his bond in the sum of One Hundred Dollars ($100.00) for each license blank not so returned or delivered to his successor in office.
MS Code § 27-15-251 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 15 - Statewide Privilege Taxes|Penalties|§ 27-15-251. Penalties

  Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitations aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this subsection. And persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.   It shall be unlawful for any person to engage in buying cotton, cotton seed, corn, grain or field seed of any kind, pecans, peanuts, or other nuts between the hours of 6:00 P.M. and 7:00 A.M. and any person convicted under this section shall be fined not less than One Hundred Dollars ($100.00) or imprisoned in the county jail for not less than ninety (90) days or both.
MS Code § 27-17-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-1. Citation of chapter

 This chapter may be cited as the "Local Privilege Tax Law."