reglab/housing_qa huggingface dataset:
MS Code § 27-17-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-3. Definitions

 As used in this chapter:   The terms "year" and "annually" mean either the calendar year or a period of twelve (12) calendar months.   The term "business" includes all activities or acts, personal, professional or corporate, engaged in or caused to be engaged in with the object of gain, profit, benefit or advantage, either direct or indirect, or following or engaging in any trade, calling or profession, and all things which occupy the time, attention and labor of individuals for the purpose of a livelihood or profit.   The term "place of business" means a store, shop, counting room, office, factory, or other location or locations, whether in a building, enclosed space or in any undefined place or places where any business as herein defined is done, conducted or carried on.   The term "manufacturer" means a business at which there are conducted activities of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or substance of trade or commerce is produced for sale or rental, and includes the production or fabrication of special-made or custom-made articles for sale or rental.   The term "taxpayer" means any person liable for any tax hereunder, in addition to the usual meaning of such word.   The term "officer collecting the tax" means the tax collector of the county, or in the case of municipalities the person who collects the taxes for the municipality, regardless by whatever title he may be known.   The term "employee" means full-time employees and, with respect to a professional firm or clinic, also includes all partners, however, such term excludes seasonal employees. The term "full-time" means at least thirty (30) hours per seven-day week.
MS Code § 27-17-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-5. Applicability and effect of chapter

  All privilege taxes levied and imposed by this chapter shall be paid in addition to any and all other taxes, and the provisions of this chapter shall not affect the operation of any other sections of the Mississippi Code of 1972 or other laws providing for the imposition, levy and collection of privilege taxes, nor shall the provisions of this chapter affect the operation of the sales tax law, nor shall the provisions of this chapter in anywise affect any law imposing a tax or fee or penalty, including filing fees, the fire marshal's fee, penalties or fees or charges imposed and collected by the Commissioner of Insurance as now provided, or may be hereafter provided, by the laws of Mississippi.   The board of supervisors of each county and the governing body of each municipality shall levy, assess and collect all taxes upon the privilege of doing business as specified in this chapter.   The duty of the board of supervisors of each county and of the governing board of each municipality to levy, assess and collect taxes as required by subsection (2) of this section shall be mandatory. The privilege taxes collected on businesses outside of municipalities shall be for the benefit of counties, and the privilege taxes collected on businesses within a municipality shall be for the benefit of the municipality.
MS Code § 27-17-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-9. Privilege taxes imposed; amount of such taxes

  Every person desiring to engage in any business, or exercise any privilege hereinafter specified, if such business is located outside a municipality, shall first, before commencing the same, apply for, pay for and procure from the tax collector of the county in which such business is located, or if such business is located within a municipality, shall apply for, pay for and procure from the tax collector of the municipality, a privilege license authorizing him to engage in the business or exercise the privileges specified therein, and the amount of tax shown in subsection (2) of this section, except as otherwise specifically established in this chapter, is hereby imposed for the privilege of engaging or continuing in the business set out therein.     The amount of a privilege license shall be Twenty Dollars ($20.00) annually for a business having three (3) or fewer employees.   The amount of a privilege license shall be Thirty Dollars ($30.00) annually for a business having more than three (3) but fewer than eleven (11) employees.   The amount of a privilege license shall be Thirty Dollars ($30.00) annually plus an additional assessment of Three Dollars ($3.00) for each employee over ten (10) employees, not to exceed a maximum payment of One Hundred Fifty Dollars ($150.00), for a business (other than a manufacturer) having eleven (11) or more employees.   The amount of a privilege license shall be Eighty Dollars ($80.00) annually for a manufacturer having eleven (11) or more employees; manufacturers having ten (10) or fewer employees shall pay an annual privilege license pursuant to paragraph (a) or (b) of this subsection (2), whichever is applicable.     This section shall not apply to an out-of-state business or out-of-state employee to the extent provided for in Sections 27-113-1 through 27-113-9.
MS Code § 27-17-35 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-35. Automobiles for hire or rent

 Upon each person operating a taxicab, U-drive-it, or other forms of renting motor vehicles (for the transportation of persons for hire), whether driven by the person renting same, or by driver furnished by the person operating the station, for each automobile so operated, as follows:   In municipalities of class 1. . . . .$15.00   In municipalities of class 2. . . . .$10.00   In municipalities of classes 3, 4, 5, 6, 7, and elsewhere in thecounty. . . . .$5.00
MS Code § 27-17-162 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-162. Flea market vendors

  In any county having a total assessed valuation in 1985 of more than Forty-seven Million Four Hundred Thirty-nine Thousand Dollars ($47,439,000.00) but less than Forty-seven Million Four Hundred Forty Thousand Dollars ($47,440,000.00) and a population according to the 1980 federal census of more than eighteen thousand seven hundred (18,700) but less than eighteen thousand seven hundred fifty (18,750), upon each person who is engaging in the business of selling goods at a flea market and who is required to file a state sales tax return on such business, there is hereby levied a tax of Twenty-five Dollars ($25.00) for an annual license. In lieu of paying the annual tax and obtaining an annual license, the vendor may, or before the date of the flea market at which he tenders his goods for sale, pay a tax at the pro rata annual rate based on the proportion that a single flea market bears to the total number of regularly scheduled flea markets to be held during the calendar year in the county or municipality. The tax collector shall issue a temporary license to the vendor upon receipt of the tax at the pro rata annual rate. The temporary license shall be valid for a single flea market held on one (1) day or consecutive days.   The tax collector of each county and municipality having regularly scheduled flea markets in a calendar year shall prescribe the procedure for the issuance of temporary licenses under this section.
MS Code § 27-17-230 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-230. Liability of owners of coin-operated laundries for tax imposed under local privilege tax law

 Each person operating a self-service laundry in which the owner or operator furnishes the use of the washing machine or appliance for a specified charge or fee, and commonly called a launderette, washerette or other similar trade name, shall be subject to the tax imposed by Section 27-17-9 of this chapter and shall not be taxable under Section 27-27-301.
MS Code § 27-17-299 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-299. Pawn brokers

 Upon each pawn broker. . . . .$250.00   Upon each pawn broker who receives in pawn any dirk, knife, sword-cane, brass or metal knucks or pistol, (additional tax). . . . .$250.00
MS Code § 27-17-415 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-415. Weapons, dealers in deadly

 Upon each person selling pistols, dirk knives, sword canes, brass or metallic knuckles, or other deadly weapons (excepting hunting knives, shot guns and rifles). . . . .$100.00
MS Code § 27-17-425 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Provisions|§ 27-17-425. Annual privilege tax imposed on optometrist certified to use diagnostic pharmaceutical agents

 Upon each person licensed as an optometrist by the State Board of Optometry under the provisions of Sections 73-19-1 through 73-19-31, who also is certified to use diagnostic pharmaceutical agents under the provisions of Sections 73-19-103 through 73-19-109, there shall be levied an annual privilege tax, which shall be in addition to all other taxes imposed on optometrists. . . . .$25.00.
MS Code § 27-17-451 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-451. License; where obtained

 All licenses under the provisions of this chapter shall be obtained from the tax collector of the county in which the business is located if such business be located outside of a municipality, or, if the business be located within a municipality then such licenses shall be obtained from the tax collector of such municipality.
MS Code § 27-17-453 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-453. License; taxpayer to make application

 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 tax collector 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 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; the nature of the business in which engaged; the total number of employees of the business for the previous twelve (12) months as shown by affidavit signed by the applicant; and any other information the officer who is required to collect the tax may require. The applications shall contain all the information necessary for the officer collecting the tax to properly classify the applicant and ascertain the amount of tax due. Applications for renewal of such license shall not require a certificate of notary public seal or signature, and the applicant shall not be required to obtain such signature or seal upon making the application for renewal.   The application shall be accompanied by the amount of the privilege tax as 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.
MS Code § 27-17-459 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-459. 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 § 27-17-463 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-463. License may be taken for part of year, when

 Except as otherwise provided in this section, all privilege licenses issued pursuant to this chapter from and after July 1, 1988, shall expire on September 30 of each year; the privilege tax for a license which is issued for a period of less than one (1) year shall be prorated according to the length of time intervening between the date of its issuance and the following September 30.   A municipality or county may, by ordinance, determine to issue privilege licenses which shall expire one (1) year from the date of issuance.
MS Code § 27-17-465 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-465. Tax collector to notify holder of expiration of license

 The tax collector shall mail to each privilege taxpayer holding a license, on or before the first day of the month prior to the month in which his privilege license will expire, a notice that the license will expire and that a new privilege license must be procured during the 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.
MS Code § 27-17-467 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-467. Penalty for failure to procure license; collection of taxes

 If any person liable for a tax under the provisions of this chapter shall fail, refuse or neglect to obtain the necessary license and pay such tax prior to commencing in business, or if any person liable for such tax shall fail, refuse or neglect to obtain a new or renewal license and pay the required tax as provided under the terms of this chapter, then such person shall be liable for the amount of such tax plus an initial penalty of ten percent (10%), and thereafter a penalty of one percent (1%) per month for each month or part thereof during which the tax remains delinquent. It is hereby made the duty of the tax collectors of the various counties and of the tax collectors of all municipalities to collect all privilege taxes levied and imposed under the provisions hereof. In all cases where any privilege taxes remain delinquent and unpaid for a period of thirty (30) days or more, the tax collector shall have the authority and the power to proceed to collect such tax from any person liable therefor and, for the purpose of making such collection, shall have full and complete power and authority to make any and all assessments that might be required or necessary under the provisions hereof, to bring any suits or actions in any court of competent jurisdiction, and to do any and all other things which might be necessary for such purpose.
MS Code § 27-17-468 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-468. Collection of privilege taxes due in former years; limitation

 When the tax collector of any county or municipality shall discover anyone who has failed to pay privilege taxes due in any former year or years he shall make the proper collection for such year or years. The power to collect these past due taxes shall expire at the end of seven (7) years from the date when the right so to do first accrued.
MS Code § 27-17-469 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-469. 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 the case of slot or vending machines, the license shall be attached conspicuously and securely to the machine, or device. Any officer of the law shall have the right to demand that any transient person exhibit the license to him, and failure of the person to so exhibit his license, or the absence of a license from a slot or vending machine, shall be prima facie evidence that the privilege license required has not been procured. 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. Where a proper holder of a privilege license to engage in any business at any definite location in a county or municipality desires to remove same to another location in the same county or municipality, 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 § 27-17-471 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-471. 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 or municipality 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 § 27-17-473 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-473. 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 § 27-17-475 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-475. County auditor to have licenses printed

 It shall be the duty of the county auditor or of the governing body of a municipality to prepare and have printed and distributed to the officer collecting the tax the proper privilege tax license blanks necessary to carry into effect any law relating to privilege taxes. 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 license blanks shall be printed in the form prescribed by the county auditor or in the case of a municipality, by the governing body of a municipality. The privilege license blanks shall be imprinted with the fiscal year for which the blanks are to be issued and shall be numbered consecutively for each fiscal year. The privilege license blanks shall be made in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original and paper or electronic duplicate, as the case may be, must bear the same serial number and be alike in all respects except that they must be marked "original" and "duplicate." If a paper duplicate is used, the original and duplicate shall be of different colors.
MS Code § 27-17-477 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-477. Requisitions for licenses

 Each officer required to collect privilege taxes shall make requisitions upon the county auditor or in the case of municipalities upon the governing body of the municipality for such license blanks for privilege taxes as will be needed by him from time to time and the county auditor or the proper officer of the municipality shall make a record by serial number of the license blanks issued to such officer, which shall be accounted for as herein provided.
MS Code § 27-17-479 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-479. 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 subsection, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following business:  Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents.    Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections 27-17-489 and 27-17-491.