reglab/housing_qa huggingface dataset:
MS Code § 27-17-483 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-483. 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 taxation under 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 § 27-17-485 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-485. Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings

 Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handiwork; 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, but 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.   Any natural person who, as an individual, pursues any trade or calling involving only physical labor or skill, including but not limited to farming and pulpwood cutting, and who only receives compensation for his personal physical efforts or manual labor, and does not sell or supply materials for which a specific charge is made, may do so without being required to pay a privilege tax imposed in any of the respective sections of this chapter.
MS Code § 27-17-487 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-487. 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 § 27-17-489 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-489. Privilege tax exemptions; certificate

 Any person desiring to avail himself of any of the exemptions provided in Sections 27-17-479 through 27-17-485, 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 27-17-479. If fully satisfied of the facts and of the justice 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 (1) 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.
MS Code § 27-17-491 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-491. 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 § 27-17-493 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-493. 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 he shall determine, in which the names of all privilege taxpayers shall be recorded, showing the amount paid, the serial number of the license issued and the period covered by such license, the business licensed and the location thereof. This register shall be submitted to the county auditor, or in the case of a municipality to the governing body of the municipality by such officer at the end of each fiscal year or within twenty (20) days thereafter, when his final settlement shall be made. If the same be found correct and the amounts shown thereon to have been paid into the proper treasury, the county auditor or the proper officer of the municipality shall endorse the register "examined and found correct." 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 and the same shall be submitted to the grand jury by the keeper thereof whenever called for. At the same time when final settlement is made, as provided in this section, every officer shall return to the county auditor or to the governing body of the municipality in the case of municipalities all unused privilege tax license blanks and shall make a final settlement of his privilege tax accounts. The unused privilege tax license blanks shall be kept or electronically stored by the proper officer for three (3) years, at the expiration of which they may be destroyed or disposed of. On or before the twentieth day of January of the year in which the officer's term expires, each officer shall in like manner submit to the county auditor or in the case of municipalities to the governing body of the municipality his privilege tax register, together with itemized receipt signed by his successor in office properly certified by the county auditor or by the proper officer of the governing body of the municipality, setting forth by serial number all unused privilege tax license blanks on hand at the expiration of his term of office, and if the county auditor or the proper officer of the municipality shall find the same correct, he shall endorse the same, as hereinbefore provided, and shall charge such officer's successor in office with all unused privilege tax license blanks, which shall be accounted for by said successor in office in like manner. Any other officer shall make a like settlement upon the expiration of his term of office. All monies received by the officer authorized by law to issue privilege tax licenses shall be deposited in the proper depository and shall be accounted for as provided by law.
MS Code § 27-17-495 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-495. County auditor to check books and records of county tax collector

 At the end of each month the county auditor shall carefully check the books and records of the tax collector and his accounts with any bank or banks, and shall verify the amounts collected as privilege taxes under the provisions of this chapter.
MS Code § 27-17-497 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-497. Compensation allowed tax collector for tax collecting damages

 On all privilege taxes not paid during the month when due and on which a penalty is collected, the tax collector making such collection shall be entitled to retain one-fourth (1/4) of said damages, to be deposited in the county general fund, in addition to the regular commission now allowed by law on regular collections. But if a collection is made of any delinquent tax and damages assessed and levied by this chapter at the instance of any constable of this state, and of any police officer of any municipality, the said tax collector shall retain for the county general fund only ten percent (10%) of said damages in addition to the regular commissions allowed by law on regular collections, and the peace officer shall receive as compensation for this service fifteen percent (15%) of said damages, and the officer collecting the tax is hereby directed to pay to the constable or police officer the commission allowed by this section for the collection of the delinquent tax and damages at the time of the collection of said tax and damages.   It is hereby made the duty of every constable and of every police officer of any municipality in this state to assist any officer whose duty it is to collect the taxes assessed and levied by this chapter.
MS Code § 27-17-499 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-499. Officer liable for taxes which he might, but fails to collect

 It shall be the duty of the officer required to collect privilege taxes to require all persons liable for a privilege tax to pay the same, and he shall cause all persons doing business without a privilege license as required under this chapter, to be prosecuted. He is further required to make demands in writing for payment of the tax due, 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. If payment is not made upon demand, he shall forthwith bring suit in his official character against all such persons legally liable for privilege taxes; and such suits shall be prosecuted to final judgment and execution thereon if the judgment be in favor of the officer. No officer required to collect this tax shall be liable for any costs in such suits.   The officer required to collect privilege taxes shall be liable for the amount of the tax, together with a penalty calculated in the same manner as the penalty for delinquent privilege taxes, that he fails to collect; and the liability of such officer shall extend to all cases where he might collect such taxes but negligently fails to do so.   It is further provided that for willful failure to carry out any of the provisions of this chapter, the officer whose duty it is to collect privilege taxes shall be liable to the state on his official bond for a penalty of One Hundred Dollars ($100.00) for each such failure, and it shall be the duty of the Attorney General to bring suit for such penalty.
MS Code § 27-17-501 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|General Administrative Provisions Applicable to Chapter|§ 27-17-501. Monthly report

 The privilege taxes paid to the officer collecting same shall be reported by him monthly and paid into the proper depository, to the credit of the general fund, as are other taxes, except as otherwise provided by law, and each officer shall within twenty (20) days after the end of each month make to the county auditor, or in the case of a municipality, to the governing body of the municipality, a report of the licenses issued by him during the preceding month, upon such form as shall be prescribed by the county auditor or by the governing body of the municipality.
MS Code § 27-17-521 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 17 - Local Privilege Taxes|Penalties|§ 27-17-521. 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 limitation 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 section. Any 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.
MS Code § 27-19-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-1. Administration of article

 The Department of Revenue, hereinafter called the "commission" or the "State Tax Commission," is hereby vested with the sole power and authority, and is charged with the duty of administering and enforcing the terms and provisions of this article. As used in this article, the term "commissioner," "Chairman of the State Tax Commission" or "chairman" means the Commissioner of Revenue of the Department of Revenue.
MS Code § 27-19-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-5. Tax on private carriers of passengers, etc.

 There is hereby levied the following annual highway privilege tax on operators of private carriers of passengers as reasonable compensation for the use of the highways of this state:   On the owner or operator of each private carrierof passengers. . . . .$15.00   On each motorcycle, per annum. . . . .8.00
MS Code § 27-19-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-9. Tax on hearses, church and school buses, and taxicabs

 On each operator there is hereby levied an annual highway privilege tax for each of the following motor vehicles as follows:   On each hearse and on each ambulance, per annum. . . . .$25.00   On each church-owned bus, per annum. . . . .10.00   On each school bus used exclusively as such, excluding school buses owned by a school district in the state, per annum. . . . .10.00   Provided, however, that any motor vehicle used otherwise, and on which there has been paid the privilege tax at a higher rate as provided in this article, may also be used as a school bus without the further payment of a road and bridge tax, and provided further, that in the event a person pays a flat privilege tax of Ten Dollars ($10.00), as levied in this subparagraph (c), and later desires to use his school bus for other purposes, and purchases a privilege tag for same as provided in this article, he shall be given credit on his new privilege tag purchased for the unearned part of the privilege tax paid.   On each taxicab, per annum. . . . .35.00
MS Code § 27-19-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-15. Special tax on excess weight motor vehicles carrying property

  In addition to the privilege license tax otherwise levied for the operation of motor vehicles, there is hereby levied on each carrier of property for each motor vehicle, truck tractor or road tractor operated pursuant to the provisions of Section 63-5-47, Mississippi Code of 1972, an annual highway privilege tax of Eight Dollars and Fifty Cents ($8.50) per one thousand (1,000) pounds, or fractional part thereof, in excess of the maximum gross weight on which an annual highway privilege tax has been otherwise paid for said vehicle, said tax to be paid to the Mississippi Department of Transportation.   Each and every vehicle subject to the tax levied hereby shall be issued a special permit by the Mississippi Department of Transportation, which permit, or a certified copy thereof, shall be carried by the operator of any such vehicle at all times.
MS Code § 27-19-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-17. Trailers

  In all cases where a trailer or semitrailer is used for the transportation of property, either as a common carrier, contract carrier, private commercial carrier, private carrier, or otherwise, and is operated in conjunction with, and is drawn by a tractor, or other motor vehicle, the tax upon such motor vehicle, truck tractor or road tractor shall be calculated and levied on the maximum gross weight of such vehicle, and the tax to be levied upon the operator thereof upon each motor vehicle, truck tractor or road tractor drawing a semitrailer or trailer shall be computed in accordance with the foregoing schedules in the proper classification. In such cases, however, the gross weight of the trailer or semitrailer shall be combined with the gross weight of the truck tractor, road tractor or other motor vehicle, and the total gross weight of both vehicles counted as one (1) unit shall be used in determining the tax to be paid under this article. Provided, however, that no tax shall be levied upon any trailer or any farm tractor using the highways solely in hauling or transporting farm products of the soil from the farm to the gin or market, or transporting fertilizer or feed to the farm, where the gross weight does not exceed eight thousand (8,000) pounds, and where the title to such products is still in the producer thereof.   On each trailer, semitrailer, house trailer, house semitrailer, travel trailer, rental trailer or rental semitrailer used with or drawn by any motor vehicle upon the highways of this state there is hereby levied an annual highway privilege tax of Ten Dollars ($10.00). The highway privilege tax levied in this subsection shall not apply to trailers or semitrailers subject to the tax levied in Section 27-19-18.   Before issuing a license for any trailer or semitrailer, the owner thereof shall furnish the commission a serial number for such trailer or semitrailer, and if the same does not bear a serial number, then the commission shall assign to the owner a serial number, to be placed on such trailer or semitrailer. Said serial number shall be stamped or printed on such trailer or semitrailer at some convenient and accessible location and shall be used in making application for and issuing the privilege license for such trailer or semitrailer.   No tax shall be imposed on the wagons or trailers, or the tractors drawing same, of circuses, carnivals, fairs and other shows using municipal streets or public highways, when such wagons or trailers are shipped into the State of Mississippi by railroad, and use such streets and highways only in transporting such trailers, or wagons from the railroad to be placed where such circus, carnival, fair or other show is to be held or staged, and in returning such trailers and wagons from such place to the railroad for reloading.
MS Code § 27-19-18 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-18. Trailers; highway privilege tax upon operation of trailers and semitrailers traveling in interstate commerce

  There is hereby levied, in lieu of any other taxes and fees levied under this chapter, a highway privilege tax in the amount of Sixty-five Dollars ($65.00) upon the operation of each trailer and semitrailer that travels in interstate commerce.   Applications for license tags issued to trailers and semitrailers upon which the tax is levied in subsection (1) of this section shall be made upon a form prescribed by the commission.   Upon payment of the tax levied in subsection (1) of this section and receipt of the application provided for in subsection (2) of this section, the commission may issue to the owner a license tag for such trailer or semitrailer. The tag shall be valid for the duration of the owner's interest in the trailer or semitrailer and shall not be required to be renewed. Such tag shall bear the inscription "Trailer" and shall bear no date.   The owners of all such trailers shall attach such tags in a conspicuous position on the rear of each trailer under the rear light so that it will be visible at night at a distance of sixty (60) feet.   In the event of a transfer of the title of such a trailer or semitrailer, the license tag shall be surrendered to the commission and no credit shall be allowed upon surrender. The tag may not be transferred between trailers or semitrailers.
MS Code § 27-19-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 19 - Motor Vehicle Privilege and Excise Taxes|Article 1 - Motor Vehicle Privilege Taxes|§ 27-19-19. Trailers; collection of tax and issuance of license tags and decals by county tax collectors

 The privilege tax on trailers or semitrailers, to be used with and drawn by private carriers of passengers, on house trailers and on rental trailers shall be collected, and the license tags and decals issued therefor, by the tax collectors of the various counties of the state; provided, however, that decals shall not be required to be issued by the tax collectors for rental trailers.