reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-35 - [Effective 1/17/2025] Automobiles for hire or rent

(1)
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 the county................................................... $ 5.00
(2)
The provisions of this section shall not apply to any person or business entity lawfully engaging in a peer-to-peer car sharing program or acting as a shared vehicle owner under the Peer-to-Peer Car Sharing Program Act.
Codes, 1942, § 9696-16; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 16, eff. 6/1/1944.
Amended by Laws, 2024, ch. 429, SB 2530,§ 19, eff. 1/17/2025.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-37 - through 27-17-59 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
§§ 27-17-37 through 27-17-57. [Codes, 1942, §§ 9696-17 to 9696-27; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 17-27] § 27-17-59. [Codes, 1942, § 9696-28; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 28; Laws, 1946, ch. 299; Laws, 1960, ch. 432; Laws, 1968, ch. 581, § 1]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-61 - [Repealed]

Repealed by Laws, 1976, ch. 365, § 2, eff. 3/22/1976.
Codes, 1942, § 9696-29; Laws, 1940, ch. 120; 1944, ch. 137, § 29
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-63 - through 27-17-161 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
§ 27-17-63. [Codes, 1942, § 9696-30; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 30] § 27-17-65. [Codes, 1942, § 9696-31; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 31; Laws, 1976, ch. 365, § 1] §§ 27-17-67 through 27-17-141. [Codes, 1942, §§ 9696-32 to 9696-68; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 32-68; Laws, 1946, ch. 392; Laws, 1948, ch. 455; Laws, 1958, ch. 563] §§ 27-17-143 through 27-17-161. [Codes, 1942, §§ 9696-68.5 to 9696-77; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 69-77; Laws, 1948, ch. 422; Laws, 1950, ch. 532; Laws, 1952, ch. 412; Laws, 1964, ch. 518; Laws, 1968, ch. 361, § 31]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-162 - Flea market vendors

(1)
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.
(2)
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.
Laws, 1987, ch. 476, § 1, eff. 7/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-163 - through 27-17-229 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, §§ 9696-78 to 9696-110; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405; Laws, 1982, ch. 394.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 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
.
Laws, 1991, ch. 456 § 1, eff. 3/29/1991.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-231 - through 27-17-297 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, §§ 9696-111 to 9696-144; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405; Laws, 1982, ch. 394.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 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
Codes, 1942, § 9696-145; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 142, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-301 - through 27-17-363 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
§§ 27-17-301 through 27-17-329. [Codes, 1942,§§ 9696-146 to 9696-160; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405] § 27-17-330. [Laws, 1978, ch. 474, § 1] § 27-17-331. [Codes, 1942, § 9696-161; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 158] § 27-17-332. [Laws, 1978, ch. 498, § 1] §§ 27-17-333 through 27-17-363. [Codes, 1942, §§ 9696-162 to 9696-177; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 92A, 159-172]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-367 - through 27-17-389 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988 [Section was also repealed by Laws, 1988, ch. 581, § 12].
§ 27-17-367. [Codes, 1942, § 9696-179; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 175] §§ 27-17-369 through 27-17-389. [Codes, 1942, §§ 9696-180 9696-189; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 176-185; Laws, 1958, ch. 591]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-390 - [Repealed]

Repealed by Laws, 1988, ch. 581, § 12, eff. 10/1/1988.
Laws, 1978, ch. 549, § 1; Laws, 1979, ch. 422.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-391 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, § 9696-190; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, § 186.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-392 - [Repealed]

Repealed by Laws, 1998, ch. 467, § 1, eff. 7/1/1998.
Laws, 1978, ch. 474, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-393 - through 27-17-413 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, §§ 9696-191 to 9696-201; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 187-197.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 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
Codes, 1942, § 9696-202; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 198, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-417 - through 27-17-421 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, §§ 9696-202 to 9696-205; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 198-201.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 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.
Laws, 1994, ch. 573, § 1, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-450 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Laws, 1974, ch. 483.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-206; Laws, 1944, ch. 137, § 202; Laws, 1950, ch. 535; Laws, 1962, ch. 588, § 22, eff. 1/1/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-207; Laws, 1944, ch. 137, § 203; Laws, 1988, ch. 505, § 5; Laws, 1994, ch. 306, § 1, eff. 7/1/1994.
Brought forward without change by Laws, 2018, ch. 357, HB 235,§ 4, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-209; Laws, 1944, ch. 137, § 205, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 27-17-461 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, § 9696-210; Laws, 1944, ch. 137,§ 206.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-211; Laws, 1944, ch. 137, § 207; Laws, 1988, ch. 505, § 6, eff. 7/1/1988.
Brought forward without change by Laws, 2018, ch. 357, HB 235,§ 5, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-212; Laws, 1944, ch. 137, § 208; Laws, 1962, ch. 588, § 23; Laws, 1978, ch. 383, § 1; Laws, 1988, ch. 505, § 7, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-206; Laws, 1944, ch. 137, § 202; Laws, 1950, ch. 535; Laws, 1962, ch. 588, § 22; Laws, 1978, ch. 383, § 2; Laws, 1988, ch. 505, § 8; Laws, 1993, ch. 325, § 1, eff. 7/1/1993.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Laws, 1985, ch. 425, § 10, eff. 3/26/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-213; Laws, 1944, ch. 137, § 209, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-214; Laws, 1944, ch. 137, § 210, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-215; Laws, 1944, ch. 137, § 211, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-221; Laws, 1944, ch. 137, § 217, eff. 6/1/1944.
Amended by Laws, 2018, ch. 357, HB 235,§ 2, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-222; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 218, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 27-17-479 - Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises

(1)
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.
(2)
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
.
Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213; Laws, 1988, ch. 505, § 9, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 27-17-481 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 12, eff. 7/1/1988.
Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-216; Laws, 1944, ch. 137, § 212; Laws, 1988, ch. 505, § 10, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-220; Laws, 1944, ch. 137, § 216, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-218; Laws, 1944, ch. 137, § 214, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-219; Laws, 1944, ch. 137, § 215, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-223; Laws, 1944, ch. 137, § 219, eff. 6/1/1944.
Amended by Laws, 2018, ch. 357, HB 235,§ 3, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-224; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 220; Laws, 1968, ch. 361, § 32, eff. 1/1/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-225; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, § 221; Laws, 1968, ch. 361, § 61, eff. 1/1/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-226; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 222; Laws, 1990, ch. 338, § 1, eff. 7/1/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-17-451 — 27-17-501) › Section 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.
Codes, 1942, § 9696-227; Laws, 1944, ch. 137, § 223; Laws, 1978, ch. 383, § 3, eff. 3/15/1978.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 17 - LOCAL PRIVILEGE TAXES (§§ 27-17-1 — 27-17-521) › PENALTIES (§ 27-17-521) › Section 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.
Codes, 1942, § 9696-228; Laws, 1944, ch. 137, § 224, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 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.
Codes, 1942, § 9352-01; Laws, 1938, ch. 148; Laws, 1940, ch. 145; Laws, 1942, ch. 242; Laws, 1946, ch. 266, § 1; Laws, 1981, ch. 524, § 1; Laws, 1986, ch. 420, § 1; Laws, 2009, ch. 492, § 57, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 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:
(a)
On the owner or operator of each private carrier of passengers .................... $15.00
(b)
On each motorcycle, per annum .................... 8.00
Codes, 1942, § 9352-03; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266, § 3; Laws, 1960, ch. 417, § 1; Laws, 1982, ch. 427, § 1, eff. 7/1/1982.
Brought forward by Laws, 2024, ch. 409, HB 1286,§ 6, eff. 1/1/2025.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 19 - MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES (§§ 27-19-1 — 27-19-NEW) › Article 1 - MOTOR VEHICLE PRIVILEGE TAXES (§§ 27-19-1 — 27-19-179) › Section 27-19-7 - [Repealed]

Repealed by Laws, 1992, ch. 497 § 19 eff. 11/1/1992.
Codes, 1942, § 9352-04; Laws, 1938, chs. 119, 148; Laws, 1940, ch. 165; Laws, 1946, ch. 266 § 4; Laws, 1984, ch. 508, § 1; Laws, 1987, ch. 393.