reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-153 - Telephone companies

Upon each person engaged or continuing in this state in the business of operating a telephone company, there is hereby levied a tax of Four Cents (4¢) on each telephone in service at the end of the last calendar year, or Twenty-five Dollars ($25.00), whichever is greater.
Codes, 1942, § 9600; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 28; Laws, 1950, ch. 536; Laws, 1978, ch. 499, § 1, eff. 6/1/1978.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-155 - Electric light and power companies

Upon each person engaging or continuing in this state in the business of operating an electric light or electric power plant, or maintaining a line or lines for the transmission of electricity, or electric current for electric lights or electric power, for each mile of pole line, as herein defined, operated or maintained in this state .................... $22.50
The term "pole line" as used in this section shall include any line of poles carrying one or more wires, upon or through which is transmitted electricity or electric current with a voltage of 10,000 volts (10KV), or more, to or between distribution sub-stations where it is transformed for distribution to as many as twenty-five (25) customers, and shall include such lines as comprise the transmission system that connects up and serves such sub-stations, but shall exclude distribution or service lines from such sub-stations, and rural lines serving individual customers.
Codes, 1942, § 9601; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 29, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-157 - Railroad companies

(1)
Upon each person engaging or continuing in the business of operating a railroad, tax is assessed as follows:
For each railroad whose average earnings per mile are greater than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Ninety Dollars ($90.00) per mile.
For each railroad whose average earnings per mile are greater than Thirty-two Thousand Dollars ($32,000.00), but not more than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Eighty Dollars ($80.00) per mile.
For each railroad whose average earnings per mile are greater than Twenty-eight Thousand Dollars ($28,000.00), but not more than Thirty-two Thousand Dollars ($32,000.00), the tax shall be Seventy Dollars ($70.00) per mile.
For each railroad whose average earnings per mile are greater than Twenty-four Thousand Dollars ($24,000.00), but not more than Twenty-eight Thousand Dollars ($28,000.00), the tax shall be Sixty Dollars ($60.00) per mile.
For each railroad whose average earnings per mile are greater than Twenty Thousand Dollars ($20,000.00), but not more than Twenty-four Thousand Dollars ($24,000.00), the tax shall be Fifty Dollars ($50.00) per mile.
For each railroad whose average earnings per mile are greater than Sixteen Thousand Dollars ($16,000.00), but not more than Twenty Thousand Dollars ($20,000.00), the tax shall be Forty Dollars ($40.00) per mile.
For each railroad whose average earnings per mile are greater than Twelve Thousand Dollars ($12,000.00), but not more than Sixteen Thousand Dollars ($16,000.00), the tax shall be Thirty Dollars ($30.00) per mile.
For each railroad whose average earnings per mile are greater than Eight Thousand Dollars ($8,000.00), but not more than Twelve Thousand Dollars ($12,000.00), the tax shall be Twenty Dollars ($20.00) per mile.
For each railroad whose average earnings per mile are greater than Four Thousand Dollars ($4,000.00) per mile, but not more than Eight Thousand Dollars ($8,000.00), the tax shall be Ten Dollars ($10.00) per mile.
For each railroad whose average earnings per mile are less than Four Thousand Dollars ($4,000.00) per mile, the tax shall be Five Dollars ($5.00) per mile.
(2)
For the purposes of subsection (1) of this section, the average earnings per mile for a railroad shall be calculated for each line or branch operated in this state based on the proportion that the gross receipts from business for the line or branch bears to the number of miles operated at the close of the preceding business year. If the railroad line or branch is new or had no earnings during the preceding business year, the tax shall be Five Dollars ($5.00) per mile.
Codes, 1942, § 9602; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 30; Laws, 1995, ch. 369, § 1, eff. 3/15/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-159 - [Repealed]

Repealed by Laws, 1978, ch. 445, § 1, eff. 7/1/1978.
Codes, 1942, § 9603; Laws, 1940, ch. 120; 1944, ch. 138, § 31.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-161 - [Repealed]

Repealed by Laws, 1974, ch. 470, eff.6/1/1974.
Codes, 1942, § 9604; Laws, 1940, ch. 120; 1944, ch. 138, § 32.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-163 - [Repealed]

Repealed by Laws, 1978, ch. 445, § 1, eff. 7/1/1978.
Codes, 1942, § 9605; Laws, 1940, ch. 120; 1944, ch. 138, § 33.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-165 - Pipeline companies

Upon each person operating a pipeline in or through this state or engaged in transporting in or through this state crude oil, liquid petroleum products, and natural or artificial gas through pipes or conduits, for the privilege of exercising or enjoying such right and power in this state, and for the privilege of enjoying and receiving the benefit and protection of the government and laws of this state, there is levied a tax, in addition to all other taxes, as follows:
On each mile of pipe having a diameter of less than twelve (12) inches .................... $15.00
On each mile of pipe having a diameter of twelve (12) inches and less than fifteen (15) inches .................... $37.50
On each mile of pipe having a diameter of fifteen (15) inches and less than twenty (20) inches .................... $52.50
On each mile of pipe having a diameter of twenty (20) to twenty-six (26) inches, inclusive .................... $75.00
On each mile of pipe having a diameter of over twenty-six (26) inches .................... $125.00
The term "pipeline" as used in this section shall apply to both interstate and intrastate trunk lines, but shall not apply to those pipelines, known as service lines, used solely for distributing gas or other petroleum products in or near cities, towns, and villages to the ultimate consumer. And this section shall not apply to those persons, firms or corporations mining or producing gas or oil on which a privilege tax measured by gross production is imposed and paid in this state.
Codes, 1942, § 9606; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 34; Laws, 1952, ch. 410, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-167 - Application for privilege license; payment of tax

Each person required by Sections
27-15-151
through
27-15-165
to pay a privilege tax for doing business in this state, shall annually, on or before the first day of December each year, make and file with the State Tax Commission an application for a privilege license, and shall pay the tax as provided in those sections. The application forms shall be furnished by the State Tax Commission to the applicant. The applicant must provide all information required.
Codes, 1942, § 9607; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 35, eff. 6/1/1944; Laws, 1995, ch. 369, § 2, eff. 3/15/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-169 - [Repealed]

Repealed by Laws, 1995, ch. 369, § 5, eff. 3/15/1995.
Codes, 1942, § 9608; Laws, 1940, ch. 120; 1944, ch. 138, § 36; 1985, ch. 455, § 6, eff. 3/29/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-171 - Application for and issuance of additional privilege license; payment of additional tax

If at any time any person liable for a tax under Sections
27-15-151
through
27-15-165
increases his classifications so as to require the payment of an additional tax, or shall begin business or construct or operate additional taxable units, application shall be made to the Tax Commission for additional privilege license, and upon the determination by the Tax Commission of the amount of tax due, shall pay the same. The Tax Commission shall issue such privilege license to expire on December 1 following, and shall collect the pro rata annual tax according to the number of months between the date of liability and December 1 following.
Codes, 1942, § 9609; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 37; Laws, 1995, ch. 369, § 3, eff. 3/15/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PUBLIC UTILITIES (§§ 27-15-151 — 27-15-173) › Section 27-15-173 - Time for payment of taxes; issuance of statewide license; levy of tax by local governments; applicability of provisions of Sales Tax Law

The taxpayer shall complete the application and shall pay the tax imposed by Sections
27-15-151
through
27-15-165
on or before the first day of December in each year (except as provided in the next preceding section), but failure to receive an application for a license does not exempt any taxpayer from the payment of damages as imposed by this chapter. Upon the payment of the tax, the Tax Commission shall issue a statewide license as herein provided.
The privilege tax herein imposed by the foregoing sections on telephone, railroad, electric light and power companies, and pipeline companies shall be for a statewide purpose and no board of supervisors nor municipality shall levy any privilege tax upon any of the companies.
All administrative provisions of the Mississippi Sales Tax Law, including those which provide for collection and administrative appeals procedures, fix damages, penalties and interest for failure to comply with the provisions of the sales tax law, and all other requirements and duties imposed upon any license or taxpayer, apply to all persons liable for taxes, fees and other monies imposed by Sections
27-15-151
through
27-15-165
. In carrying out his duties under the provisions of Sections
27-15-151
through
27-15-165
, the Chairman of the State Tax Commission may exercise all of the power and authority granted to the chairman under the Mississippi Sales Tax Law with respect to licensees or taxpayers. However, if any of the provisions of this chapter relating to the administration, imposition or collection of the taxes, fees and penalties under Sections
27-15-151
through
27-15-165
conflict with the provisions of the Mississippi Sales Tax Law, then the provisions of this chapter shall govern.
Codes, 1942, § 9610; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 38; Laws, 1995, ch. 369, § 4, eff. 3/15/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-201 - License; where obtained

All licenses required by this chapter shall be obtained from the tax commissioner or the commissioner of insurance, except in cases where the law provides that some other officer shall issue the license.
Codes, 1942, § 9666; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 47, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-203 - License; application by taxpayer

Every person required to obtain a license for the privilege of engaging in any business for which a privilege tax is required shall make application therefor in writing to the officer who is required to collect the tax. The application for license shall be filed on blanks to be furnished by the State Auditor for that purpose, and shall be subscribed and sworn to by the person owning the business, or having an ownership interest therein; or the officer who is required to collect the tax, or his duly authorized agent, may certify to the application. If the applicant is a corporation, a duly authorized agent shall execute the application.
The application shall, in addition to such other information as the officer who is required to collect the tax may require, show the name of such person or corporation, and in case of a partnership, the name of each partner thereof; the person's, firm's or corporation's business office address, the location of the place of business to which the license shall apply, and the nature of the business in which engaged, and any other information the officer who is required to collect the tax may require.
The application shall contain all the information necessary for the officer collecting the tax to properly classify the applicant and ascertain the amount of tax due.
The application shall be accompanied by the amount of the privilege tax required by law.
Any person who shall willfully make any false statement in an application for a privilege license shall be guilty of a misdemeanor, and upon conviction thereof, shall be required to pay as damages double the amount of the difference between the tax paid and that which should have been paid, in addition to the fine and imprisonment imposed.
It is specifically provided that the officer taking the application for a privilege license shall carefully preserve the same for a period of three (3) years for the use of the grand jury, the courts of the state, or any duly authorized officer of the State of Mississippi, and any officer who shall refuse or fail to take or require the application, or affidavit as herein required, shall be guilty of a misdemeanor and subject to the penalties therefor.
Each application or filing made under this section shall include the Social Security number(s) of the applicant in accordance with Section
93-11-64
, Mississippi Code of 1972.
Codes, 1942, § 9667; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 48; Laws, 1997, ch. 588, § 15, eff. 7/1/1997.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-207 - Taxes required where taxpayer engages in several businesses

Any person pursuing or engaging in more than one (1) of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to be exercised, is carried on at two (2) or more separate places, a separate license for each place or location of such business shall be obtained.
Codes, 1942, § 9669; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 50, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-209 - License to be taken out on increased business

In all cases where a privilege tax is required for carrying on any business in this state, and a privilege license has been obtained for the same, and afterwards during the period covered by said license, the licensee shall desire to increase his business to a classification for which a higher privilege tax is required, he shall before increasing same, procure an additional license, but shall only be required to pay for such additional privilege license on such higher classification; the same to be prorated on the annual rate according to the number of months unexpired remaining in the period for which the original license was issued, and the additional license shall expire at the same time as the original license. The officer issuing the license shall certify on the face thereof that it is an additional license, and the period for which it is issued.
Codes, 1942, § 9670; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 51, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-211 - License may be taken for part of year, when

In the event a person engaged in business is liable for two (2) or more annual privilege taxes, or has two (2) or more annual privilege licenses, which licenses expire in different months desires to have all his privilege tax licenses expire on a common date, he may apply to the officer whose duty it is to collect the privilege tax at the time any annual privilege tax license expires and have issued a privilege tax license which will expire on the desired common date; and he shall pay for such privilege tax license at the pro rata annual rate according to the number of months in the period between the date the license is issued and its date of expiration. The officer issuing such license for less than a year shall certify on the face thereof that it is issued to provide a common expiration date, the period for which it is issued, and the amount paid therefor. A person engaged in business, who thereafter becomes liable for a privilege tax for any new kind of business, may in like manner obtain a license for a less period than one (1) year. But this section shall not apply to any person who by reason of failure to procure a license, becomes liable for the penalty provided by this chapter, nor to any person beginning business, but any license issued to a person beginning business shall be issued for one (1) year, unless elsewhere specifically provided.
Codes, 1942, § 9671; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 52, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-213 - Officer to notify all persons liable for a privilege tax

On or before the first day of each month, the collector shall mail to each privilege taxpayer holding an annual license, and whose license will expire during the following month, as shown by his record, a notice, that the license will expire, and that a new privilege license must be procured during the said following month, and shall enclose therewith an application blank for a new license; but the failure to send or receive such notice shall not exempt such privilege taxpayer from any penalties prescribed by law. Immediately upon a receipt of an assessment by the tax commissioner, of privilege taxes due, the collector shall mail to the person liable for the privilege license, or licenses, and damages shown in the assessment, a notice thereof and the person liable for the privilege license and damages named in the assessment shall have ten (10) days, after the notice has been given, within which to pay the tax.
Codes, 1942, § 9672; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 53, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-217 - Post license in conspicuous place, or exhibit same

Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such license in his actual possession at the time of carrying on such business or doing the act named. In all cases where the question arises as to whether a privilege license has been procured, the license or record thereof, if in existence, shall be the only evidence of payment.
When a proper holder of a privilege license to engage in any business at any definite location in a county desires to remove same to another location in the same county, the tax collector shall upon proper application in writing by the licensee, grant to such person the right to make such move, and shall endorse upon the said license his approval of the change in location.
Codes, 1942, § 9674; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 55, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-219 - License to be a personal privilege

The privilege license herein provided shall be and constitute a personal privilege to the person named therein to conduct the business specified in the license, and shall not be transferable to any other person, and shall be construed to limit to the county and location specified therein the person named in the license in conducting the business and exercising the privilege named, unless otherwise provided by this chapter, and such license shall not exempt from taxation any property used in the business except as specifically provided by law.
No change in the name of the firm, nor the taking in of a new partner, nor the withdrawal of one or more members of the firm shall be considered as commencing business; but if any one or more of the partners remain in the firm, the business shall be regarded as continuing.
Codes, 1942, § 9675; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 56, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-221 - Unlawful business not legalized

The issuance of a privilege license, or the payment of a tax required therefor, shall not make lawful any business, employment transaction, article or device, or the operation thereof, contrary to any statute of this state, or any ordinance of any municipality thereof.
Codes, 1942, § 9676; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 57, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-223 - Printing of privilege tax license blanks

It shall be the duty of the officer collecting the taxes to prepare and have printed the proper privilege tax license blanks necessary to carry into effect the laws relating to privilege taxes and there shall be printed on each license at the bottom thereof, the words: "This license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi." Except as provided in Title 83, Mississippi Code of 1972, for licenses issued by the Commissioner of Insurance, all such privilege tax license blanks shall be printed in the form prescribed by the officer collecting the tax and shall be imprinted with the fiscal year for which the blanks are to be issued, and shall be numbered consecutively beginning with number one (1) of each fiscal year; and shall be made in duplicate, the original and duplicate to bear the same serial number and be alike in all respects, except that they be marked "original," "duplicate," and be of different colors.
Codes, 1942, § 9683; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 63, eff. 6/1/1944.
Amended by Laws, 2022, ch. 473, SB 2669,§ 2, eff. 7/1/2022.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-225 - Privilege tax exemptions; clubs, etc

Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter; provided, this shall not be construed to authorize any person, persons, club or clubs to promote such business as a commercial enterprise or to sell things not produced by themselves.
Codes, 1942, § 9677; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 58, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-227 - 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 section, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following businesses:
Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents.
(2)
The privilege tax shall not apply to bakeries, checking rooms, and cold storage plants when such enterprises are operated in connection with a hotel solely for the use and convenience of its patrons, and the product or service of such enterprises is not sold to others than patrons of the hotel.
(3)
Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections
27-15-235
and
27-15-237
.
Codes, 1942, § 9678; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 59, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-229 - Privilege tax exemptions; national and state banks

None of the provisions of this chapter shall be construed as imposing a privilege tax on any national bank now or hereafter located in the State of Mississippi, or on any bank incorporated or chartered under the laws of the State of Mississippi.
Codes, 1942, § 9678; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 59, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-231 - Privilege tax exemptions; municipalities

No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against, any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from the provisions of this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.
Codes, 1942, § 9679; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 59A, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-233 - Privilege tax exemptions; activities in fair enclosures

No privilege tax license shall be required of hotels, restaurants, fruit stands and vendors of soft drinks, circuses, exhibitions, street fairs, or other amusements when the same are held within the enclosure of and in cooperation with the annual holding of any state, county or community fair or any fair held for the benefit of the public where no dividends are declared to the stockholders thereof, and the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.
Codes, 1942, § 9682; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 62, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-235 - Privilege tax exemptions; certificate

Any person desiring to avail himself of any of the exemptions provided in Sections
27-15-225
through
27-15-231
, shall, before engaging in such business, file with the officer whose duty it is to collect the privilege tax, an application for the exemption certificate accompanied by an affidavit stating fully the grounds upon which such exemption is claimed. If the exemption be claimed on grounds other than a manifest visible disability, the above required affidavit must be accompanied by a certified statement from a county health officer, or the United States Veterans Bureau in the case of veterans of the World War, showing that the applicant is disabled to the extent of fifty percent (50%) as defined in Section
27-15-227
. If fully satisfied of the facts and of the justices of such claim, the officer shall issue to such applicant a certificate of exemption which shall authorize such person to engage in the business therein designated for a period of one year. The procedure above set forth shall be required in every instance for the continuance of such business during each and every year subsequent to that for which the exemption certificate was originally granted. Provided, that the tax collector before issuing any additional certificate shall require the applicant to show to his satisfaction that the gross income of the applicant for the preceding year was not more than Nine Hundred Dollars ($900.00).
Codes, 1942, § 9680; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 60, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-237 - Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties

The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee.
The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.
Codes, 1942, § 9681; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 61, eff. 6/1/1944.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-239 - Disposition of monies collected; privilege tax record to be kept

Each officer authorized to issue privilege licenses shall keep a privilege tax register in such form as the state auditor of public accounts shall prescribe in which shall be entered the names of all privilege taxpayers, the amount paid, the serial number of the license issued, the period covered by such license, and the business location. This register shall constitute a permanent record of the officer authorized to collect privilege taxes and shall always be open for inspection by the public. At the end of the year, each such officer shall return to the state auditor of public accounts all unused privilege tax license blanks and three (3) years after the return of such unused privilege tax license blanks, the state auditor of public accounts shall destroy the same. All monies received by the officer authorized by law to issue privilege tax licenses shall be deposited in the state treasury on the same day in which such funds are collected. At the end of each month, the state auditor of public accounts shall carefully check the books and records of the state tax commission and of the commissioner of insurance and of the seafood commission, and shall verify the amounts paid or to be paid into the state treasury insofar as it relates to the collection of privilege taxes; and any duty herein required to the state auditor of public accounts may be performed by his designee for that purpose.
Codes, 1942, § 9685; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 64; Laws, 1984, ch. 478, § 9, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › GENERAL ADMINISTRATIVE PROVISIONS APPLICABLE TO CHAPTER (§§ 27-15-201 — 27-15-241) › Section 27-15-241 - Monthly report

The privilege taxes paid to the officer collecting same shall be paid into the state treasury by him on the same day in which said funds are collected by said officer, and shall be reported by him monthly, except as otherwise provided by law. Each such officer shall, within twenty (20) days after the end of each month, make to the state auditor of public accounts a detailed report of the licenses issued by him during the preceding month, showing the number and date of each license, and name the licensee, the business for which it was issued, and the amount collected for it, upon such forms as shall be provided by the state auditor of public accounts. At the same time each such officer shall furnish to the state tax commission a copy of the report herein required. The officer failing to make this report shall be reported by the state auditor of public accounts to the Governor as a defaulter, and a failure by the state auditor of public accounts to so report him to the Governor shall render the state auditor of public accounts liable on his bond on the sureties of the officers for all amounts they may be required to pay because of such default. The account of the state auditor of public accounts against the officer for licenses shall be so kept as to show by months what licenses charged to him are in his hands at any time. Upon the final settlement of the officer, either annual or at the expiration of his term of office, he shall be credited with all license blanks not issued which have been returned to the state auditor of public accounts, or delivered to his successor in office; and the officer shall be liable on his bond in the sum of One Hundred Dollars ($100.00) for each license blank not so returned or delivered to his successor in office.
Codes, 1942, § 9689; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 65; Laws, 1984, ch. 478, § 10, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 15 - STATEWIDE PRIVILEGE TAXES (§§ 27-15-1 — 27-15-251) › PENALTIES (§ 27-15-251) › Section 27-15-251 - Penalties

(1)
Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitations aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this subsection. And persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.
(2)
It shall be unlawful for any person to engage in buying cotton, cotton seed, corn, grain or field seed of any kind, pecans, peanuts, or other nuts between the hours of 6:00 P.M. and 7:00 A.M. and any person convicted under this section shall be fined not less than One Hundred Dollars ($100.00) or imprisoned in the county jail for not less than ninety (90) days or both.
Codes, 1942, §§ 9685, 9690; Laws, 1940, ch. 120; Laws, 1944, ch. 138, §§ 16, 66; Laws, 1958, ch. 562, § 5, eff. 7/1/1958.
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 27-17-1 - Citation of chapter

This chapter may be cited as the "Local Privilege Tax Law."
Codes, 1942, § 9696-01; Laws, 1944, ch. 137, § 1, 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 27-17-3 - 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.
Codes, 1942, § 9696-01; Laws, 1944, ch. 137, § 1; Laws, 1988, ch. 505, § 1, 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 PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-5 - Applicability and effect of chapter

(1)
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.
(2)
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.
(3)
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.
Codes, 1942, §§ 9696-209, 9696-229, 9696-231, 9696-234, 9696-235; Laws, 1944, ch. 137, §§ 205, 225, 227, 230, 231; Laws, 1952, ch. 419, § 1; Laws, 1988, ch. 505, § 2, 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 PROVISIONS (§§ 27-17-1 — 27-17-450) › Section 27-17-7 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
Codes, 1942, § 9696-02; Laws, 1944, ch. 137, § 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 27-17-9 - Privilege taxes imposed; amount of such taxes

(1)
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.
(2)
(a)
The amount of a privilege license shall be Twenty Dollars ($20.00) annually for a business having three (3) or fewer employees.
(b)
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.
(c)
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.
(d)
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.
(3)
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
.
Codes, 1942, § 9696-03; Laws, 1944, ch. 137, § 3; Laws, 1964, ch. 516, § 1; Laws, 1988, ch. 505, § 3, eff. 7/1/1988.
Amended by Laws, 2015, ch. 420, SB 2762, 10, eff. 3/30/2015.
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 27-17-11 - through 27-17-33 - [Repealed]

Repealed by Laws, 1988, ch. 505, § 11, eff. 7/1/1988.
§§ 27-17-11 through 27-17-27. [Codes, 1942, §§ 9696-04 to 9696-12; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 4-12] §§ 27-17-29 through 27-17-33. [Codes, 1942, § 9696-13 to 9696-15; Laws 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 13-15]
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 Until 1/17/2025] 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 the county .................... $5.00
Codes, 1942, § 9696-16; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 16, eff. 6/1/1944.
This section is set out more than once due to postponed, multiple, or conflicting amendments.