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.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
General Administrative Provisions Applicable to Chapter
§ 27-15-201. License; where obtained
§ 27-15-203. License; application by taxpayer
§ 27-15-205. License; issuance, duration, suspension and reinstatement
§ 27-15-207. Taxes required where taxpayer engages in several businesses
§ 27-15-209. License to be taken out on increased business
§ 27-15-211. License may be taken for part of year, when
§ 27-15-213. Officer to notify all persons liable for a privilege tax
§ 27-15-215. Penalty for failure to procure license; collection of unpaid taxes
§ 27-15-217. Post license in conspicuous place, or exhibit same
§ 27-15-219. License to be a personal privilege
§ 27-15-221. Unlawful business not legalized
§ 27-15-223. Printing of privilege tax license blanks
§ 27-15-225. Privilege tax exemptions; clubs, etc.
§ 27-15-227. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises
§ 27-15-229. Privilege tax exemptions; national and state banks
§ 27-15-231. Privilege tax exemptions; municipalities
§ 27-15-233. Privilege tax exemptions; activities in fair enclosures
§ 27-15-235. Privilege tax exemptions; certificate
§ 27-15-239. Disposition of monies collected; privilege tax record to be kept