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.
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