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.
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