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.
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