All licenses under the provisions of this chapter shall be obtained from the tax collector of the county in which the business is located if such business be located outside of a municipality, or, if the business be located within a municipality then such licenses shall be obtained from the tax collector of such municipality.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 17 - Local Privilege Taxes
General Administrative Provisions Applicable to Chapter
§ 27-17-451. License; where obtained
§ 27-17-453. License; taxpayer to make application
§ 27-17-455. License; issuance and duration
§ 27-17-459. Taxes required where taxpayer engages in several businesses
§ 27-17-463. License may be taken for part of year, when
§ 27-17-465. Tax collector to notify holder of expiration of license
§ 27-17-467. Penalty for failure to procure license; collection of taxes
§ 27-17-468. Collection of privilege taxes due in former years; limitation
§ 27-17-469. Post license in conspicuous place, or exhibit same
§ 27-17-471. License to be a personal privilege
§ 27-17-473. Unlawful business not legalized
§ 27-17-475. County auditor to have licenses printed
§ 27-17-477. Requisitions for licenses
§ 27-17-479. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises
§ 27-17-483. Privilege tax exemptions; municipalities
§ 27-17-487. Privilege tax exemptions; activities in fair enclosures
§ 27-17-489. Privilege tax exemptions; certificate
§ 27-17-493. Disposition of monies collected; privilege tax record to be kept
§ 27-17-495. County auditor to check books and records of county tax collector
§ 27-17-497. Compensation allowed tax collector for tax collecting damages
§ 27-17-499. Officer liable for taxes which he might, but fails to collect