The tax collector shall mail to each privilege taxpayer holding a license, on or before the first day of the month prior to the month in which his privilege license will expire, a notice that the license will expire and that a new privilege license must be procured during the following month, and shall enclose therewith an application blank for a new license; but the failure to send or receive such notice shall not exempt such privilege taxpayer from any penalties prescribed by law.
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