Mississippi Code
General Administrative Provisions Applicable to Chapter
§ 27-17-469. Post license in conspicuous place, or exhibit same

Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such license in his actual possession at the time of carrying on such business or doing the act named. In the case of slot or vending machines, the license shall be attached conspicuously and securely to the machine, or device. Any officer of the law shall have the right to demand that any transient person exhibit the license to him, and failure of the person to so exhibit his license, or the absence of a license from a slot or vending machine, shall be prima facie evidence that the privilege license required has not been procured. In all cases where the question arises as to whether a privilege license has been procured, the license or record thereof, if in existence, shall be the only evidence of payment. Where a proper holder of a privilege license to engage in any business at any definite location in a county or municipality desires to remove same to another location in the same county or municipality, the tax collector shall upon proper application in writing by the licensee, grant to such person the right to make such move, and shall endorse upon the said license his approval of the change in location.

Structure Mississippi Code

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

§ 27-17-485. Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings

§ 27-17-487. Privilege tax exemptions; activities in fair enclosures

§ 27-17-489. Privilege tax exemptions; certificate

§ 27-17-491. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties

§ 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

§ 27-17-501. Monthly report