It shall be the duty of the county auditor or of the governing body of a municipality to prepare and have printed and distributed to the officer collecting the tax the proper privilege tax license blanks necessary to carry into effect any law relating to privilege taxes. There shall be printed on each license at the bottom thereof the words "this license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi." All such privilege license blanks shall be printed in the form prescribed by the county auditor or in the case of a municipality, by the governing body of a municipality. The privilege license blanks shall be imprinted with the fiscal year for which the blanks are to be issued and shall be numbered consecutively for each fiscal year. The privilege license blanks shall be made in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original and paper or electronic duplicate, as the case may be, must bear the same serial number and be alike in all respects except that they must be marked "original" and "duplicate." If a paper duplicate is used, the original and duplicate shall be of different colors.
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