The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee.
The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages, provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.
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