The privilege taxes paid to the officer collecting same shall be reported by him monthly and paid into the proper depository, to the credit of the general fund, as are other taxes, except as otherwise provided by law, and each officer shall within twenty (20) days after the end of each month make to the county auditor, or in the case of a municipality, to the governing body of the municipality, a report of the licenses issued by him during the preceding month, upon such form as shall be prescribed by the county auditor or by the governing body of the 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