Mississippi Code
Chapter 15 - Statewide Privilege Taxes
General Administrative Provisions Applicable to Chapter

§ 27-15-201. License; where obtained - All licenses required by this chapter shall be obtained from...

§ 27-15-203. License; application by taxpayer - Every person required to obtain a license for the privilege...

§ 27-15-205. License; issuance, duration, suspension and reinstatement - Upon the receipt of the application herein required, and payment...

§ 27-15-207. Taxes required where taxpayer engages in several businesses - Any person pursuing or engaging in more than one (1)...

§ 27-15-209. License to be taken out on increased business - In all cases where a privilege tax is required for...

§ 27-15-211. License may be taken for part of year, when - In the event a person engaged in business is liable...

§ 27-15-213. Officer to notify all persons liable for a privilege tax - On or before the first day of each month, the...

§ 27-15-215. Penalty for failure to procure license; collection of unpaid taxes - All persons liable for privilege taxes imposed by this chapter,...

§ 27-15-217. Post license in conspicuous place, or exhibit same - Each privilege license issued shall be kept posted in a...

§ 27-15-219. License to be a personal privilege - The privilege license herein provided shall be and constitute a...

§ 27-15-221. Unlawful business not legalized - The issuance of a privilege license, or the payment of...

§ 27-15-223. Printing of privilege tax license blanks - It shall be the duty of the officer collecting the...

§ 27-15-225. Privilege tax exemptions; clubs, etc. - Clubs for the promotion or development of the art of...

§ 27-15-227. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises - Broom factories, checking rooms, drays, fur dealers, ice cream carts,...

§ 27-15-229. Privilege tax exemptions; national and state banks - None of the provisions of this chapter shall be construed...

§ 27-15-231. Privilege tax exemptions; municipalities - No tax levied under the provisions of this chapter shall...

§ 27-15-233. Privilege tax exemptions; activities in fair enclosures - No privilege tax license shall be required of hotels, restaurants,...

§ 27-15-235. Privilege tax exemptions; certificate - Any person desiring to avail himself of any of the...

§ 27-15-237. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties - The certificate of exemption provided for above is hereby declared...

§ 27-15-239. Disposition of monies collected; privilege tax record to be kept - Each officer authorized to issue privilege licenses shall keep a...

§ 27-15-241. Monthly report - The privilege taxes paid to the officer collecting same shall...