Mississippi Code
Title 27 - Taxation and Finance
Chapter 17 - Local Privilege Taxes

General Provisions

§ 27-17-1. Citation of chapter - This chapter may be cited as the "Local Privilege Tax...

§ 27-17-3. Definitions - As used in this chapter: The terms "year" and "annually"...

§ 27-17-35. Automobiles for hire or rent - Upon each person operating a taxicab, U-drive-it, or other forms...

§ 27-17-230. Liability of owners of coin-operated laundries for tax imposed under local privilege tax law - Each person operating a self-service laundry in which the owner...

§ 27-17-299. Pawn brokers - Upon each pawn broker. . . . .$250.00 Upon each...

§ 27-17-365. Stores - Where the value of stock never exceeds $7,000.00. . ....

§ 27-17-415. Weapons, dealers in deadly - Upon each person selling pistols, dirk knives, sword canes, brass...

§ 27-17-423. Local privilege tax on drilling rigs - Each of the enumerated items making up the "drilling rig"...

§ 27-17-425. Annual privilege tax imposed on optometrist certified to use diagnostic pharmaceutical agents - Upon each person licensed as an optometrist by the State...

General Administrative Provisions Applicable to Chapter

§ 27-17-451. License; where obtained - All licenses under the provisions of this chapter shall be...

§ 27-17-453. License; taxpayer to make application - Every person required to obtain a license for the privilege...

§ 27-17-455. License; issuance and duration - Upon the receipt of the application herein required, and payment...

§ 27-17-459. Taxes required where taxpayer engages in several businesses - Any person pursuing or engaging in more than one (1)...

§ 27-17-463. License may be taken for part of year, when - Except as otherwise provided in this section, all privilege licenses...

§ 27-17-465. Tax collector to notify holder of expiration of license - The tax collector shall mail to each privilege taxpayer holding...

§ 27-17-467. Penalty for failure to procure license; collection of taxes - If any person liable for a tax under the provisions...

§ 27-17-468. Collection of privilege taxes due in former years; limitation - When the tax collector of any county or municipality shall...

§ 27-17-469. Post license in conspicuous place, or exhibit same - Each privilege license issued shall be kept posted in a...

§ 27-17-471. License to be a personal privilege - The privilege license herein provided shall be and constitute a...

§ 27-17-473. Unlawful business not legalized - The issuance of a privilege license, or the payment of...

§ 27-17-475. County auditor to have licenses printed - It shall be the duty of the county auditor or...

§ 27-17-477. Requisitions for licenses - Each officer required to collect privilege taxes shall make requisitions...

§ 27-17-479. Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises - Broom factories, checking rooms, drays, fur dealers, ice cream carts,...

§ 27-17-483. Privilege tax exemptions; municipalities - No tax levied under the provisions of this chapter shall...

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

§ 27-17-487. Privilege tax exemptions; activities in fair enclosures - No privilege tax license shall be required of hotels, restaurants,...

§ 27-17-489. Privilege tax exemptions; certificate - Any person desiring to avail himself of any of the...

§ 27-17-491. Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties - The certificate of exemption provided for above is hereby declared...

§ 27-17-493. Disposition of monies collected; privilege tax record to be kept - Each officer authorized to issue privilege licenses shall keep a...

§ 27-17-495. County auditor to check books and records of county tax collector - At the end of each month the county auditor shall...

§ 27-17-497. Compensation allowed tax collector for tax collecting damages - On all privilege taxes not paid during the month when...

§ 27-17-499. Officer liable for taxes which he might, but fails to collect - It shall be the duty of the officer required to...

§ 27-17-501. Monthly report - The privilege taxes paid to the officer collecting same shall...

§ 27-17-521. Penalties - Any person violating any of the provisions of this chapter...