STATE STATUTES & CODES

MISSISSIPPI STATUTES AND CODES

Chapter 17 - Local Privilege Taxes.

• 27-17-1 - Citation of chapter.
• 27-17-3 - Definitions.
• 27-17-5 - Applicability and effect of chapter.
• 27-17-7 - Repealed.
• 27-17-9 - Privilege taxes imposed; amount of such taxes.
• 27-17-11 - through 27-17-33. Repealed.
• 27-17-35 - Automobiles for hire or rent.
• 27-17-37 - through 27-17-59. Repealed.
• 27-17-61 - Repealed.
• 27-17-63 - through 27-17-161. Repealed.
• 27-17-162 - Flea market vendors.
• 27-17-163 - through 27-17-229. Repealed.
• 27-17-230 - Liability of owners of coin-operated laundries for tax imposed under local privilege tax law.
• 27-17-231 - through 27-17-297. Repealed.
• 27-17-299 - Pawn brokers.
• 27-17-301 - through 27-17-363. Repealed.
• 27-17-365 - Stores.
• 27-17-367 - through 27-17-389. Repealed.
• 27-17-390 - Repealed.
• 27-17-391 - Repealed.
• 27-17-392 - Repealed.
• 27-17-393 - through 27-17-413. Repealed.
• 27-17-415 - Weapons, dealers in deadly.
• 27-17-417 - through 27-17-421. Repealed.
• 27-17-423 - Local privilege tax on drilling rigs.
• 27-17-425 - Annual privilege tax imposed on optometrist certified to use diagnostic pharmaceutical agents.
• 27-17-450 - Repealed.
• 27-17-451 - License; where obtained.
• 27-17-453 - License; taxpayer to make application.
• 27-17-455 - License; issuance and duration.
• 27-17-457 - License; issuance without examination to contractors holding local licenses; authorization to do business without separate license; no additional privilege license bond required; applicabi
• 27-17-459 - Taxes required where taxpayer engages in several businesses.
• 27-17-461 - Repealed.
• 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 handicapped persons and hotel enterprises.
• 27-17-481 - Repealed.
• 27-17-483 - Privilege tax exemptions; municipalities.
• 27-17-485 - Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings.
• 27-17-487 - Privilege tax exemptions; activities in fair enclosures.
• 27-17-489 - Privilege tax exemptions; certificate.
• 27-17-491 - Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.
• 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.
• 27-17-501 - Monthly report.
• 27-17-521 - Penalties.

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