27-71-303 - License tax imposed. - Mississippi Statutes

§ 27-71-303. License tax imposed.
 

Upon each person approved for a permit to engage in the business of selling light wines or beer there is hereby imposed, levied and assessed, to be collected and paid as herein provided, annual privilege taxes in the following amounts: 
 

(a) Retailers - for each place of business  ............ $ 30.00 

(b) Wholesalers or distributors - for each county  ............ $ 100.00 

(c) Manufacturers - for each place of business  ............ $1,000.00 

(d) Brewpubs - for each place of business  ............ $1,000.00 
 

Upon each person operating an airline, bus, boat or railroad car upon which light wines or beer may be sold there is hereby imposed, levied and assessed, to be collected and paid, annual privilege taxes of Thirty Dollars ($30.00) for each airplane, bus, boat or railroad car so operated in this state. 
 

Provided, however, the amount of the privilege tax to be paid for a permit issued for a period of less than twelve (12) months shall be that proportionate amount of the annual privilege tax that the number of months, or part of a month, remaining until its expiration date bears to twelve (12) months, but in no case shall the privilege tax be less than Ten Dollars ($10.00). 
 

Sources: Codes, 1942, § 10240; Laws,  1934, ch. 127; Laws, 1979, ch. 423, § 1; Laws, 1998, ch. 308, § 2, eff from and after July 1, 1998.