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[Fees—Over payment, underpayment; interest.]

Gulfport Code of Ordinances § 5-284
in effect
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Sec. 5-284. - [Fees—Over payment, underpayment; interest.] If the amount of fees required to be reported and paid pursuant to section 5-283 is later determined to be greater or less than the amount actually reported and paid by the cruise vessel, the chairman of the state tax commission shall: (1) Assess and collect the additional license fees determined to be due, with interest thereon until paid; or (2) Advise the governing authority to refund any overpayment, with interest thereon to the vessel. Interest thereon must be computed, until paid, at the rate of one (1) percent per month from the first day of the month following either the due date of the additional fee, or the date of overpayment. (Ord. No. 1913, § 1, 9-23-92)
Source: City of Gulfport, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/gulfport/codes/code_of_ordinances?nodeId=PTIICOOR_CH5LIBURE_ARTXIGAES_S5-284FEVEPAUNINFetched: 11/1/2026

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5-284 | Corpus