Corpus

MCA Chapter 17

MCA Chapter 17
in effect

Miss. Code Ann. § 27-17-3 Definitions.

As used in this chapter: The terms “year” and “annually” mean either the calendar year or a period of twelve (12) calendar months. The term “business” includes all activities or acts, personal, professional or corporate, engaged in or caused to be engaged in with the object of gain, profit, benefit or advantage, either direct or indirect, or following or engaging in any trade, calling or profession, and all things which occupy the time, attention and labor of individuals for the purpose of a livelihood or profit. The term “place of business” means a store, shop, counting room, office, factory, or other location or locations, whether in a building, enclosed space or in any undefined place or places where any business as herein defined is done, conducted or carried on. The term “manufacturer” means a business at which there are conducted activities of an industrial or commercial nature wherein labor or skill is applied, by hand or machinery, to materials belonging to the manufacturer so that a new, different or more useful article of tangible personal property or substance of trade or commerce is produced for sale or rental, and includes the production or fabrication of special-made or custom-made articles for sale or rental. The term “taxpayer” means any person liable for any tax hereunder, in addition to the usual meaning of such word. The term “officer collecting the tax” means the tax collector of the county, or in the case of municipalities the person who collects the taxes for the municipality, regardless by whatever title he may be known. The term “employee” means full-time employees and, with respect to a professional firm or clinic, also includes all partners, however, such term excludes seasonal employees. The term “full-time” means at least thirty (30) hours per seven-day week.

Miss. Code Ann. § 27-17-5 Applicability and effect of chapter.

All privilege taxes levied and imposed by this chapter shall be paid in addition to any and all other taxes, and the provisions of this chapter shall not affect the operation of any other sections of the Mississippi Code of 1972 or other laws providing for the imposition, levy and collection of privilege taxes, nor shall the provisions of this chapter affect the operation of the sales tax law, nor shall the provisions of this chapter in anywise affect any law imposing a tax or fee or penalty, including filing fees, the fire marshal’s fee, penalties or fees or charges imposed and collected by the Commissioner of Insurance as now provided, or may be hereafter provided, by the laws of Mississippi. The board of supervisors of each county and the governing body of each municipality shall levy, assess and collect all taxes upon the privilege of doing business as specified in this chapter. The duty of the board of supervisors of each county and of the governing board of each municipality to levy, assess and collect taxes as required by subsection (2) of this section shall be mandatory. The privilege taxes collected on businesses outside of municipalities shall be for the benefit of counties, and the privilege taxes collected on businesses within a municipality shall be for the benefit of the municipality.

Miss. Code Ann. § 27-17-7 Repealed.

Repealed by Laws, 1988, ch. 505, § 11, eff from and after July 1, 1988. [Codes 1942, § 9696-02; Laws, 1944, ch. 137, § 2]

Miss. Code Ann. § 27-17-9 Privilege taxes imposed; amount of such taxes.

Every person desiring to engage in any business, or exercise any privilege hereinafter specified, if such business is located outside a municipality, shall first, before commencing the same, apply for, pay for and procure from the tax collector of the county in which such business is located, or if such business is located within a municipality, shall apply for, pay for and procure from the tax collector of the municipality, a privilege license authorizing him to engage in the business or exercise the privileges specified therein, and the amount of tax shown in subsection (2) of this section, except as otherwise specifically established in this chapter, is hereby imposed for the privilege of engaging or continuing in the business set out therein. The amount of a privilege license shall be Twenty Dollars ($20.00) annually for a business having three (3) or fewer employees. The amount of a privilege license shall be Thirty Dollars ($30.00) annually for a business having more than three (3) but fewer than eleven (11) employees. The amount of a privilege license shall be Thirty Dollars ($30.00) annually plus an additional assessment of Three Dollars ($3.00) for each employee over ten (10) employees, not to exceed a maximum payment of One Hundred Fifty Dollars ($150.00), for a business (other than a manufacturer) having eleven (11) or more employees. The amount of a privilege license shall be Eighty Dollars ($80.00) annually for a manufacturer having eleven (11) or more employees; manufacturers having ten (10) or fewer employees shall pay an annual privilege license pursuant to paragraph (a) or (b) of this subsection (2), whichever is applicable. This section shall not apply to an out-of-state business or out-of-state employee to the extent provided for in Sections 27-113-1 through 27-113-9.

Miss. Code Ann. § 27-17-11 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, effective from and after July 1, 1988. §§ 27-17-11 through 27-17-27 . [Codes, 1942, §§ 9696-04 to 9696-12; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 4-12] §§ 27-17-29 through 27-17-33 . [Codes, 1942, § 9696-13 to 9696-15; Laws 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 13-15] Editor’s Notes — Former §§ 27-17-11 through 27-17-27 provided for local privilege taxes on businesses such as abstracting land title companies, trust companies, advertising agencies, motion pictured, air conditioning plants, amusement parks, antique dealers, architects and auctioneers. Former §§ 27-17-29 through 27-17-33 provided for local privilege taxes on businesses such as automobile dealers, retailers of automotive accessories, and automobile repair shops.

Miss. Code Ann. § 27-17-35 Automobiles for hire or rent.

Upon each person operating a taxicab, U-drive-it, or other forms of renting motor vehicles (for the transportation of persons for hire), whether driven by the person renting same, or by driver furnished by the person operating the station, for each automobile so operated, as follows: In municipalities of class 1. . . . .$15.00 In municipalities of class 2. . . . .$10.00 In municipalities of classes 3, 4, 5, 6, 7, and elsewhere in thecounty. . . . .$5.00

Miss. Code Ann. § 27-17-37 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. §§ 27-17-37 through 27-17-57 . [Codes, 1942, §§ 9696-17 to 9696-27; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 17-27] § 27-17-59 . [Codes, 1942, § 9696-28; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 28; Laws, 1946, ch. 299; Laws, 1960, ch. 432; Laws, 1968, ch. 581, § 1] Editor’s Notes — Former §§ 27-17-37 through 27-17-57 provided for local privilege taxes on businesses such as wholesale automobile tire dealers, garages, car washes, parking lots, automobile battery stations, distributors of bakery products, bakeries, barber shops, bazaars and festivals and beauty parlors. Former § 27-17-59 imposed a local privilege tax on persons operating a billiard hall.

Miss. Code Ann. § 27-17-61 Repealed.

Repealed by Laws of 1976, ch. 365, § 2, eff from and after April 22, 1976. [Codes, 1942, § 9696-29; Laws, 1940, ch. 120; 1944, ch. 137, § 29]

Miss. Code Ann. § 27-17-63 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. § 27-17-63 . [Codes, 1942, § 9696-30; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 30] § 27-17-65 . [Codes, 1942, § 9696-31; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 31; Laws, 1976, ch. 365, § 1] §§ 27-17-67 through 27-17-141 . [Codes, 1942, §§ 9696-32 to 9696-68; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 32-68; Laws, 1946, ch. 392; Laws, 1948, ch. 455; Laws, 1958, ch. 563] §§ 27-17-143 through 27-17-161 . [Codes, 1942, §§ 9696-68.5 to 9696-77; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 69-77; Laws, 1948, ch. 422; Laws, 1950, ch. 532; Laws, 1952, ch. 412; Laws, 1964, ch. 518; Laws, 1968, ch. 361, § 31] Editor’s Notes — Former § 27-17-63 pertained to the operation and prohibition of billiard halls. Former § 27-17-65 pertained to the prohibition against gambling on billiard games. Former §§ 27-17-67 through 27-17-141 imposed a local privilege tax on businesses such as bowling alleys, blue print and photostat shops, brick or concrete plants, broom factories, candy factories, sellers of appliances, casket factories, check rooms, cheese plants, circuses, cleaning and pressing shops, second hand clothing dealers, coal dealers, coffee roasting plants, coffin dealers, cold storage plant, collection agencies, credit reporting agency, confectioneries, concrete-curing, cement manufacturing, cotton buyers, oil mills, creameries, creosoting plants, detective agencies, domino parlors, drainage, and drays. Former §§ 27-17-143 through 27-17-161 imposed a local privilege tax on businesses such as drilling rigs, dry docks, electricians, engineers, manufacturers of pottery, exhibitions, feed mills, toll bridges or ferries, fertilizer factor, and fireworks.

Miss. Code Ann. § 27-17-162 Flea market vendors.

In any county having a total assessed valuation in 1985 of more than Forty-seven Million Four Hundred Thirty-nine Thousand Dollars ($47,439,000.00) but less than Forty-seven Million Four Hundred Forty Thousand Dollars ($47,440,000.00) and a population according to the 1980 federal census of more than eighteen thousand seven hundred (18,700) but less than eighteen thousand seven hundred fifty (18,750), upon each person who is engaging in the business of selling goods at a flea market and who is required to file a state sales tax return on such business, there is hereby levied a tax of Twenty-five Dollars ($25.00) for an annual license. In lieu of paying the annual tax and obtaining an annual license, the vendor may, or before the date of the flea market at which he tenders his goods for sale, pay a tax at the pro rata annual rate based on the proportion that a single flea market bears to the total number of regularly scheduled flea markets to be held during the calendar year in the county or municipality. The tax collector shall issue a temporary license to the vendor upon receipt of the tax at the pro rata annual rate. The temporary license shall be valid for a single flea market held on one (1) day or consecutive days. The tax collector of each county and municipality having regularly scheduled flea markets in a calendar year shall prescribe the procedure for the issuance of temporary licenses under this section.

Miss. Code Ann. § 27-17-163 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. §§ 27-17-163 through 27-17-229 . [Codes, 1942, §§ 9696-78 to 9696-110; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405; Laws, 1982, ch. 394] Editor’s Notes — Former §§ 27-17-163 through 27-17-229 imposed local privilege taxes on businesses such as florists, foundries; fur dealers, second hand furniture dealers, fortune tellers, furniture and store fixture factories, furniture repair shops, dealers in futures, gas companies, gas systems, oil dealers, gas and oil leases, garment plants, gravel and sand pits, gypsies, hair dressers, hardwood products, hat cleaners, heading factory, horse and mule dealers and auctioneers, hotels, hot tamale vendors, ice cars, ice cream carts and wagons, ice factories, jewelry and watch repairers, junk, hides and wool dealers, knitting mills, employment agencies, laboratories, and laundries.

Miss. Code Ann. § 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 or operator furnishes the use of the washing machine or appliance for a specified charge or fee, and commonly called a launderette, washerette or other similar trade name, shall be subject to the tax imposed by Section 27-17-9 of this chapter and shall not be taxable under Section 27-27-301.

Miss. Code Ann. § 27-17-231 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. §§ 27-17-231 through 27-17-297 . [Codes, 1942, §§ 9696-111 to 9696-144; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405; Laws, 1982, ch. 394] Editor’s Notes — Former §§ 27-17-231 through 27-17-297 imposed local privilege taxes on businesses such as laundries, linen rental, lawyers, lightning rod agents, loan brokers, log and stave buyers, lumber dealers, lumber yards, marble dealers, mattress factories, renovators and dealers, meat distributing plants, slaughterhouses, meat markets, merchandise brokers, transient vendors, merry-go-round operators, milk processors, dehydrating plant, casein plants, clay mining, money lenders, motion pictures, motorcycle dealers, nurseries, oil depots, opticians or optometrists, oriental merchandise, oyster dealers, paper and pulp mills, and paper bag factories.

Miss. Code Ann. § 27-17-299 Pawn brokers.

Upon each pawn broker. . . . .$250.00 Upon each pawn broker who receives in pawn any dirk, knife, sword-cane, brass or metal knucks or pistol, (additional tax). . . . .$250.00

Miss. Code Ann. § 27-17-301 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. §§ 27-17-301 through 27-17-329 . [Codes, 1942,§§ 9696-146 to 9696-160; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1942, ch. 119; Laws, 1944, ch. 137, §§ 137-173; Laws, 1946, ch. 364, Laws, 1948, ch. 456, § 2; Laws, 1952, ch. 408, § 2; Laws, 1952, ch. 413; Laws, 1954, ch. 374, § 1; Laws, 1964, ch. 516, § 2; Laws, 1979, ch. 405] § 27-17-330 . [En, Laws, 1978, ch. 474, § 1] § 27-17-331 . [Codes, 1942, § 9696-161; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 158] § 27-17-332 . [En, Laws, 1978, ch. 498, § 1] §§ 27-17-333 through 27-17-363 . [Codes, 1942, §§ 9696-162 to 9696-177; Laws, 1940, ch. 120; Laws, 1944, ch. 137, §§ 92A, 159-172] Editor’s Notes — Former §§ 27-17-301 through 27-17-329 imposed local privilege taxes on businesses such as photographers, physicians, dentists, osteopaths, chiropractors, dealers in musical instruments, pickle factories, dealers in firearms, planing mills, plumbers, printers, newspapers, public accountants, radio and television dealers, real estate agents, restaurants, and railroad ticket scalpers. Former § 27-17-330 dealt with the privilege tax on roadhouses, night clubs and dance halls. Former § 27-17-331 imposed a tax on royalty and copyright agents. Former § 27-17-332 dealt with the privilege tax on the selling or renting of road machinery and materials. Former §§ 27-17-333 through 27-17-363 imposed local privilege taxes on such businesses as manufacturers of rubber and leather goods, and rubber stamps, sash, door and blind factories, saw mills, shingle mills, shipyards, shoe repair shops, shooting galleries, shows, skating rinks and bicycle rinks, soda fountains, soft drink manufacturers, producers, bottlers, distributors, retail and wholesale dealers, bottlers of natural fruit juices, mixed milk drinks, etc., and stave and bolt mills.

Miss. Code Ann. § 27-17-365 Stores.

From October 1, 1984, through September 30, 1985, there shall be levied a tax upon each person operating a wholesale or retail store for the sale of goods, wares and merchandise, in an amount equal to the local privilege tax levied upon such person for the preceding year; however, any person acquiring a license under this section for the first time, prior to October 1, 1985, shall pay the tax at such time in accordance with subsection (2) of this section. Any person who, between October 1, 1984, and April 3, 1985, paid a tax levied under this section in excess of the tax prescribed in this subsection shall be entitled to a refund of all such excess taxes paid. Refunds shall be made by the tax collector at the request of the taxpayer upon a showing of proof of overpayment of taxes. Beginning October 1, 1985, and thereafter, there shall be levied a tax upon each person operating a wholesale or retail store for the sale of goods, wares and merchandise, as follows: Where the value of stock never exceeds $7,000.00. . . . .$20.00 Where the value of stock sometimes exceeds $7,000.00, but never exceeds $10,000.00. . . . .$25.00 Where the value of stock sometimes exceeds $10,000.00, but never exceeds $12,000.00. . . . .$32.50 Where the value of stock sometimes exceeds $12,000.00, but never exceeds $15,000.00. . . . .$40.00 Where the value of stock sometimes exceeds $15,000.00, but never exceeds $20,000.00. . . . .$50.00 Where the value of stock sometimes exceeds $20,000.00, but never exceeds $25,000.00. . . . .$62.50 Where the value of stock sometimes exceeds $25,000.00, but never exceeds $30,000.00. . . . .$75.00 Where the value of stock sometimes exceeds $30,000.00, but never exceeds $40,000.00. . . . .$92.50 Where the value of stock sometimes exceeds $40,000.00, but never exceeds $50,000.00. . . . .$150.00 Where the value of stock sometimes exceeds $50,000.00, but never exceeds $60,000.00. . . . .$200.00 Where the value of stock sometimes exceeds $60,000.00, but never exceeds $70,000.00. . . . .$250.00 Where the value of stock sometimes exceeds $70,000.00, but never exceeds $80,000.00. . . . .$300.00 Where the value of stock sometimes exceeds $80,000.00, but never exceeds $90,000.00. . . . .$340.00 Where the value of stock sometimes exceeds $90,000.00, but never exceeds $100,000.00. . . . .$380.00 Where the value of stock sometimes exceeds $100,000.00, but never exceeds $125,000.00. . . . .$440.00 Where the value of stock sometimes exceeds $125,000.00, but never exceeds $150,000.00. . . . .$560.00 Where the value of stock sometimes exceeds $150,000.00, but never exceeds $175,000.00. . . . .$680.00 Where the value of stock sometimes exceeds $175,000.00, but never exceeds $200,000.00. . . . .$800.00 Where the value of stock sometimes exceeds $200,000.00, but never exceeds $225,000.00. . . . .$920.00 Where the value of stock sometimes exceeds $225,000.00, but never exceeds $250,000.00. . . . .$1,040.00 Where the value of stock sometimes exceeds $250,000.00, but never exceeds $300,000.00. . . . .$1,200.00 Where the value of stock sometimes exceeds $300,000.00, but never exceeds $350,000.00. . . . .$1,360.00 Where the value of stock sometimes exceeds $350,000.00, but never exceeds $400,000.00. . . . .$1,520.00 Where the value of stock sometimes exceeds $400,000.00, but never exceeds $450,000.00. . . . .$1,680.00 Where the value of stock sometimes exceeds $450,000.00. . . . .$1,840.00 In computing this tax the value of the stock shall be taken at its assessed value as determined for ad valorem taxation, and shall include goods held on consignment. A store shall be a place of business operated by a person dealing in goods, wares and merchandise and located in a permanent building, and if such person does not own the building he shall have a lease, or contract, under the terms of which he is given the right of occupancy for a period of not less than ninety (90) days. This section shall apply to cooperative associations selling merchandise for a profit. The issuance of a license herein provided shall be restricted to a person who maintains a store as defined in this section, open at reasonable hours, for sale to the public of such goods, wares or merchandise as may be handled. The application for the license required by this chapter shall state that the conditions imposed by this section will be complied with. A license issued under the provisions of this section shall be revoked by the officer issuing it, if an investigation by him or at his instance, or on the complaint of any citizen of this state, that the conditions imposed by this section have not been, or, are not being complied with.

Miss. Code Ann. § 27-17-367 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988 [Section was also repealed by Laws, 1988, ch. 581, § 12] § 27-17-367 . [Codes, 1942, § 9696-179; Laws, 1940, ch. 120; Laws, 1944, ch. 137, § 175] §§ 27-17-369 through 27-17-389 . [Codes, 1942, §§ 9696-180 9696-189; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 176-185; Laws, 1958, ch. 591] Editor’s Notes — Former § 27-17-367 imposed a local privilege tax on transient dealers in stoves, ranges, and clocks. Former §§ 27-17-369 through 27-17-389 imposed a local privilege tax on businesses such as street fairs, manufacturers of syrup, tattooing, tent and awning makers, title guaranty companies, tourist camps and trailer parks, trading or supply cars, trading stamps, and tin and sheet metal shops.

Miss. Code Ann. § 27-17-390 Repealed.

Repealed by Laws of 1988, ch. 581, § 12, eff from and after October 1, 1988. [En, Laws, 1978, ch. 549, § 1; Laws, 1979, ch. 422]

Miss. Code Ann. § 27-17-391 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. [Codes, 1942, § 9696-190; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, § 186]

Miss. Code Ann. § 27-17-393 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. §§ 27-17-393 through 27-17-413 . [Codes, 1942, §§ 9696-191 to 9696-201; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 187-197] Editor’s Notes — Former §§ 27-17-393 through 27-17-413 imposed a privilege tax on various businesses such as turpentine distillery, undertakers, vegetable brokers, veneer factory, veterinary surgeons, vulcanizing, sale of mineral water, wagon factory, wall board plants, storage warehouses, and water works.

Miss. Code Ann. § 27-17-415 Weapons, dealers in deadly.

Upon each person selling pistols, dirk knives, sword canes, brass or metallic knuckles, or other deadly weapons (excepting hunting knives, shot guns and rifles). . . . .$100.00

Miss. Code Ann. § 27-17-417 Repealed.

Repealed by Laws of 1988, ch. 505, § 11, eff from and after July 1, 1988. §§ 27-17-417 through 27-17-421 . [Codes, 1942, §§ 9696-202 to 9696-205; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 137, §§ 198-201] Editor’s Notes — Former §§ 27-17-417 through 27-17-421 imposed a privilege tax on businesses such as welding shops, wood working plants, and wood yards.

Miss. Code Ann. § 27-17-423 Local privilege tax on drilling rigs.

Wherever the words “drilling rig” are used in this section the same shall be construed to mean the machinery, equipment, tools and appliances usual and necessary in the drilling of wells in exploring for, attempting to obtain and obtaining production of oil, gas, sulphur, salt or any other minerals, but limited to the following: Derricks or masts and subbases. Draw works, rotary table, crown and traveling blocks, swivel hooks, Kelly joints, drive bushing, elevators and blow out equipment. Drill stem and accessories and drill bits. Engines, gas, butane, steam, diesel and their subbases. Electric generators and motors and equipment. Drives and controls and indicators. Boilers and boiler feed equipment. Tanks. Pumps and mud equipment. Rig houses. Coring and swabbing equipment. Tools and lumber actively in use with the rig. Similar machinery, equipment and tools used in lieu of any listed above or forming an integral part thereof. Each of the enumerated items making up the “drilling rig” shall be identified by disclosing the manufacturer’s name, model and serial number when available. Every owner or operator of a drilling rig or drilling rigs used, or which may be used, for the purpose of exploring for, attempting to obtain or obtaining production of oil, gas, sulphur, salt or any other minerals in this state shall first apply for and procure from the tax collector of the county in which such rig is to be operated a privilege license authorizing him to operate such drilling rig in the State of Mississippi, and the amount of tax hereinafter set forth is hereby imposed for the privilege of operating such drilling rig. A license shall be obtained by such operator for each well drilled prior to the drilling thereof; the amount of the license fee for each well shall be based upon the schedule hereinafter set forth applied to the total depth for which a permit is obtained from the State Oil and Gas Board. Upon each person, firm or corporation owning or operating a drilling rig for the purpose of exploring for, attempting to obtain or obtaining production of oil, gas, sulphur, salt or any other minerals, there is hereby levied a privilege tax for the use of each drilling rig and for each well drilled by said rig as follows: Upon a well drilled to a total depth not exceeding seven thousand (7,000) feet – One and One One-hundredths Cents (1.01¢) per foot for each foot to be drilled. Upon every well drilled to a total depth exceeding seven thousand (7,000) feet – Four and Twenty-one One-hundredths Cents (4.21¢) per foot for each foot to be drilled. Payment shall be made upon the total depth of the well drilled, regardless of whether production is obtained from the well or not and regardless of whether production is obtained from a higher stratum or not. If any person, firm or corporation shall pay the privilege tax hereon on as many as eight (8) wells drilled to a depth of not exceeding seven thousand (7,000) feet in any one (1) calendar year, then no additional privilege taxes shall be assessed or collected against such drilling rig for the calendar year for which such tax is paid regardless of how many additional wells should be drilled. In the event any person, firm or corporation shall pay the privilege tax hereon on as many as four (4) wells drilled to a depth exceeding seven thousand (7,000) feet in any one (1) calendar year, then no additional privilege taxes shall be assessed or collected against such drilling rig for the calendar year for which such tax is paid, regardless of how many additional wells should be drilled during such calendar year. In order for any person, firm or corporation to secure the exemption from additional taxes as provided in this subsection, such person, firm or corporation shall obtain statements in writing from the State Oil and Gas Board that such person, firm or corporation has drilled as many as eight (8) wells of not exceeding seven thousand (7,000) feet within the calendar year or has drilled as many as four (4) wells to a depth exceeding seven thousand (7,000) feet within the calendar year, and that the drilling rig is therefore entitled to the exemption from further additional tax as provided in this subsection. The privilege license shall identify the drilling rig upon which it is issued, and there shall be attached to such license an inventory of the rig. The license shall identify the location of the well for the drilling on which the license was issued. The person utilizing such rig shall keep such license with the rig for the purpose of exhibiting it at any time. The license issued shall not authorize the person to whom issued to operate any drilling rig other than the rig upon which it is issued and which is described therein. Such license shall be good, valid and usable for the drilling rig to which it is applicable as the same may be maintained and repaired or portions thereof replaced or renewed during the period for which it is issued, regardless of any changes of ownership thereof. The date of any parties to any changes of ownership thereof shall be noted upon the back of the original license issued to the taxpayer and signed by the original taxpayer or the purchaser, and such notation shall operate as a transfer of the privilege license as to the use of such drilling rig. The tax hereby imposed is levied upon drilling, owning or operating a drilling rig in the State of Mississippi, and there is hereby affixed a lien upon the drilling rig for the payment of the privilege tax; and upon the failure to pay such tax, the tax collector of the county may proceed to enforce the lien for the payment of the tax. If the tax is not paid within a period of twenty (20) days after the completion of the well there is hereby imposed a penalty of fifty percent (50%) of the tax due, which amount shall be collected in the same manner as the tax is collected. The sheriff is hereby authorized to levy upon and seize any property of the person, firm, corporation or association from whom such tax is due, including choses in action or any other form of indebtedness to which the remedies might apply. The sheriff shall be entitled to the same fees for his services in executing such seizure as are now allowed by law for service of warrants, to be collected in the same manner as now provided by law for like service. The State Tax Commission and the State Oil and Gas Board shall furnish to the tax collector all information available to them to assist in the enforcement and collection of the tax levied in this section. The taxes collected hereunder shall be paid into the general fund of the county unless the board of supervisors of the county shall, in its discretion, provide that the funds shall be distributed into the different tax funds of the county or of any taxing district or districts therein which, in the board’s discretion, would have received taxes from the drilling rig involved had the same been taxed ad valorem.

Miss. Code Ann. § 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 Board of Optometry under the provisions of Sections 73-19-1 through 73-19-31, who also is certified to use diagnostic pharmaceutical agents under the provisions of Sections 73-19-103 through 73-19-109, there shall be levied an annual privilege tax, which shall be in addition to all other taxes imposed on optometrists. . . . .$25.00.

Miss. Code Ann. § 27-17-451 License; where obtained.

All licenses under the provisions of this chapter shall be obtained from the tax collector of the county in which the business is located if such business be located outside of a municipality, or, if the business be located within a municipality then such licenses shall be obtained from the tax collector of such municipality.

Miss. Code Ann. § 27-17-453 License; taxpayer to make application.

Every person required to obtain a license for the privilege of engaging in any business for which a privilege tax is required shall make application therefor in writing to the officer who is required to collect the tax. The application for license shall be filed on blanks to be furnished by the tax collector for that purpose, and shall be subscribed and sworn to by the person owning the business, or having an ownership interest therein; or the officer who is required to collect the tax, or his duly authorized agent, may certify to the application. If the applicant is a corporation, a duly authorized agent shall execute the application. The application shall show the name of such person or corporation and, in case of a partnership, the name of each partner thereof; the person’s, firm’s or corporation’s business office address; the location of the place of business to which the license shall apply; the nature of the business in which engaged; the total number of employees of the business for the previous twelve (12) months as shown by affidavit signed by the applicant; and any other information the officer who is required to collect the tax may require. The applications shall contain all the information necessary for the officer collecting the tax to properly classify the applicant and ascertain the amount of tax due. Applications for renewal of such license shall not require a certificate of notary public seal or signature, and the applicant shall not be required to obtain such signature or seal upon making the application for renewal. The application shall be accompanied by the amount of the privilege tax as required by law. Any person who shall willfully make any false statement in an application for a privilege license shall be guilty of a misdemeanor and, upon conviction thereof, shall be required to pay as damages double the amount of the difference between the tax paid and that which should have been paid, in addition to the fine and imprisonment imposed. It is specifically provided that the officer taking the application for a privilege license shall carefully preserve the same for a period of three (3) years for the use of the grand jury, the courts of the state, or any duly authorized officer of the State of Mississippi; and any officer who shall refuse or fail to take or require the application or affidavit, as herein required, shall be guilty of a misdemeanor and subject to the penalties therefor.

Miss. Code Ann. § 27-17-455 License; issuance and duration.

Upon the receipt of the application herein required, and payment of the amount shown thereby to be due for the privilege to be exercised, the officer to whom said application is made shall determine if the application is in proper form, and if the correct amount be tendered, and may require the applicant to furnish such other and further information as in his opinion is necessary to ascertain the correct amount of tax due. When the correct amount of the tax has been so ascertained, the said officer shall issue to the applicant taxpayer a privilege license according to such application, and shall date the same as of the first day of the month of its issuance. The officer issuing the license shall countersign the same in writing or alternatively, by electronic or digital signature or a handwritten signature saved on a computer, when the license is issued by him, and he shall enter the same in the register prescribed by law therefor. The license issued by collectors as herein provided shall be executed in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original shall be delivered to the licensee by the officer, and the paper or electronic duplicate, as the case may be, shall be attached or electronically linked to or otherwise maintained with the application therefor, and preserved by the officer as a public record. If, however, such officer, shall, before issuing the said license, or at any time thereafter, have reason to believe that the statements of the business contained in the application are incorrect or false in any material particular, the said officer shall duly notify the applicant wherein the supposed discrepancy lies, and he is hereby empowered to require the applicant to render such other information as will enable him to determine the proper tax due. After making such determination of the proper tax due, if the license has not been issued, such officer shall forthwith proceed to collect the amount of tax due; and if the license shall have been issued under the original application, he shall collect the difference between the sum shown to be properly due, and the sum paid with the original application, and shall issue an additional license therefor which shall expire at the same time as the original. If the additional tax is paid within thirty (30) days after the determination by the officer of the proper amount due, no penalty shall be applied. If the taxpayer shall willfully fail or refuse to furnish the information requested by such officer, he shall be liable for damages as in other cases of payment of an insufficient privilege tax, and may be proceeded against civilly or criminally as otherwise provided herein, and shall suffer the penalties provided herein therefor. All licenses issued pursuant to this section shall be good, usable and valid for one (1) year after the date thereof, or for such other period as is fixed by law for the privilege, which period shall be so designated in the license. However, no such license shall be issued for a period longer than one (1) year.

Miss. Code Ann. § 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; applicability.

Any contractor, including, but not limited to, any electrical, plumbing, heating and air conditioning, water and sewer, roofing or mechanical contractor, who is licensed by any one (1) municipality or county of the State of Mississippi, which municipality or county has an examining board where there is regularly given a written examination, and who does not hold a current certificate of responsibility issued by the State Board of Public Contractors, shall be allowed to do business in any other municipality or county in the state without being required to obtain a license in such other municipality or county or to undergo any further examination provided: That he furnishes evidence that he has such license; That he furnishes evidence that he actually took and passed the written examination which qualified him for such license; however, in lieu thereof evidence that if said contractor was issued a license prior to May 1, 1972, and prior to the existence of such written examination by a county or municipality which has an examining board that does presently require written examination to qualify for a license; and That he is not operating a separate place of business located in such other municipality or county. Any contractor, including, but not limited to, any electrical, plumbing, heating and air conditioning, water and sewer, roofing or mechanical contractor, who is licensed by any one (1) municipality or county of the State of Mississippi, which municipality or county has an examining board where there is regularly given a written examination, and who holds a current certificate of responsibility issued by the State Board of Public Contractors shall be allowed to do business in any other municipality or county in the state without being required to obtain a separate license in such other municipality or county or to undergo any further examination provided said contractor meets the requirements of paragraphs (a) and (b) of subsection (1) of this section. No additional privilege license bond shall be required in order for such a contractor to do business in another municipality or county in the state as long as the contractor has obtained the bond in the municipality or county where he is licensed. Nothing in this section supercedes or otherwise affects the provisions of Title 31, Chapter 3, or the provisions of Title 73, Chapter 59. In the event any provision in this section conflicts with any provision of Title 31, Chapter 3, or of Title 73, Chapter 59, the latter titles and chapters are hereby deemed and shall be controlling over the provisions of this section. This section is intended to apply only to the Local Privilege Tax Law, and is not intended to apply to or restrict the powers and authority granted to municipalities and counties in Sections 21-19-25 and 19-5-9, or any powers or authority derived from said sections related to permits and permit bonds, and the issuance, denial or requirements thereof. No taxpayer receiving a privilege license under this section shall be authorized to advertise to the public that they are “licensed” unless said taxpayer is currently in compliance with paragraph (b) of subsection (1) of this section, or holds a current license or certificate of responsibility from the State Board of Contractors. Any officer collecting the tax may suspend the issuance or renewal of a privilege license granted under this section until such time as said officer finds that such taxpayer is in compliance with the provisions of this subsection. If any taxpayer receiving a privilege license under this section presents themselves to the public as “licensed” then said taxpayer must state to the public that they are “licensed by the city of” and/or “county of” followed by the name or names of the appropriate city and/or county from which such taxpayer is currently in compliance with paragraph (b) of subsection (1) of this section; or, if otherwise appropriate, “licensed by the State Board of Contractors.”

Miss. Code Ann. § 27-17-459 Taxes required where taxpayer engages in several businesses.

Any person pursuing or engaging in more than one (1) of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to be exercised, is carried on at two (2) or more separate places, a separate license for each place or location of such business shall be obtained.

Miss. Code Ann. § 27-17-461 Repealed.

Repealed by Laws, 1988, ch. 505, § 11, eff from and after July 1, 1988. [Codes, 1942, § 9696-210; Laws, 1944, ch. 137,§ 206]

Miss. Code Ann. § 27-17-463 License may be taken for part of year, when.

Except as otherwise provided in this section, all privilege licenses issued pursuant to this chapter from and after July 1, 1988, shall expire on September 30 of each year; the privilege tax for a license which is issued for a period of less than one (1) year shall be prorated according to the length of time intervening between the date of its issuance and the following September 30. A municipality or county may, by ordinance, determine to issue privilege licenses which shall expire one (1) year from the date of issuance.

Miss. Code Ann. § 27-17-465 Tax collector to notify holder of expiration of license.

The tax collector shall mail to each privilege taxpayer holding a license, on or before the first day of the month prior to the month in which his privilege license will expire, a notice that the license will expire and that a new privilege license must be procured during the following month, and shall enclose therewith an application blank for a new license; but the failure to send or receive such notice shall not exempt such privilege taxpayer from any penalties prescribed by law.

Miss. Code Ann. § 27-17-467 Penalty for failure to procure license; collection of taxes.

If any person liable for a tax under the provisions of this chapter shall fail, refuse or neglect to obtain the necessary license and pay such tax prior to commencing in business, or if any person liable for such tax shall fail, refuse or neglect to obtain a new or renewal license and pay the required tax as provided under the terms of this chapter, then such person shall be liable for the amount of such tax plus an initial penalty of ten percent (10%), and thereafter a penalty of one percent (1%) per month for each month or part thereof during which the tax remains delinquent. It is hereby made the duty of the tax collectors of the various counties and of the tax collectors of all municipalities to collect all privilege taxes levied and imposed under the provisions hereof. In all cases where any privilege taxes remain delinquent and unpaid for a period of thirty (30) days or more, the tax collector shall have the authority and the power to proceed to collect such tax from any person liable therefor and, for the purpose of making such collection, shall have full and complete power and authority to make any and all assessments that might be required or necessary under the provisions hereof, to bring any suits or actions in any court of competent jurisdiction, and to do any and all other things which might be necessary for such purpose.

Miss. Code Ann. § 27-17-468 Collection of privilege taxes due in former years; limitation.

When the tax collector of any county or municipality shall discover anyone who has failed to pay privilege taxes due in any former year or years he shall make the proper collection for such year or years. The power to collect these past due taxes shall expire at the end of seven (7) years from the date when the right so to do first accrued.

Miss. Code Ann. § 27-17-469 Post license in conspicuous place, or exhibit same.

Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such license in his actual possession at the time of carrying on such business or doing the act named. In the case of slot or vending machines, the license shall be attached conspicuously and securely to the machine, or device. Any officer of the law shall have the right to demand that any transient person exhibit the license to him, and failure of the person to so exhibit his license, or the absence of a license from a slot or vending machine, shall be prima facie evidence that the privilege license required has not been procured. In all cases where the question arises as to whether a privilege license has been procured, the license or record thereof, if in existence, shall be the only evidence of payment. Where a proper holder of a privilege license to engage in any business at any definite location in a county or municipality desires to remove same to another location in the same county or municipality, the tax collector shall upon proper application in writing by the licensee, grant to such person the right to make such move, and shall endorse upon the said license his approval of the change in location.

Miss. Code Ann. § 27-17-471 License to be a personal privilege.

The privilege license herein provided shall be and constitute a personal privilege to the person named therein to conduct the business specified in the license, and shall not be transferable to any other person, and shall be construed to limit to the county or municipality and location specified therein, the person named in the license in conducting the business and exercising the privilege named, unless otherwise provided by this chapter, and such license shall not exempt from taxation any property used in the business except as specifically provided by law. No change in the name of the firm, nor the taking in of a new partner, nor the withdrawal of one or more members of the firm shall be considered as commencing business, but if any one or more of the partners remain in the firm, the business shall be regarded as continuing.

Miss. Code Ann. § 27-17-473 Unlawful business not legalized.

The issuance of a privilege license, or the payment of a tax required therefor, shall not make lawful any business, employment, transaction, article or device, or the operation thereof, contrary to any statute of this state, or any ordinance of any municipality thereof.

Miss. Code Ann. § 27-17-475 County auditor to have licenses printed.

It shall be the duty of the county auditor or of the governing body of a municipality to prepare and have printed and distributed to the officer collecting the tax the proper privilege tax license blanks necessary to carry into effect any law relating to privilege taxes. There shall be printed on each license at the bottom thereof the words “this license shall not make lawful any act or thing declared to be unlawful by the State of Mississippi.” All such privilege license blanks shall be printed in the form prescribed by the county auditor or in the case of a municipality, by the governing body of a municipality. The privilege license blanks shall be imprinted with the fiscal year for which the blanks are to be issued and shall be numbered consecutively for each fiscal year. The privilege license blanks shall be made in duplicate, which duplicate may be in the form of a paper copy or electronic document. The original and paper or electronic duplicate, as the case may be, must bear the same serial number and be alike in all respects except that they must be marked “original” and “duplicate.” If a paper duplicate is used, the original and duplicate shall be of different colors.

Miss. Code Ann. § 27-17-477 Requisitions for licenses.

Each officer required to collect privilege taxes shall make requisitions upon the county auditor or in the case of municipalities upon the governing body of the municipality for such license blanks for privilege taxes as will be needed by him from time to time and the county auditor or the proper officer of the municipality shall make a record by serial number of the license blanks issued to such officer, which shall be accounted for as herein provided.

Miss. Code Ann. § 27-17-479 Privilege tax exemptions; elderly or persons with disabilities and hotel enterprises.

Any person sixty-five (65) years old or older, or any person blind, deaf or dumb, or maimed by loss of hand or foot, or loss of the use of the hand or foot, or any citizen of the United States who is disabled or suffering from an infirmity to the extent that he is unable to perform physical labor of not more than fifty percent (50%) of normal ability, and whose annual gross income is not more than Nine Hundred Dollars ($900.00), may exercise any of the privileges named below in this subsection, without the payment of a privilege tax under the provisions of this chapter, which exemption shall be restricted and limited to the following business: Broom factories, checking rooms, drays, fur dealers, ice cream carts, mattress renovators, sign painters, shoe repair shops, insurance agents. Any person claiming an exemption under this section shall apply for and obtain a certificate of exemption as provided in Sections 27-17-489 and 27-17-491.

Miss. Code Ann. § 27-17-481 Repealed.

Repealed by Laws, 1988, ch. 505, § 12, eff from and after July 1, 1988. [Codes, 1942, § 9696-217; Laws, 1944, ch. 137, § 213]

Miss. Code Ann. § 27-17-483 Privilege tax exemptions; municipalities.

No tax levied under the provisions of this chapter shall be levied, assessed or collected from or against any municipality in this state which operates any business which is taxed hereunder, it being the intention of the legislature that all municipalities are specifically exempted from taxation under this chapter and it shall never be construed as being the intention of the legislature to levy any privilege tax against any municipality in the state.

Miss. Code Ann. § 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 canning, preserving or bottling; the art of cooking; art of sewing or handiwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter, but this shall not be construed to authorize any person, persons, club or clubs to promote such business as a commercial enterprise or to sell things not produced by themselves. Any natural person who, as an individual, pursues any trade or calling involving only physical labor or skill, including but not limited to farming and pulpwood cutting, and who only receives compensation for his personal physical efforts or manual labor, and does not sell or supply materials for which a specific charge is made, may do so without being required to pay a privilege tax imposed in any of the respective sections of this chapter.

Miss. Code Ann. § 27-17-487 Privilege tax exemptions; activities in fair enclosures.

No privilege tax license shall be required of hotels, restaurants, fruit stands and vendors of soft drinks, circuses, exhibitions, street fairs, or other amusements when the same are held within the enclosure of and in cooperation with the annual holding of any state, county or community fair or any fair held for the benefit of the public where no dividends are declared to the stockholders thereof, and the proceeds thereof are used exclusively for the operation, maintenance and improvement of such fair.

Miss. Code Ann. § 27-17-489 Privilege tax exemptions; certificate.

Any person desiring to avail himself of any of the exemptions provided in Sections 27-17-479 through 27-17-485, shall, before engaging in such business, file with the officer whose duty it is to collect the privilege tax, an application for the exemption certificate accompanied by an affidavit stating fully the grounds upon which such exemption is claimed. If the exemption be claimed on grounds other than a manifest visible disability, the above required affidavit must be accompanied by a certified statement from a county health officer, or the United States Veterans Bureau in the case of veterans of the World War, showing that the applicant is disabled to the extent of fifty percent (50%) as defined in Section 27-17-479. If fully satisfied of the facts and of the justice of such claim, the officer shall issue to such applicant a certificate of exemption which shall authorize such person to engage in the business therein designated for a period of one (1) year. The procedure above set forth shall be required in every instance for the continuance of such business during each and every year subsequent to that for which the exemption certificate was originally granted. Provided, that the tax collector before issuing any additional certificate shall require the applicant to show to his satisfaction that the gross income of the applicant for the preceding year was not more than nine hundred dollars.

Miss. Code Ann. § 27-17-491 Privilege tax exemptions; personal privilege; nontransferability and display of certificate; penalties.

The certificate of exemption provided for above is hereby declared to be a personal privilege, peculiar to the grantee and is not transferable, and no business may be conducted thereunder by any person other than the grantee. The holder of any such certificate of exemption is hereby required to keep and display the same as in the case of the holder of a privilege license. Any person who shall engage in any business as an exempt person, without first complying with the requirements above set forth, shall be liable to prosecution and punishment as is provided for persons doing business without a license, and in addition thereto, shall be liable for any and all privilege taxes and damages, provided for in the case of non-exempt persons failing to obtain privilege licenses; and any person who shall make a false representation, or affidavit, in order to secure such exemption shall be punishable as in the case of perjury.

Miss. Code Ann. § 27-17-493 Disposition of monies collected; privilege tax record to be kept.

Each officer authorized to issue privilege licenses shall keep a privilege tax register in such form as he shall determine, in which the names of all privilege taxpayers shall be recorded, showing the amount paid, the serial number of the license issued and the period covered by such license, the business licensed and the location thereof. This register shall be submitted to the county auditor, or in the case of a municipality to the governing body of the municipality by such officer at the end of each fiscal year or within twenty (20) days thereafter, when his final settlement shall be made. If the same be found correct and the amounts shown thereon to have been paid into the proper treasury, the county auditor or the proper officer of the municipality shall endorse the register “examined and found correct.” This register shall constitute a permanent record of the officer authorized to collect privilege taxes and shall always be open for inspection by the public and the same shall be submitted to the grand jury by the keeper thereof whenever called for. At the same time when final settlement is made, as provided in this section, every officer shall return to the county auditor or to the governing body of the municipality in the case of municipalities all unused privilege tax license blanks and shall make a final settlement of his privilege tax accounts. The unused privilege tax license blanks shall be kept or electronically stored by the proper officer for three (3) years, at the expiration of which they may be destroyed or disposed of. On or before the twentieth day of January of the year in which the officer’s term expires, each officer shall in like manner submit to the county auditor or in the case of municipalities to the governing body of the municipality his privilege tax register, together with itemized receipt signed by his successor in office properly certified by the county auditor or by the proper officer of the governing body of the municipality, setting forth by serial number all unused privilege tax license blanks on hand at the expiration of his term of office, and if the county auditor or the proper officer of the municipality shall find the same correct, he shall endorse the same, as hereinbefore provided, and shall charge such officer’s successor in office with all unused privilege tax license blanks, which shall be accounted for by said successor in office in like manner. Any other officer shall make a like settlement upon the expiration of his term of office. All monies received by the officer authorized by law to issue privilege tax licenses shall be deposited in the proper depository and shall be accounted for as provided by law.

Miss. Code Ann. § 27-17-495 County auditor to check books and records of county tax collector.

At the end of each month the county auditor shall carefully check the books and records of the tax collector and his accounts with any bank or banks, and shall verify the amounts collected as privilege taxes under the provisions of this chapter.

Miss. Code Ann. § 27-17-497 Compensation allowed tax collector for tax collecting damages.

On all privilege taxes not paid during the month when due and on which a penalty is collected, the tax collector making such collection shall be entitled to retain one-fourth (1/4) of said damages, to be deposited in the county general fund, in addition to the regular commission now allowed by law on regular collections. But if a collection is made of any delinquent tax and damages assessed and levied by this chapter at the instance of any constable of this state, and of any police officer of any municipality, the said tax collector shall retain for the county general fund only ten percent (10%) of said damages in addition to the regular commissions allowed by law on regular collections, and the peace officer shall receive as compensation for this service fifteen percent (15%) of said damages, and the officer collecting the tax is hereby directed to pay to the constable or police officer the commission allowed by this section for the collection of the delinquent tax and damages at the time of the collection of said tax and damages. It is hereby made the duty of every constable and of every police officer of any municipality in this state to assist any officer whose duty it is to collect the taxes assessed and levied by this chapter.

Miss. Code Ann. § 27-17-499 Officer liable for taxes which he might, but fails to collect.

It shall be the duty of the officer required to collect privilege taxes to require all persons liable for a privilege tax to pay the same, and he shall cause all persons doing business without a privilege license as required under this chapter, to be prosecuted. He is further required to make demands in writing for payment of the tax due, plus an initial penalty of ten percent (10%), and thereafter a penalty of one percent (1%) per month for each month or part thereof during which the tax remains delinquent. If payment is not made upon demand, he shall forthwith bring suit in his official character against all such persons legally liable for privilege taxes; and such suits shall be prosecuted to final judgment and execution thereon if the judgment be in favor of the officer. No officer required to collect this tax shall be liable for any costs in such suits. The officer required to collect privilege taxes shall be liable for the amount of the tax, together with a penalty calculated in the same manner as the penalty for delinquent privilege taxes, that he fails to collect; and the liability of such officer shall extend to all cases where he might collect such taxes but negligently fails to do so. It is further provided that for willful failure to carry out any of the provisions of this chapter, the officer whose duty it is to collect privilege taxes shall be liable to the state on his official bond for a penalty of One Hundred Dollars ($100.00) for each such failure, and it shall be the duty of the Attorney General to bring suit for such penalty.

Miss. Code Ann. § 27-17-501 Monthly report.

The privilege taxes paid to the officer collecting same shall be reported by him monthly and paid into the proper depository, to the credit of the general fund, as are other taxes, except as otherwise provided by law, and each officer shall within twenty (20) days after the end of each month make to the county auditor, or in the case of a municipality, to the governing body of the municipality, a report of the licenses issued by him during the preceding month, upon such form as shall be prescribed by the county auditor or by the governing body of the municipality.

Miss. Code Ann. § 27-17-521 Penalties.

Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and on conviction thereof shall be fined not more than Five Hundred Dollars ($500.00), or imprisoned in the county jail not exceeding six (6) months, or by both such fine and imprisonment in the discretion of the court within the limitation aforesaid; and such fine and imprisonment shall be in addition to any other penalty imposed by any particular section of this chapter. The courts of the county in which the offender resides, or if a company, in which it carries on business, shall have jurisdiction to enforce this section. Any persons failing to pay the privilege taxes imposed by this chapter, and to obtain a license as hereby required, but pursuing the business for which a privilege tax is imposed without procuring such license, may be proceeded against by suit, in addition to being dealt with criminally; and the officer required to collect the tax may seize and sell any property of such person liable for such tax and penalty, in the same manner as he may distrain and sell property of other taxpayers delinquent for the payment of ad valorem taxes due on personal property.