Repealed.
Miss. Code Ann. § 27-17-301
repealedRepealed 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.
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.27.htmlFetched: 6/9/2026