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Miss. Code Ann. § 27-15-7

Levy of taxes by counties, municipalities and levee districts on privileges restricted

Codes, 1942, § 9694; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 70, eff from and after June 1, 1944.

The privileges taxed by this chapter shall not be taxed by the board of supervisors of any county; nor by any municipalities except as may be herein provided.

The Mississippi Levee District and the Yazoo-Mississippi Delta Levee District, and any other levee district authorized by law to levy privilege taxes, shall not levy any tax upon any privilege upon which a state-wide tax is levied under this chapter or any other law, except privileges upon public utilities and common carriers, and insurance companies.

Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.