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. § 27-17-459
Taxes required where taxpayer engages in several businesses
Known as the Local Privilege Tax Law
The act spans §§ 27–27 (55 sections).
Codes, 1942, § 9696-209; Laws, 1944, ch. 137, § 205, eff from and after June 1, 1944.
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.