27-69-69 - Municipalities may impose privilege tax upon dealers in cigarettes. - Mississippi Statutes

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Statutes > Mississippi > Title-27 > 69 > 27-69-69

§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes.

Any municipality within this state, in which any business licensed under the provisions of this chapter, may be carried on, shall have the right to impose upon persons engaged in such business, an annual privilege tax of not more than fifty percent (50%) of the permit fee imposed by Section 27-69-7 of this chapter; provided, however, that no person engaged in the wholesale sale, or distribution of cigars, cigarettes or smoking tobacco taxed by this chapter shall be taxed by any municipality other than that in which the warehouse or wholesale business is located.

Sources: Codes, 1942, § 10201; Laws, 1936, ch. 156.

State Codes and Statutes

Statutes > Mississippi > Title-27 > 69 > 27-69-69

§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes.

Any municipality within this state, in which any business licensed under the provisions of this chapter, may be carried on, shall have the right to impose upon persons engaged in such business, an annual privilege tax of not more than fifty percent (50%) of the permit fee imposed by Section 27-69-7 of this chapter; provided, however, that no person engaged in the wholesale sale, or distribution of cigars, cigarettes or smoking tobacco taxed by this chapter shall be taxed by any municipality other than that in which the warehouse or wholesale business is located.

Sources: Codes, 1942, § 10201; Laws, 1936, ch. 156.

State Codes and Statutes

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State Codes and Statutes

Statutes > Mississippi > Title-27 > 69 > 27-69-69

§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes.

Any municipality within this state, in which any business licensed under the provisions of this chapter, may be carried on, shall have the right to impose upon persons engaged in such business, an annual privilege tax of not more than fifty percent (50%) of the permit fee imposed by Section 27-69-7 of this chapter; provided, however, that no person engaged in the wholesale sale, or distribution of cigars, cigarettes or smoking tobacco taxed by this chapter shall be taxed by any municipality other than that in which the warehouse or wholesale business is located.

Sources: Codes, 1942, § 10201; Laws, 1936, ch. 156.