Miss. Code § 27-17-475

Current through the 2024 Regular Session
Section 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 § 27-17-475

Codes, 1942, § 9696-221; Laws, 1944, ch. 137, § 217, eff. 6/1/1944.
Amended by Laws, 2018, ch. 357, HB 235,§ 2, eff. 7/1/2018.