2013 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 3 - DEPARTMENT OF REVENUE
§ 27-3-58 - Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law
For any tax levied and collected under the authority of a local and private law of the State of Mississippi, and collected and paid to the Department of Revenue in the same or similar manner that state sales taxes are collected and paid, the Department of Revenue may retain three percent (3%) of the proceeds of such tax for the purpose of defraying the costs incurred by the Department of Revenue in the collection of the tax.
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