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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 17 - Local Privilege Taxes
General Administrative Provisions Applicable to Chapter
§ 27-17-463. License may be taken for part of year, when
Universal Citation: MS Code § 27-17-463 (2017)
Except as otherwise provided in this section, all privilege licenses issued pursuant to this chapter from and after July 1, 1988, shall expire on September 30 of each year; the privilege tax for a license which is issued for a period of less than one (1) year shall be prorated according to the length of time intervening between the date of its issuance and the following September 30.
A municipality or county may, by ordinance, determine to issue privilege licenses which shall expire one (1) year from the date of issuance.
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