27-15-7 - Levy of taxes by counties, municipalities and levee districts on privileges restricted.
§ 27-15-7. Levy of taxes by counties, municipalities and levee districts on privileges restricted.
The privileges taxed by this chapter shall not be taxed by the board of supervisors of any county; nor by any municipalities except as may be herein provided.
The Mississippi Levee District and the Yazoo-Mississippi Delta Levee District, and any other levee district authorized by law to levy privilege taxes, shall not levy any tax upon any privilege upon which a state-wide tax is levied under this chapter or any other law, except privileges upon public utilities and common carriers, and insurance companies.
Sources: Codes, 1942, § 9694; Laws, 1940, ch. 120; Laws, 1942, ch. 118; Laws, 1944, ch. 138, § 70, eff from and after June 1, 1944.