Title 27, Taxation and Finance

It shall be the duty of every person taxable under this article to keep and preserve for a period of three (3) years adequate records showing the location on which each machine is placed for the purpose of operation, type of machine and the size coin required to operate the machi…

The administration of this article is vested in and shall be exercised by the officer collecting the tax who may act through his duly appointed and qualified deputies or agents, who shall serve under him and perform such duties as may be required. The officer collecting the tax m…

All taxes levied and penalties imposed by this article and required to be paid shall be payable in cash or by personal check, cashier’s check, money order, or bank exchange which shall be deposited in the general fund of the county or municipality, as appropriate, on the same day…

(a) The words, terms, and phrases, when used in this article, shall have the meaning ascribed to them herein.(a) “Slot amusement machine” or “machine” means any mechanical device or contrivance which is operated, played, worked, manipulated, or used by inserting or depositing any…

(1) The board of supervisors of each county and the governing authorities of each municipality may levy, assess and collect annual license taxes according to the following schedules:(a) For each machine wherein may be seen any picture or heard any music, a license tax for each su…

Every person engaged in the business of owning or placing on location for the purpose of operation any slot amusement machine shall file an application for a license with the officer collecting the tax on forms furnished by him for that purpose. The application shall contain such…

Any person engaged in the business of owning or placing on location for the purpose of operation, any slot amusement machine without the payment of the tax imposed herein, shall be liable for the amount of tax and fifty percent (50%) of the amount of the tax as penalty. Any perso…

(a) There is hereby levied and imposed in lieu of all licenses and privilege taxes heretofore levied, except the taxes levied by the Mississippi Sales Tax Law, a tax upon each person, firm, association or corporation owning or operating any automatic weighing machine, any automat…

All of the general provisions of the Local Privilege Tax Law shall apply to and are hereby adopted as the means by which the provisions of this article may be enforced, and the taxes and penalties imposed may be collected.

No tax shall be imposed under the terms of this article upon any machine or machines taxed under subsection (c) of Section 27-27-301 of this article, when owned and operated by the owner of a store when such machines are stationed in said store and when the owner of said store ha…