The payment of the foregoing tax shall give the licensee the privilege of selling his products at wholesale and at the place of business at retail, and also the privilege of establishing and maintaining depots for the distribution or shipment of any of the drinks or beverages covered by this act without the payment of the additional tax imposed in paragraph (c) of this section. (b) On each person, partnership, firm or corporation selling at wholesale any of the drinks covered by this act or syrups from which the same are made, whether in can, jug, barrel, or otherwise, except in bottles, the sum of $100.00 (c) On each depot for the distribution or shipment of any of the drinks covered by this act, the sum of.. (d) On each individual, firm, parnership or corporation, at each place of business, selling at retail, any of the drinks covered by this act, whether sold or served at soda fountains, in bottles, or otherwise 100.00 In cities or towns of more than one thousand inhabi- 12.50 In towns of not more than one thousand inhabitants, 7.50 In villages of less than three hundred inhabitants, 5.00 Hemingway's code, sec. 6480. Sec. 2. That section 3781 of the Mississippi code of 1906 and section 3 of chapter 104 of the laws of Mississippi of 1920, and all other laws or parts of laws in conflict with the provisions of this act, be and the same are hereby repealed. Prior rights or action not affected by this act. Sec. 3. Nothing in this act shall affect or defeat any claim, asșessment, suit, appeal, right or cause of action for taxes due prior to the passage of this act, whether assessment, suit, appeal, or claim therefor shall have been begun before the passage of this act, or shall hereafter be begun; and the laws amended or repealed are expressly continued in full force, effect, and operation for the purpose of the assessment and collection of any back taxes, and for the imposition of any penalties, forfeitures, or claims for a failure to comply therewith. Sec. 4 That this act take effect and be in force May 1, 1922. 110 GENERAL LAWS OF THE CHAPTER 121. HOUSE BILL NO. 141. AN ACT to amend section 37, chapter 104, of the laws of 1920, relating to privilege tax on marble dealers. Privilege tax on marble dealers-laws 1920 amended. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 37, of chapter 104, of the laws of 1920, be amended so as to read as follows, to-wit: Hemingway's code, sec. 6547. Section 37-Marble Dealers.-On each person, firm or corporation ..$ 5.00 Same-On each person, firm or corporation dealing in marble or marble monuments or on running a marble yard employing a capital of over two hundred and fifty dollars ($250.00) and less than one thousand dollars ($1,000.00)... 15.00 Same-On each person, firm or corporation dealing in marble or marble monuments, or on running a marble yard employing a capital of over one thousand dollars ($1,000.00) and less than one thousand five hundred dollars ($1,500.00) 25.00 Same On each person, firm or corporation dealing in marble or marble monuments, or on running a marble yard employing a capital of over one thousand five hundred dollars ($1,500.00) and over 50.00 Sec. 2. That this act take effect and be in force from and after its passage. Approved March 21, 1922. CHAPTER 122. SENATE BILL No. 119. AN ACT to amend section 9, chapter 105, of the laws of 1920, relative to imposing privilege tax on transient merchants and providing how tax shall be collected. Privilege tax-Transient merchants-laws 1920 amended-Hemingway's code, sec. 6641. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 9, chapter 105 of the laws of 1920 be amended to read as follows: That there is hereby imposed on each transient merchant, or dealer, firm, or corporation selling merchan dise direct to the consumer but having temporary show or display rooms in hotels or other buildings, privilege tax for each day or part thereof as follows, to-wit: In cities of 15,000 population, or more In cities of under 15,000 and over 11,000 population In cities of under 11,000 and over 7,000 population In cities of under 7,000 and over 4,000 population. $100.00 75.00 50.00 35.00 20.00 Sec. 2. This act shall not apply to any one who has paid the tax provided for trading or supply cars, nor those selling exclusively to dealers for the purpose of re-sale. Sec. 3. The privilege tax hereby imposed shall be levied and collected in the mode and manner prescribed by law for the collection of other privilege taxes. Sec. 4. That this act shall take effect and be in force from and after its passage. Approved March 24, 1922. CHAPTER 123. SENATE BILL No. 353. AN ACT to amend section 3783 of the Mississippi code of 1906 as amended by section 5, chapter 104 of the laws of 1920, fixing a privilege tax on brokers and agents and stock salesmen. Privilege tax-stock and bond salesmen-laws 1920 amended. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 3783 of the Mississippi code of 1906 as amended by section 5 of chapter 104 of the laws of 1920 be and the same is hereby amended so as to read as follows: Hemingway's code, sec. 6483. 2783. Brokers-On each broker or agent engaged in ..$100.00 SAME, in towns or cities of over three thousand inhabitants and less than five thousand 200.00 SAME, in cities of five thousand inhabitants or more.. 300.00 500.00 What Securities exempt under this act. Sec. 2. That no privilege tax is imposed hereby upon buying or selling by a broker, agent or other person of bonds, notes or other 112 GENERAL LAWS OF THE securities issued by the United States, the state of Mississippi or any other state, or any county, municipality or other taxing district, or upon a bank buying or selling for its customers. Basis upon which tax payable. Sec. 3. That the payment of the tax upon a basis of the size of the town as hereinbefore mentioned shall permit the exercise of the privilege throughout the county in which the license is obtained. except in municipalities larger than that for which the license was obtained, and that the payment of the tax of $500.00 is for a license to operate throughout the state. Municipalities may impose 50 per cent of state tax. Sec. 4. Any municipality may impose a privilege tax of not more than fifty per centum of the amount of privilege tax required herein for a municipality of that size, and this shall apply to licenses issued for one county or for the state as hereinbefore provided. Sec. 5. That this act shall take effect and be in force from and after its passage. Approved March 24, 1922. CHAPTER 124. SENATE BILL NO. 118. AN ACT to amend section 1, chapter 200, of the laws of 1910 by adding the words "slot machines". Privilege tax-"slot machines"-Hemingway's code, sec. 5837. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 1, chapter 200 of the laws of 1910 be and is hereby amended so as to read as follows: To regulate, suppress, or prohibit, and impose a privilege tax on all circuses, shows, theatres, billiard tables, pool room, bowling alleys, concerts, traveling photographers, itinerant sellers of medicine, corn doctors, pet bear exhibitors, exhibitions for pay, fortune tellers, cane or knife racks and like devices, gift enterprises, lung testers, museums, menageries, feather renovators, muscle testers or developers, peddlers, flying jinnies, pistol or shooting galleries, theatrical exhibitions, ten pin alleys (without regard to the number of pins used) skating rinks, roller coasters, slot machines and other like things. Sec. 2. That this act take effect and be in force from and after its passage. Approved March 24, 1922. AN ACT to amend section 10, chapter 105 of the laws of 1920, fixing the privilege taxes on house movers. Privilege tax-house movers. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 10, chapter 105 of the laws of 1920 be and the same are hereby amended to read as follows: Hemingway's code, sec. 6641. Moving Houses: On each person, firm or corporation engaged in the business of moving houses in rural districts or municipalities in the state not exceeding a population of 10,000 a tax of $10.00; in municipalities not exceeding a population of 15,000 a tax of $20.00 and in all municipalities exceeding a population of 15,000 a tax of $25.00. SEC. 2. That this act be in force from and after its passage. CHAPTER 126. HOUSE BILL No. 661. AN ACT fixing privilege license tax on amusement parks. Privilege tax-amusement parks. SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That persons, firms or corporations operating permanently located amusement parks owned by any municipality within which are operated merry-go-rounds, roller-coasters, theatrical and other exhibitions, shows and performances, allowed by the laws of Mississippi, shall pay a license tax for the devices, shows, exhibitions and all other forms of diversions and amusements carried on according to law in such parks, one hundred dollars ($100.00), provided, that nothing in this act shall be construed so as to apply to associations organized for the purpose of holding annual county fairs. Repealing clause. SEC. 2. That all laws and parts of laws in conflict with this act are hereby repealed. SEC. 3. That this act take effect and be in force from and after its passage. Approved April 5, 1922. |