Classification of businesses for tax purposes; exemption of new businesses

  1. Law
  2. Mississippi Code
  3. Municipalities
  4. Business Improvement Districts
  5. General provisions
  6. Classification of businesses for tax purposes; exemption of new businesses

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For purposes of the additional tax to be imposed pursuant to this chapter, the governing authority may make a reasonable classification of businesses, giving consideration to various factors.

Businesses recently established in the area may be exempted from the tax imposed pursuant to this chapter for a period not exceeding one (1) year from the date they commenced business in the area.


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