MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Short (By Request)

AN ACT TO REPEAL SECTION 27-17-392, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR A TAX LEVY ON TRAVEL AGENCIES AND A TAX LEVY ON AGENTS OF TRAVEL AGENCIES; AND FOR RELATED PURPOSES.  

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-17-392, Mississippi Code of 1972, which provides for a tax levy of Two Hundred Dollars ($200.00) on travel agencies and a tax levy of Fifty Dollars ($50.00) on agents of travel agencies, is repealed.

SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the local privilege tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the local privilege tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 3. This act shall take effect and be in force from and after July 1, 1997.