§ 27-15-225. Privilege tax exemptions; clubs, etc.
Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter; provided, this shall […]
§ 27-15-207. Taxes required where taxpayer engages in several businesses
Any person pursuing or engaging in more than one (1) of the businesses for which a privilege tax is imposed, shall pay separately the privilege tax imposed upon each separate business so conducted, engaged in, or pursued except as otherwise specifically provided by this chapter, and if the business made taxable, or the privilege to […]
§ 27-15-209. License to be taken out on increased business
In all cases where a privilege tax is required for carrying on any business in this state, and a privilege license has been obtained for the same, and afterwards during the period covered by said license, the licensee shall desire to increase his business to a classification for which a higher privilege tax is required, […]
§ 27-15-211. License may be taken for part of year, when
In the event a person engaged in business is liable for two (2) or more annual privilege taxes, or has two (2) or more annual privilege licenses, which licenses expire in different months desires to have all his privilege tax licenses expire on a common date, he may apply to the officer whose duty it […]
§ 27-15-213. Officer to notify all persons liable for a privilege tax
On or before the first day of each month, the collector shall mail to each privilege taxpayer holding an annual license, and whose license will expire during the following month, as shown by his record, a notice, that the license will expire, and that a new privilege license must be procured during the said following […]
§ 27-15-215. Penalty for failure to procure license; collection of unpaid taxes
All persons liable for privilege taxes imposed by this chapter, who shall fail to procure the license therefor before beginning the business for which a privilege tax is required, or who shall fail to renew, during the month in which it is due, the license on a business for which he has theretofore procured a […]
§ 27-15-217. Post license in conspicuous place, or exhibit same
Each privilege license issued shall be kept posted in a conspicuous part of the place of business of the person to whom such license has been issued where the business carried on has a permanent location, and if the business is such that the license cannot be so posted, then the licensee shall have such […]
§ 27-15-219. License to be a personal privilege
The privilege license herein provided shall be and constitute a personal privilege to the person named therein to conduct the business specified in the license, and shall not be transferable to any other person, and shall be construed to limit to the county and location specified therein the person named in the license in conducting […]
§ 27-15-221. Unlawful business not legalized
The issuance of a privilege license, or the payment of a tax required therefor, shall not make lawful any business, employment transaction, article or device, or the operation thereof, contrary to any statute of this state, or any ordinance of any municipality thereof.
§ 27-15-157. Railroad companies
Upon each person engaging or continuing in the business of operating a railroad, tax is assessed as follows: For each railroad whose average earnings per mile are greater than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Ninety Dollars ($90.00) per mile. For each railroad whose average earnings per mile are greater than Thirty-two Thousand […]