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MS SB2207
Bill
Status
3/17/2015
Primary Sponsor
Lydia Chassaniol
Click for details
AI Summary
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Eliminates the additional state privilege license tax of $225.00 on alcoholic beverage permit purchases exceeding $5,000.00 for on-premises retailers, clubs, temporary permits, caterers, special service permits, merchants, and event venue retailers.
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Maintains the additional license tax of $225.00-$250.00 on purchases exceeding $5,000.00 that is collected by the Department of Revenue and paid to municipalities or counties where the licensee is located.
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Allows unused fractions of $5,000.00 purchase thresholds to carry over to renewal permits without triggering additional tax liability until the combined total is exceeded.
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Applies retroactively to July 1, 2015.
Legislative Description
Alcoholic beverage license tax; eliminate portion retained by the state while maintaining portion paid to local governments.
Last Action
Approved by Governor
3/17/2015