MS SB2044

Reduces the annual privilege license tax for package retailer's permits from $900.00 to $450.00 for locations in municipalities with a population of 5,000 or less according to the latest federal decennial census.

Maintains the $900.00 tax rate for package retailer's permits in municipalities with a population exceeding 5,000.

Amends Section 27-71-5, Mississippi Code of 1972, which establishes privilege license tax rates for various alcoholic beverage permit types.

Becomes effective July 1, 2016.