40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb County Commission
is hereby authorized to impose upon every person, firm, or corporation who sells, stores,
delivers, uses, or otherwise consumes tobacco or certain tobacco products in Bibb County a
county privilege, license, or excise tax up to the following amounts: (1) Four cents ($0.04)
for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four cents
($0.04) for each cigar of any description made of tobacco or any substitute therefor. (3)
Four cents ($0.04) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Four
cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner as to be suitable for chewing only and not...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon
every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-24-243.05
Section 45-24-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute
a debt due Dallas County. The tax, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. The collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Dallas County. (Act 96-623, p. 992, §6.)...

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45-44-247.05
Section 45-44-247.05 Collection and enforcement. The tax levied by this part shall constitute
a debt due Macon County. The tax, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. The county shall collect the tax and enforce this part and shall
have and may exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the sales and use taxes in the county.
The county may adopt any rules necessary to provide for the collection and administration
of the tax. (Act 2019-337, §6.)...
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45-9-245.05
Section 45-9-245.05 Collections and enforcement. The tax levied by this part shall constitute
a debt due Chambers County. The tax, together with any interest and penalties, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. The collection agency shall collect the tax, enforce this part,
and have and exercise all rights and remedies that the state or the collection agency has
for collection of the state sales and use tax. The collection agency may employ special counsel
as is necessary to enforce collection of the tax levied by this part and to enforce this part.
The collection agency shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Chambers County. (Act 2006-396, p. 1000,
§6.)...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart shall constitute
a debt due Crenshaw County and may be collected as provided by law. The tax, together with
interest and penalties with respect thereto, shall constitute and be secured by a lien upon
the property of any person from whom the tax is due or who is required to collect the tax.
All of the provisions of the revenue laws of this state which apply to enforcement of liens
for license taxes due this state shall apply fully to the collection of the tax herein levied
and the State Department of Revenue, for the use and benefit of Crenshaw County, shall collect
such tax and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that this state or the department has for collection of the state
sales and use tax. The State Department of Revenue shall have full authority to employ such
special counsel as it deems necessary from time to time to enforce...
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