AN ACT TO AMEND SECTION 67-1-51, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ISSUE AN ON-PREMISES TOBACCO PERMIT TO ALLOW PERMITTEES TO SELL ALCOHOLIC BEVERAGES ON LICENSED PREMISES WHERE CIGARS, CHEROOTS, TOBACCO PIPES, PIPE TOBACCO, AND/OR STOGIES ARE SOLD; TO AMEND SECTION 27-71-5, MISSISSIPPI CODE OF 1972, TO IMPOSE AN ANNUAL PRIVILEGE LICENSE TAX OF $450.00 FOR THE PERMIT; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 67-1-51, 27-71-5
As Passed by the Senate: 67-1-51, 27-71-5
Approved by the Governor: 67-1-51, 27-71-5