Mississippi § 21-43-19 - Collection and use of tax; changes.
Full text of Mississippi Mississippi Code of 1972 Annotated § 21-43-19 — Collection and use of tax; changes., with citation guidance and answers to common questions.
§ 21-43-19. Collection and use of tax; changes.
The collection of the tax imposed pursuant to this chapter shall be made at the same time and in the same manner as any other business privilege license tax. Changes may be made in the additional rate or levy or in the uses to which the additional revenue shall be put as specified in the ordinance establishing the area by ordinance adopted after a hearing before the governing authority. The governing authority shall adopt a resolution of intention to change the additional rate or levy or the uses to which the additional revenue shall be put at least fifteen (15) days prior to the hearing required by this section. This resolution shall specify the proposed change and shall give the time and place of the hearing. The tax levied hereunder must be for the purposes specified in the ordinances and the proceeds shall not be used for any other purpose.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 21-43-19
What does Mississippi Code of 1972 Annotated § 21-43-19 cover?
Section 21-43-19 ("Collection and use of tax; changes.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 21-43-19?
A common citation format is "Mississippi Code of 1972 Annotated § 21-43-19" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 21-43-19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.