Privilege License
Mississippi law requires each business desiring to operate within the city limits of a municipality to pay an annual license fee and obtain a business license. License fees are based upon the number of full time employees and buiness inventory. A copy of the Privilege License Application can be found here.
The required fee shall be paid annually on or before September 30. The City shall levy and collect a late penalty of 10% on October 1st and 1 percent per month thereafter until the license and fees been paid. The Rate Schedules below do not apply to wholesale or retail businesses which pay a privilege license fee based on inventory values.
Rate Schedule - All businesses other than manufacturers, wholesalers or retailers
| 0-3 employees | $20.00 |
| 4-10 employees | $30.00 |
| 11 or more employees | $30.00 plus $3.00 for each employee over 10, not to exceed $150.00 |
Rate Schedule - Manufacturers
| 0-3 employees | $20.00 |
| 4-10 employees | $30.00 |
| 11 or more employees | $80.00 |
Transient Vendors
Requirements
Transient Vendors are required to purchase a 90 day Transient Vendor License from City Hall in the amount of $250.00. After 90 days the license may be renewed for $25.00. Only one renewal shall be allowed per transient vendor license. A surety bond in the amount of $2,000 payable to the State of Mississippi is required to make application.
Each applicant shall designate a registered agent on the license application. The registered agent shall be a resident of Attala County. Those seeking a Transient Vendor license must apply in person at City Hall.
Definitions
§75-85-1, Mississippi Code of 1972, annotated
(a) "Transient vendor" means any person who transacts transient business in this state either in one locality or by traveling from place to place in this state. The term includes a vendor who for the purposes of carrying on such business hires, leases, uses or occupies any building, structure, motor vehicle, railroad car or real property.
(b) "Transient business" means any business conducted for the sale of merchandise or services that is carried on at a particular location for less than six (6) months in each year, even though the owner of such business may conduct the business at snother location for more than six (6) months in each year.
(c) "Person" mean an individual, corporation, association, partnership or other entity.