Cobb, 040180 MSAGO, 19800401

Case DateApril 01, 1980
CourtSouth Carolina
Leonard B. Cobb, Esquire
No. 19800401
Mississippi Attorney General Opinions
April 1, 1980
         Leonard B. Cobb, Esquire          Attorney          Town of Marion, Mississippi          Post Office Drawer 5633          Meridian, Mississippi 39301          Privilege tax license and sale of alcoholic beverage           Dear Mr. Cobb:          Attorney General Bill Allain has received your request for an opinion, a copy of which is attached hereto for your convenience, and has assigned it to the undersigned for reply.          Concerning your first inquiry regarding apermit, pursuant to our telephone conversation, it is my understanding this is in fact a privilege tax license which was granted to the owners ofMama Leon's by the Town of Marion in March of 1979. I am enclosing an opinion of S. E. Birdsong, Jr. of this office, written December 17, 1979, which addresses the question of whether a municipality can refuse to grant or renew a municipal privilege tax license to the applicant therefor. You will note that this opinion states that this office is unaware of any statutory authority for a city to refuse to renew a municipal privilege tax license to an applicant due to unpaid advalorem taxes. It is the opinion of this office that the Town of Marion could not refuse to grant a privilege tax license to the applicant in question if the application for the privilege tax license is in...

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