{"data":{"id":"us-ms/miss.-code-ann.-21-43-17","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 21-43-17","heading":"Miss. Code Ann. § 21-43-17","body":"For purposes of the additional tax to be imposed pursuant to this chapter, the governing authority may make a reasonable classification of businesses, giving consideration to various factors.\n\nBusinesses recently established in the area may be exempted from the tax imposed pursuant to this chapter for a period not exceeding one (1) year from the date they commenced business in the area.","path":["MS Code","Title 21"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"0ff8761040afe796f185708a1414d04f2ffe58e34691964b730ff43d64da553d","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-21-43-15","next":"us-ms/miss.-code-ann.-21-43-19"},"notice":"GroundRules: Original legal text. Not legal advice."}