35 Miss. Code. R. 4-03-08-205
Current through October 31, 2024
When a temporary amusement is held at a facility and conducted by a promoter who is not the owner, lessee or custodian of the facility, the promoter is required to notify the Department of such event and will be required to register the event and will be liable for the tax. In the event the promoter does not register and pay the tax as required, the owner, lessee or custodian of the facility will be jointly liable for the tax.
35 Miss. Code. R. 4-03-08-205