Mississippi Department of Revenue / 2017 Annual Report

              Mississippi Department of Revenue
Annual Report
Fiscal Year 2017 Alcoholic Beverages Excise Tax §27-71-7
Alcoholic Beverages Permit Fees §27-7-5
Alcoholic Beverages Mark-up §27-7-11
Native Wine §67-5-13
Beer and Light Wine §27-71-307
Beer Permits §27-71-303
Tobacco, Cigarettes §27-69-13(a)
Other Tobacco Products §27-69-13(b)
Non-Settling Tobacco Manufacturers §27-70-5
Insurance Premium §27-15-103
State Fire Academy Tax §45-11-5(1)
County and Municipal Volunteer Fire Department
Tax §45-11-5(3)
Fireman and Police Tax §21-29-229
Gaming §75-76-183
License Fee (Gaming Manufacturer, Seller
or Distributor) §75-76-79
License Fee Based on Number of Games §75-76-191
Gross Revenue Fee §75-76-177
Municipal/County Fee §75-76-195
City/County Gross Revenue Tax (14 local levies)
Gas Severance §27-25-703
Oil Severance §27-25-503
Timber Severance §27-25-1
E- 911 §19-5-357
Prepaid Wireless Charge §19-5-343
Hazardous Waste §17-17-53
Installment Loan (Finance Privilege) §27-21-3
Non hazardous Waste §17-17-219
Municipal Gas Utility §77-11-201
Railroad Regulatory §77-9-493
Statewide Privilege Tax Telephones §27-15-153
Statewide Privilege Tax Railroad §27-15-157
Statewide Privilege Tax Pipeline §27-15-165
Statewide Privilege Tax Electrical Company §27-15-155
Utility Regulatory Tax §77-3-87
Homestead Exemption §27-33-1
Industrial Exemptions §27-31-101
Nuclear in lieu Tax §27-35-309
Rail Car in Lieu §27-35-515
Legislative Tag Credit §27-51-101
TVA in lieu §27-37-303
Taxes and Fees Administered by the Department of Revenue
Sales Tax §27-65-13
Use Tax §27-67-5
Amusement or Admissions Tax §27-65-22
Contractor’s Tax §21-65-21
Casual Auto Sales §27-65-201
City Utility Tax §21-33-201
Motor Vehicle Rental Tax §27-65-231
Occupancy Tax, various
Tourism and Economic Development Taxes (78 Levies)
Waste Tire Disposal Fee §17-17-423(1)
Income Tax §27-7-5
S Corporations §27-8-7
Franchise §27-13-5, §27-13-7
Withholding §27-7-305
Estimate Payments §27-7-319
Withholding Gaming Winnings §27-7-901, §27-7-903
Estate Tax §27-9-5
Gasoline §27-55-11
Aviation Fuel §27-55-11
Un-dyed Diesel §27-55-519, §27-55-521
Dyed Diesel §27-55-519
Aircraft Fuel §27-55-519
Compressed Gas/Motor Fuel §27-59-11
Compressed Natural Gas /Motor Fuel §27-59-11
Lubricating Oil §27-57-11
Environmental Protection Fee §49-17-407(2)
Propane Education §75-57-119
Compressed Gas §27-59-307
Compressed Gas §27-59-49
Locomotive Fuel §27-59-307, §27-59-321
Sea Wall §65-33-47
Compressed Gas §27-59-11(3), §27-59-11(4)
International Fuel Tax Agreement (IFTA) §27-61-20
Titles Motor Vehicles and Manufactured Homes §63-21-3
International Registration Plan (IRP) §27-19-143
Road and Bridge Privilege Tax §27-19-1
Private carrier of passengers §27-19-5 §27-19-5
Church or School Bus §27-19-9
Trailer Tags §27-19-17
Dealer Tags §27-19-309(7)
Registration §27-19-43(3)(a) and (b)
Motor Vehicle, Titles Petroleum Taxes Income Taxes Sales and Use Taxes
Alcohol, Beer, Tobacco Insurance Gaming Severance Miscellaneous Taxes Property Mississippi Department of Revenue
Table Of Contents
Letter from the Commissioner
5
Alcoholic Beverages
109
Collections and Transfers
Breakdown of Cost on Average Purchase
Product Sales and Collections by County
Agency Overview
7
Permit Fee Distributions
Employee Honors
Collections and Volume Sales Since 1967
Mission & Goals
Wet Dry Listing
Organization
Petroleum Taxes
119
Receipts and Transfers Summary
15
Collections and Transfers
General Fund Transfers
Distributions to Municipalities
Special Fund Transfers
Distributions to Counties
Quantities and Collections by Fuel Type
Sales Tax
23
Summary of Collections & Transfers
Transfers to Municipalities
Road and Bridge Privilege Taxes
131
Special Tax Transfers to Counties and Cities
Receipts and Distributions
City Utility and Motor Vehicle Rental Tax Payments
Motor Vehicle Registrations
Classification of Sales by Industry Groups
Special Plates
Classification of Sales by City & County
Titles
Income Tax
93
Property Taxes
139
Summary of Receipts & Transfers
Homestead Exemption
Individual Income and Coporate Statistics
In Lieu (TVA, Rail Car, Nuclear)
Individual Income Reported County
Ad Valorem Assessments
Corporate and Franchise Reported by County
Gaming and Severance Taxes
103
Contact Information
167
Gaming Receipts and Transfers
Severance Taxes Receipts and Transfers
Severance Tax Transfers to Counties
@MSDeptofRevenue
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5
Herb Frierson
Commissioner of Revenue
To the Governor, Legislature, and the People of Mississippi:
I am pleased to submit this annual report of the activities of the Mississippi Department of Revenue for Fiscal Year ending June 30, 2017.
This report provides statistical data pertaining to the taxes administered by this agency. The revenues collected by the Department of Revenue provide support for state operations by funding programs and services that benefit all citizens.
The dedicated employees of this agency remain focused on our mission to collect revenue and to fairly administer the revenue, local option, property tax and motor vehicle laws of this state. As we look to the future, we remain challenged in finding new and innovative ways of delivering services and implementing best practices to improve our internal controls and technology platforms to provide long-term benefits for Mississippi and its citizens.
It is our hope that you find this information helpful.
Sincerely, Mississippi Department of Revenue Annual Report Fiscal Year 2017 6 Mississippi Department of Revenue Annual Report Fiscal Year 2017 7
Employee of the Year
Elizabeth Beard
DOR Employees of the Month
Standing: Commissioner Herb Frierson; Darrell Mosley, Criminal Investigator; Alan Young, Tax Auditor / Accountant; Robert Zischke, Bureau Director; Wesley Jordan, Tax Revenue Analyst; Jeremy Washington, Property Officer Trainee; Korey Cunningham, Tax Auditor / Accountant.
Seated: Nikeshia Agee, Branch Director; Elizabeth Beard, Staff Officer; Teresa Beluso, Deputy Bureau Director; Kimberly Robinson, Tax Revenue Analyst; Mosi Wang, Tax Auditor / Accountant.
Not pictured: Charlie Walley, Bureau Director; Kristen Gann, Bureau Director; Karen Morgan, Tax Auditor / Accoutant; Chris Rand, Tax Auditor / Accountant; Kalon Oakley, Revenue Officer; Tonia Owens, Purchasing Agent; D’Angela Tyler, Tax Processor
Pictured: Elizabeth Beard, Property Officer; Commissioner Herb Frierson.
We congratulate Elizabeth Beard for being selected as the 2017 Employee of the Year. Elizabeth personifies a public servant by working in the Human Resources Department to ensure that the needs of the agency and the needs of the employees are met. As the Human Resources Representative, she is currently the only staff member serving in this capacity for the entire agency. She has graciously taken on the additional work load when the Human Resources staff decreased by three. She provides professionalism under
pressure when difficult issues arise and handles them in a fair and caring manner. “Liz” always seems to have a smile on her face. Lamar Wilson, HR Office Director, states ” Being a great Human Resources Professional is about finding balance and that is not something you learn in a classroom or a book. Liz has found that balance between being professional and being approachable, and between being compassionate and being firm. That balance is something that just develops from within and Liz has it.” Mississippi Department of Revenue Annual Report Fiscal Year 2017 8
DOR Employees Honored for Years of Service
Thirty-Five Years Service
Twenty-Five Years Service
Pictured (l to r): John (Bill) Love, Tax Auditor / Accountant; Herb Frierson, Commissioner
Not pictured: Peggy Phillips, Tax Revenue Analyst
Pictured (l to r): Ronnie Lynch, Tax Auditor / Accountant; Ramona Hilderbrand, Tax Revenue Analyst
Not pictured: Tony Lawler, Office Director; Dirk Robertson, Bureau Director
Thirty Years Service
Pictured (l to r): Meg Bartlett, Associate Commissioner; Janet Cahee, Tax Auditor / Accountant; Paulette Cole, Tax Revenue Analyst; Jacqueline Davis, Tax Revenue Analyst
Not Pictured: Levon Carter, Tax Revenue Analyst; Dwayne Coats, Tax Criminal Investigator
Forty-Five Years Service
Not pictured: Georgia Johnson, Division Director Mississippi Department of Revenue Annual Report Fiscal Year 2017 9
DOR Employees Honored for Years of Service
Twenty Years Service
Fifteen Years Service
Standing: Jennifer Wentworth, Associate Commissioner; Darrell Mosley, Criminal Investigator; Tracy Berry, Bureau Director; Bobby Tyson, Business Systems Analyst; Commissioner Herb Frierson; Shanna Moorehead, Tax Revenue Analyst; Tim Cousin, Tax Revenue Analyst; Danny Hall, Division Director.
Seated: Shelia Jones, Tax Revenue Analyst; LaWanda Williams, Tax Revenue Analyst; Saundra Fraizer, Tax Revenue Analyst; Trudy Hawkins, Tax Revenue Analyst.
Not pictured: Jeff Ashley, Tax Revenue Analyst; Gerri Coleman, Tax Revenue Analyst; Patrick Daily, ABC Agent-in-Charge; Kristin Gann, Bureau Director; Eginola Harris, Property Officer; Yulonda Hunley, Tax Revenue Analyst; Frankie Lewis, Bureau Director, Deputy; Janice McCamon, Tax Revenue Analyst; Patrick Otis, Property Officer
Standing: Sam Portera, Office Director Deputy; Lamar Wilson, Office Director; Keri Davis, Tax Auditor / Accountant; Commissioner Herb Frierson.
Seated: Robistine Jones, Tax Processor; Diane Ferrell, Tax Processor; Ashley May, Attorney Senior.
Not pictured: Bryan Alexander, Enforcement Deputy Chief; Tanga Bryant, Tax Revenue Analyst; Amy Dawson, Tax Auditor / Accountant; Adam Robinson, Enforcement Agent. Mississippi Department of Revenue Annual Report Fiscal Year 2017 10
Department of Revenue
Mission, Vision, Philosophy, and Goals
The Department of Revenue is guided by our vision, philosophy and goals. Our objective is to ensure that revenue is
available to fund government programs. The Department’s statutory responsibilities include the following requirements:
Administer the Revenue Laws
Administer the State’s Motor Vehicle Registration and Title Laws
Ensure Equalization of Property Values
Administer Local Option Alcoholic Beverage Laws
The Mission of the Department of Revenue is to be the mechanism for the
citizens of the State of Mississippi to fund their public services through the
accurate collection of revenue, the efficient administration of revenue and
licensing systems, and the fair and equitable enforcement of all Mississippi tax laws, rules and regulations.
The Mississippi Department of Revenue works to have each employee committed to accomplish the Mission with integrity; to instill public confidence in government; to continuously improve our performance; and to provide a positive and professional workplace for our taxpayers (customers) and each other.
The Department of Revenue is accountable to all in the collection of revenue according to the provisions of Mississippi law. We will not assess or collect any tax or fee that is not lawfully due. We strive to work with our taxpayers (customers) to achieve the highest level of voluntary compliance.
“There is hereby created a Department of Revenue the head of which shall be the Commissioner of Revenue” MCA § 27-3-1
The Department of Revenue has four basic goals that connect our Mission to our Vision.
 Improve voluntary compliance with all Mississippi tax laws, rules and regulations.
 Make the DOR the most innovative, efficient agency in the state.
 Hire and sustain a skilled, professional, and motivated work force.
 Provide the highest level of quality service to the citizens of Mississippi.
GOALS PHILOSOPHY VISION MISSION Mississippi Department of Revenue Annual Report Fiscal Year 2017 11
Agency Organization
The following organization chart identifies the functional areas that complete the work of the agency:
The Commissioner of Revenue is the Executive Director of the Department. He is appointed by the Governor and confirmed by the Senate to serve a term of six years. Assisting the Commissioner includes the Associate Commissioner of Income and Property Tax, Associate Commissioner of Business Taxes and ABC, Associate Commissioner of Agency Support, Associate Commissioner for Executive Support and Enforcement, Chief Legal Counsel, Chief of ABC Enforcement, Human Resources Director, and the Internal Auditor.
The DOR accomplishes its mission through various programs focused on implementing tax laws, processing tax revenue, and providing services to state government and the general public. The agency is an interconnected organization dedicated to continuous improvement.
> Mississippi Department of Revenue Annual Report Fiscal Year 2017 12
Executive Staff
Meg Bartlett serves as the Associate Commissioner for Business Taxes and ABC. She is responsible for the direction of the Office of Business Taxes, Business and Transaction Tax Audit, Office of Alcoholic Beverage Control, and for oversight of the district offices located across the state.
Office of Business Tax administers Sales and Use Taxes, Beer and Tobacco, Special City and County Levies, Petroleum Taxes and similar taxes. The Office provides taxpayer service through performing error resolution and technical assistance functions. They are responsible for managing taxpayer accounts, developing forms and filing guidelines, and administering the International Fuel Tax Agreement (IFTA) and the International Registration Plan (IRP.)
Business and Transaction Tax Audit is performed by field personnel located in district offices across the state. District auditors perform most of their work inside Mississippi, but also examine business taxes for taxpayers whose records are located outside the state.
Alcoholic Beverage Control (ABC) is responsible for the ensuring of an orderly system for the convenient distribution of alcoholic beverages through the state controlled system. ABC includes warehouse shipping and receiving, accounts receivable and payable, inventory management, liquor order processing, and customer service.
Jan Craig, CPA, serves as the Associate Commissioner for Income and Property Tax and is responsible for the direction of the Office of Income Tax, the Office of Property Tax and Customer Service and Registration.
Office of Income Tax administers Individual Income, Withholding and Corporate and Franchise Taxes. The office provides taxpayer service through performing error resolution and technical assistance. They are responsible for managing taxpayer accounts, developing forms and filing guidelines, and issuing tax refunds.
Income Tax Audit is comprised of both Field Audit and Office Audit personnel. Field audit is performed outside Mississippi for Corporate and Franchise Taxes. Office audit includes examination and verification of Individual Income tax returns.
Property Tax ensures the fair and uniform property values for Mississippians. Property Tax Division is responsible for measuring county assessor performance for compliance and providing technical training. They administer the reimbursement to the counties for Homestead Exemption.
Motor Vehicle Licensing and Title Bureaus provide services used by nearly every citizen of the State. They are responsible for maintaining motor vehicle registration information, administering the motor vehicle network, and issuing titles.
Customer Service and Registration is responsible for providing customer assistance through the agency’s Taxpayer Access Point (TAP) and responding to phone calls and written correspondence. Duties include answering general questions, assisting with registration and licensing of new businesses, and providing assistance with online services.
Charles Fairchild, performs internal audit functions by making financial and operational audits of DOR offices and providing performance measurement reporting. He performs other investigations and reviews as needed, including evaluating and providing reasonable assurance that DOR systems are functioning as expected and enable the agency's objectives and goals to be met.
Rusty Hanna serves as Chief of ABC Enforcement and is responsible for the direction of ABC Permit and ABC Enforcement.
ABC Permit serves to receive and review applications for processing and the issuance of all ABC Liquor Permits and renewals.
ABC Enforcement serves to enforce the Local Option Alcoholic Beverage Control Laws, Prohibition Laws, and select Beer Laws. Enforcement includes a wide range of duties to ensure fair and equitable enforcement of laws and regulations on businesses that manufacture, import, distribute or sell alcoholic beverages. Other duties include; conducting criminal investigations, executing search warrants, arrests, and testifying in criminal and civil court. Criminal investigations entail undercover activities of the illicit manufacture, possession, transportation, and sale of alcoholic beverages. Also, enforcement routinely assists local, state and federal law enforcement agencies. Mississippi Department of Revenue Annual Report Fiscal Year 2017 13
Executive Staff
Ashley May, Esq., serves as the Chief Legal Counsel for the Department. The Legal Division, Review Board, and Office of Tax Policy and Economic Development are under her direction.
Legal Division provides legal guidance, support and representation to the Department of Revenue and the Commissioner. They represent the agency in administrative hearings and court proceedings. The Bankruptcy Section of the Legal Division is responsible for the administration of bankruptcy cases, claims, and payments for the Mississippi Department of Revenue.
Review Board provides the first level of administrative review for taxpayer appeals on matters administered by the DOR. Its purpose is to resolve disputed tax matters in an informal and consistent manner by conducting hearings with taxpayers.
Tax Policy and Economic Development develops administrative tax policy and rules for the DOR. The section is responsible for monitoring response of letter rulings and declaratory opinions. This unit is also responsible for oversight of tax incentive programs.
Kathy Waterbury is the Associate Commissioner for Executive Support and Enforcement.
Executive Support: In this role, Kathy is the Communications Director and Government Affairs Liaison for the Department; representing the agency at the State Capitol during the legislative sessions and hearings. Executive Support tracks pending legislation and advises Executive Staff concerning legislative issues affecting the Department and coordinates the responses regarding constituent issues for legislative and other government officials.
Enforcement includes field personnel responsible for the collection of delinquent tax liabilities and the Criminal Investigations Section which investigates tax evasion, improper or fraudulent tax activity, and related issues.
Jennifer Wentworth serves as the Associate Commissioner for Agency Support. She is responsible for direction of the Office of Information Technology and the Office of Administrative Services.
Office of Information Technology serves and supports the technology foundation for the agency’s functional units. Agency technology allows for timely, efficient and secure transfer of information to employees, taxpayers and other agencies. The Office provides application development and maintains various systems allowing DOR to meet the legislative mandates. They also provide technical services to the agency’s end users, manage the agency network, and are responsible for oversight of DOR’s technology infrastructure.
Office of Administrative Services provides support to the agency through return and payment processing, financial reporting and related support services for the agency. Accounting manages the agency budget, provides efficient and accurate distribution of tax funds, and provides financial reporting of tax collections and disbursements. Purchasing is responsible for procuring goods and services required by the DOR and coordinates building facility maintenance and security. Print Shop is responsible for records management, mail services, and printing agency forms and publications. Processing is responsible for opening, batching, scanning, imaging and processing tax returns and payments. They ensure a daily tax deposit of the funds received that day.
Lamar Wilson serves as Director of the Office of Human Resources. As Director, Lamar and his staff manage the entire employee life-cycle including: recruiting, onboarding, the provision of benefits, training and development and career-long engagement.
The Office of Human Resources also provides strategic planning in the areas of staffing, succession planning and compensation. Human Resources at the DOR serves in a consultative role with management and leads the creation and communication of agency policy as it relates to our team of employees. Mississippi Department of Revenue Annual Report Fiscal Year 2017 14 Mississippi Department of Revenue Annual Report Fiscal Year 2017 15
Receipts and Transfers Summary
General Fund Receipts
page 17
Transfers & Disbursements by Tax
page 18
Selected Special Fund Transfers
page 21
Opening mail to prepare it for processing. Mississippi Department of Revenue Annual Report Fiscal Year 2017 16
Magnolia tree by the old Vicksburg Courthouse. Mississippi Department of Revenue Annual Report Fiscal Year 2017 17
General Fund Receipts
Tax Revenues collected by the DOR provide support for state operations by funding programs and services that benefit all citizens of Mississippi. DOR collected 98% of the State’s General Fund for Fiscal Year 2017.
“All funds collected by the Commissioner of Revenue and by the Department of Revenue under the provisions of any law are designated as public funds of the State of Mississippi. All such funds shall be deposited in the State Treasury on the same day in which the funds are collected…” MCA § 27-3-57
Sales
$2,034,318,582
Use
$226,522,055
Individual
$1,743,427,423
Corporate
$714,085,965
Insurance
$218,450,688
Gaming
$131,269,836
Tobacco
$148,027,540
ABC
$73,853,811
Beer
$29,758,417
Oil
$48,737,609
Gas
$6,023,545
Other
$28,301,681
Total
$5,402,777,153
2,055,230,431
234,094,326
1,781,661,110
563,983,230
278,132,568
132,947,891
144,956,219
75,815,913
29,107,076
23,599,127
3,667,740
40,064,640
5,363,260,270
Total General Fund Receipts
Fiscal Year 2017
$5,363,260,270 Mississippi Department of Revenue Annual Report Fiscal Year 2017 18
Total Transfers and Distributions of Agency Collections
Transfers to
Transfers to
Tax Type
Total Transfers
General Fund
Special Funds
Amounts to Special Funds
Sales Tax
$3,088,087,406
$2,055,230,431
$1,032,856,975
$19,999,992
Public School Building
$434,675,180
Municipalities
$6,705,308
Motor Vehicle Rental Sales Tax
$16,255,527
Four-Lane Construction
$42,000,000
School Ad Valorem
$296,419,812
Education Enhancement Fund
$232,532
MS Fair Commission
$196,377,314
MV Ad Valorem Reduction
$97,043
MS Dept. of Agriculture
$7,894,490
Telecommunications
$787,675
Airport Parking
$275,171
Incentive Fund, MDA
$6,336,931
Incentive Fund -Tourism
$1,800,000
Job Training Grant, MDA
$3,000,000
State Aid Road
$1,032,856,975
Total Special Funds
Use Tax
$310,441,806
$234,094,326
$76,347,479
$43,131,996
MV Ad Valorem Reduction
$4,000,000
School Ad Valorem
$29,215,483
Education Enhancement
$76,347,479
Total Special Funds
Individual Income
$2,221,493,898
$1,781,661,110
$439,832,788
$24,503,374
Advantage Job Incentive
$12,559,869
Production Company Rebate
$4,352,743
MMEIA Rebate Fund
$0
SMART Business Incentive
$757,836
Withheld Tax Collection Fee
$397,658,967
Refund Account
$439,832,788
Total Special Funds
Corporate & Franchise
$689,140,319
$563,983,230
$125,157,089
$125,157,089
Refund Account
Insurance Premium
$294,112,244
$278,132,568
**
$15,979,676
$7,892,988
Municipalities
$7,892,988
Counties
$0
State Fire Academy
$0
Insurance Department Arson Reward
$193,700
City of Jackson
$15,979,676
Total Special Funds
Gaming Taxes
$253,851,248
$132,947,891
$120,903,356
$29,250,000
Highway Bond Sinking Fund
$249,978
Catfish Row Museum Construction Fund
$500,004
EE Bass Cultural Arts Center Fund
$6,000,000
Gulf Coast Aquarium Fund
$48,185,398
Gaming Licenses and Taxes ( Municipalities)
$36,717,976
Gaming Licenses and Taxes (Counties)
$120,903,356
Total Special Funds
Tobacco Tax
$144,956,219
$144,956,219
$0
$0
Beer & Light Wine
$29,107,076
$29,107,076
$0
$0
Alcoholic Beverages
$86,893,389
$75,815,913
$11,077,476
$7,576,339
Department of Mental Health
$2,719,561
Municipalities
$305,925
Counties
$475,651
ABC Sales & Service Outside State Agencies
$11,077,476
Total Special Funds
Oil Severance
$32,690,639
$23,599,127
$9,091,513
$9,091,513
Counties
Gas Severance
$5,498,473
$3,667,740
$1,830,734
$1,830,734
Counties
Sub Totals this page
$7,156,272,716
$5,323,195,630
$1,833,077,086
Mississippi Department of Revenue Annual Report Fiscal Year 2017 19
Total Transfers and Distributions of Agency Collections
Transfers to
Transfers to
Tax Type
Total Transfers
General Fund
Special Funds
Amounts to Special Funds
Finance Privilege
$11,250,523
$11,250,523
$0
$0
Privilege
$131,829,363
$16,502,549
**
$115,326,815
$55,038,213
Dept. of Transportation
$14,244,786
Four-Lane Highway Project
$27,055,178
Counties
$10,002,417
Trauma Care Fund
$255,894
MS Burn Care Fund
$523,433
New Capitol R & R
$116,507
DOR Special Tag Fees
$443,627
Mailing Fees
$0
License Plate Acquisition
$2,017,371
Apportioned Tags
$5,629,390
Distinctive License Tag Fee
$115,326,815
Total Special Funds
Estate
$3,502
$3,502
$0
$0
Nuclear In Lieu
$20,000,000
$1,200,000
$18,800,000
$11,221,528
Counties
$7,578,472
Municipalities
$18,800,000
Total Special Funds
Petroleum
$446,703,488
$822,407
*
$445,881,081
$303,417,667
Dept. of Transportation
**
$55,454,113
State Aid Road Fund
$3,050,000
Dept. of Marine Resources
$46,018,550
Counties
$4,217,598
Road Protection Counties
$7,498,896
Sea Wall Coast Counties
$8,401,591
Department of Environmental Quality
$0
Fire Marshall
$283,979
Propane Education Fund
$1,591,714
Municipalities
$1,101,967
Aeronautics Commission
$5,750,000
Dept. of Wildlife Conservation
$3,442
DOR Collection Fee
$179,038
Railroad Revitalization Fund
$8,912,526
IFTA
$445,881,081
Total Special Funds
TVA In Lieu
$22,107,592
$2,153,117
*
$19,954,475
$10,197,050
Counties
$4,748,625
Municipalities
$5,008,800
School Districts
$19,954,475
Total Special Funds
Statewide Privilege
$629,256
$629,256
*
$0
$0
Timber Severance
$3,870,562
$5,606
*
$3,864,956
$3,087,691
Timber Resources
$777,265
Counties
$3,864,956
Total Special Funds
Interest on Deposit
$180
$180
*
$0
$0
Miscellaneous General Fund Fees
$36,011
$36,011
*
$0
$0
Public Utility Regulatory Fund
$7,436,413
$7,436,413
*
$0
$0
Public Service Commission Regulation Fund
**
$0
Public Utilites Staff Regulation Fund
$0
Total Special Funds
Municipal Gas Utility Regulation
$25,000
$25,000
*
$0
$0
Municipal Gas Utility Regulation
**
Railroad Regulation
$199,849
$77
*
$199,772
$199,772
Railroad Regulation
Sub Totals this page
$644,091,739
$40,064,640
$604,027,099
Mississippi Department of Revenue Annual Report Fiscal Year 2017 20
Total Transfers and Distributions of Agency Collections
“…The Commissioner of Revenue shall determine amounts due all municipalities, counties and such special funds as provided by law and shall certify to the
Transfers to
Transfers to
Tax Type
Total Transfers
General Fund
Special Funds
Amounts to Special Funds
Casual Auto Sales
$6,331,362
$0
$6,331,362
$6,331,362
MV Ad Valorem Tax Reduction
Titles
$10,779,099
$0
$10,779,099
$10,779,099
DOR Collection Fee
ATV and Motorcycle Sales
$1,261,731
$1,261,731
$1,261,731
Trauma Care Fund
Prepaid Wireless
$7,788,754
$7,788,754
$7,632,978
CMRS Board
$155,776
DOR Collection Fee
$7,788,754
Total Special Funds
E911 Minimum Standards
$1,355,664
$1,355,664
$1,355,664
E911 Minimum Standards Service Charge
Railcar In Lieu
$7,069,931
$7,069,931
$6,857,260
Counties
$212,671
DOR Collection Fee
$7,069,931
Total Special Funds
City Utility Tax
$555,413
$555,413
$527,644
Gross City Utility Tax
$27,769
DOR Collection Fee
$555,413
Total Special Funds
Special Levy
$96,682,583
$96,682,583
$92,795,491
Cities / Counties / Local Gov. Project
$717,292
Occupancy
$568,822
Mississippi Telecommunication Facility
$2,600,978
DOR Collection Fee
$96,682,583
Total Special Funds
Non-Hazardous Waste Tax
$4,070,458
$4,070,458
$4,070,458
Environmental Protection Trust
Hazardous Waste Tax
$41,757
$41,757
$29,230
MS Department of Environmental Quality
$12,527
Counties
$41,757
Total Special Funds
Waste Tire
$2,883,476
$2,883,476
$2,739,301
Environmental Protection Trust
$144,174
DOR Collection Fee
$2,883,476
Total Special Funds
Other Collections and Transfers
$22,045,844
$24,024,546
$22,045,844
Refund of Tax Collections
$695
$695
Collection Fees
$2,001,802
$2,001,802
Warrant Fees
($23,835)
($23,835)
Sales and Services, outside
$40
$40
Mailing Fees
$24,024,546
Total Other Transfers
Sub Totals this page
$162,844,772
$0
$162,844,772
Sub Totals, page 18
$7,156,272,716
$5,323,195,630
$1,833,077,086
Sub Totals , page19
$644,091,739
$40,064,640
$604,027,099
Total Transfers
$7,963,209,227
$5,363,260,270
$2,599,948,956
Notes:
1. Amounts denoted with an asterisk (*) are included as “miscellaneous” taxes on schedules A and B.
2. Amounts denoted with two asterisk (**) include “other budgeted to the general fund” per SB2362 2016 Regular session and as indicated on schedule A.
3. Finance Privilege Tax is also known as the Installment Loan Tax.
4. Amounts paid to the counties and cities are found in the Sales Tax section of the Annual Report.
Mississippi Department of Revenue Annual Report Fiscal Year 2017 21
Selected Special Fund Transfers
Transfers Made for Local Government Support
FY2017
FY2016
Municipalities
Sales Tax
$434,675,180
$437,129,439
Gaming Taxes and Permits
$48,185,398
$48,107,889
Insurance Premium (fire protection)
$7,892,988
$9,965,133
ABC Permits
$2,719,561
$2,511,135
In Lieu Property Taxes
$12,327,097
$10,949,966
City Special Levies
$68,281,258
$66,063,618
City Utility Tax
$527,644
$584,959
Total Transfers
$574,609,125
$575,312,140
Counties
Gaming Taxes and Permits
$36,717,976
$37,471,907
Insurance Premium (fire protection)
$7,892,988
$10,006,516
ABC Permits
$305,925
$292,578
Oil Severance
$9,091,513
$9,101,871
Gas Severance
$1,830,734
$1,996,150
Timber Severance
$777,265
$797,632
License Tags (big trucks)
$27,055,178
$26,895,324
In Lieu Property Taxes
$28,275,838
$23,055,297
MV Rental Sales Tax
$6,705,308
$5,267,115
County Special Levies
$25,231,525
$24,154,243
Hazardous Waste Tax
$12,527
$11,193
Total Transfers
$143,896,777
$139,038,633
Transfers Made to Support Transportation
FY2017
FY2016
source
Dept. of Transportation
$358,455,880
$370,393,594
Motor Fuel Tax, Tag Fees
Four Lane Highway Project
$30,500,313
$35,358,369
Tags, Sales Tax
State Aid Road
$58,454,113
$60,374,998
Motor Fuel, Sales Tax
Road Construction Bond Sinking Fund
$29,250,000
$32,250,000
Gaming
Counties (designated road use)
$57,735,044
$51,996,332
Motor Fuel Taxes
Municipalities (road use)
$1,591,714
$1,598,864
Motor Fuel Taxes
Total Transfers
$535,987,064
$551,972,156
Transfers Made to Support Education
FY2017
FY2016
source
Public School Building Fund
$19,999,992
$19,999,992
Sales Tax
Schoold Ad Valorem Reduction Fund
$46,000,000
$46,000,000
Sales Tax, Use Tax
Education Enhancement
$325,635,295
$323,480,651
Sales Tax, Use Tax
Department of Education (Support Teachers)
$36,384
$37,512
Specialty Plate
TVA in Lieu Schools Allocation
$5,008,800
$2,910,696
Property Tax
Total Transfers
$396,680,471
$392,428,851
Transfers Made to Ad Valorem Reduction Fund (Vehicle Tag Credit)
FY 2017
FY 2016
FY 2015
FY 2014
FY 2013
FY 2012
Tax Transfers to Fund
$245,840,672
$234,466,490
$220,983,679
$214,407,060
$201,730,962
$182,987,716
source
Sale, Use, Casual
Auto Sales Taxes
Reimbursement Payments to Counties
$233,418,335
$230,500,892
$225,716,739
$203,011,465
$197,816,190
$178,984,271
Tag Credit Percentage
6%
6.25%
6.5%
6.0%
6.%
5.75%
Transfers from the Fund Made by Legislation
-$17,000,000
-$52,000,000
(May 2014)
(April 2013)
Mississippi Department of Revenue Annual Report Fiscal Year 2017 22 Mississippi Department of Revenue Annual Report Fiscal Year 2017 23
Sales Tax
Sales Tax Summary
page 25
Diversions/Transfers to Cities
page 26
Special Tax Collections
page 28
City Utility Tax
page 29
Motor Vehicle Rental Tax
page 29
Classification of Sales by Industry Groups
page 30
Sales and Tax by Industry and City
page 38
Sales and Tax by Industry and County
page 80
Two employees reviewing sales tax. Mississippi Department of Revenue Annual Report Fiscal Year 2017 24
Magnolia bloom in the Mississippi sunlight. Mississippi Department of Revenue Annual Report Fiscal Year 2017 25
Sales Tax Supports the General Fund, Education, Municipalities, and Special Funds
All sales of tangible personal property in the State of Mississippi are subject to the regular retail trade rate of sales tax (7%) unless law exempts the item or provides a reduced rate of tax for an item. The tax is based on gross proceeds of sales or gross income, depending on the type of business. Additionally, many services are subject to sales tax. Installation labor is taxable when connected to the sale of tangible personal property.
Each month, the DOR distributes and transfers the sales tax collected during the prior month to various Treasury Funds. The State General Fund receives the largest portion; however, Sales Tax is also an important revenue source for Municipal Governments and for Education in our state. Money transferred to the Motor Vehicle Ad Valorem Reduction Fund is used to reimburse the counties for the credit on motor vehicle license plates annually provided to each vehicle owner.
“There is hereby levied and assessed, and shall be collected, privilege taxes for the privilege of engaging or continuing in business or doing business within this state to be determined by the application of rates against gross proceeds of sales or gross income or values...” MCA § 27-65-13
Sales Tax Transfers
FY17
FY16
Change
General Fund
$2,055,230,431.47
$2,062,137,176.17
-0.33%
Municipalities
$434,675,179.86
$437,129,439.35
-0.56%
Education Enhancement Fund
$296,419,811.61
$294,023,269.05
0.82%
MV Ad Valorem Reduction
$196,377,314.03
$188,623,052.69
4.11%
School Ad Valorem
$42,000,000.00
$42,000,000.00
0.00%
Public School Building
$19,999,992.00
$19,999,992.00
0.00%
State Aid Road
$3,000,000.00
$3,000,000.00
0.00%
Motor Vehicle Rental Sales Tax
$6,705,308.25
$5,267,115.13
27.31%
Four-Lane Construction
$16,255,526.52
$19,447,495.22
-16.41%
MS Fair Commission
$232,531.77
$287,627.96
-19.16%
MS Dept. of Agriculture
$97,043.26
$0.00
100.00%
Airport Parking
$787,675.29
$762,923.34
3.24%
Telecommunications
$7,894,490.27
$7,851,147.04
0.55%
Incentive Fund, MDA
$275,171.44
$296,320.57
-7.14%
Incentive Fund -Tourism
$6,336,930.52
$3,985,464.88
59.00%
Job Training Grant, MDA
$1,800,000.00
$1,800,000.00
0.00%
Total Sales Tax Transfers
$3,088,087,406.29
$3,086,611,023.40
0.05% Mississippi Department of Revenue Annual Report Fiscal Year 2017 26
Diversions To Cities from Sales Tax Collections FY 2017 Compared with FY 2016
“…18-1/2% of the total sales tax revenue collected during the preceding month…shall be allocated…to the municipality…” MCA §27-65-75
City
FY2017
FY2016
Change
City
FY2017
FY2016
Change
Abbeville
$59,801
$61,493
-2.75%
Duncan
$6,033
$9,721
-37.94%
Aberdeen
$846,029
$810,156
4.43%
Durant
$491,943
$348,393
41.20%
Ackerman
$281,878
$279,764
0.76%
East Mississippi CC
$2,573
$1,830
40.60%
Alcorn State Univ.
$10,709
$14,910
-28.18%
Ecru
$163,827
$284,118
-42.34%
Algoma
$30,091
$30,039
0.17%
Eden
$874
$835
4.64%
Alligator
$5,225
$6,168
-15.29%
Edwards
$67,992
$75,045
-9.40%
Amory
$2,000,559
$1,947,298
2.74%
Ellisville
$961,304
$925,865
3.83%
Anguilla
$33,297
$31,661
5.17%
Enterprise
$73,277
$73,427
-0.20%
Arcola
$15,937
$17,958
-11.26%
Ethel
$28,460
$15,455
84.15%
Artesia
$9,941
$10,562
-5.88%
Eupora
$435,396
$435,480
-0.02%
Ashland
$163,416
$165,813
-1.45%
Falcon
$1,480
$1,377
7.47%
Baldwyn
$545,694
$536,268
1.76%
Falkner
$72,898
$65,337
11.57%
Bassfield
$146,639
$142,002
3.27%
Farmington
$33,053
$45,801
-27.83%
Batesville
$4,510,912
$4,452,586
1.31%
Fayette
$214,765
$214,101
0.31%
Bay Springs
$675,644
$682,039
-0.94%
Flora
$357,798
$326,313
9.65%
Bay St. Louis
$1,504,680
$1,482,767
1.48%
Florence
$848,197
$889,291
-4.62%
Beaumont
$98,447
$70,730
39.19%
Flowood
$11,519,832
$11,664,054
-1.24%
Beauregard
$2,825
$3,137
-9.94%
Forest
$2,369,167
$2,332,330
1.58%
Belmont
$315,346
$327,439
-3.69%
French Camp
$17,277
$15,665
10.30%
Belzoni
$485,370
$486,678
-0.27%
Friars Point
$36,174
$23,916
51.26%
Benoit
$35,081
$72,418
-51.56%
Fulton
$1,602,001
$1,552,610
3.18%
Bentonia
$151,001
$183,547
-17.73%
Gattman
$1,407
$1,700
-17.27%
Beulah
$3,800
$4,294
-11.51%
Gautier
$2,258,574
$2,251,205
0.33%
Big Creek
$3,447
$5,256
-34.41%
Georgetown
$40,306
$42,979
-6.22%
Biloxi
$12,522,283
$11,727,874
6.77%
Glen
$31,994
$25,341
26.25%
Blue Mountain
$134,163
$131,245
2.22%
Glendora
$4,192
$5,739
-26.95%
Blue Springs
$30,265
$29,979
0.95%
Gloster
$150,205
$152,273
-1.36%
Bolton
$154,039
$128,081
20.27%
Golden
$58,618
$60,698
-3.43%
Booneville
$1,915,014
$1,878,849
1.92%
Goodman
$44,891
$39,631
13.27%
Boyle
$200,473
$164,826
21.63%
Greenville
$6,309,783
$6,509,394
-3.07%
Brandon
$5,653,324
$5,437,560
3.97%
Greenwood
$4,627,462
$4,462,796
3.69%
Braxton
$19,158
$16,084
19.11%
Grenada
$4,416,349
$4,332,004
1.95%
Brookhaven
$5,794,678
$5,715,601
1.38%
Gulfport
$20,729,109
$20,838,851
-0.53%
Brooksville
$123,681
$129,022
-4.14%
Gunnison
$9,858
$10,409
-5.30%
Bruce
$521,480
$520,092
0.27%
Guntown
$212,856
$203,574
4.56%
Bude
$138,338
$135,833
1.84%
Hatley
$3,719
$4,326
-14.04%
Burnsville
$170,813
$174,570
-2.15%
Hattiesburg
$21,799,675
$22,524,300
-3.22%
Byhalia
$746,555
$757,131
-1.40%
Hazlehurst
$1,323,881
$1,346,101
-1.65%
Byram
$2,616,625
$2,222,249
17.75%
Heidelberg
$220,085
$242,620
-9.29%
Caledonia
$170,571
$170,530
0.02%
Hernando
$3,448,922
$3,236,552
6.56%
Calhoun City
$306,224
$324,346
-5.59%
Hickory
$70,125
$63,111
11.11%
Canton
$2,973,063
$2,906,526
2.29%
Hickory Flat
$71,116
$66,948
6.23%
Carrollton
$80,997
$82,101
-1.34%
Hinds CC
$9,258
$8,227
12.52%
Carthage
$1,772,625
$1,716,718
3.26%
Hollandale
$179,447
$171,464
4.66%
Cary
$12,365
$13,202
-6.34%
Holly Springs
$1,370,106
$1,363,752
0.47%
Centreville
$234,624
$233,795
0.35%
Horn Lake
$4,710,063
$4,323,872
8.93%
Charleston
$338,290
$343,218
-1.44%
Houlka
$103,601
$93,851
10.39%
Chunky
$8,222
$8,294
-0.87%
Houston
$1,096,643
$1,065,002
2.97%
Clarksdale
$2,791,748
$2,675,600
4.34%
Indianola
$2,001,918
$1,984,019
0.90%
Cleveland
$3,726,552
$3,683,483
1.17%
Inverness
$64,253
$62,964
2.05%
Clinton
$4,599,260
$4,747,664
-3.13%
Isola
$27,038
$32,688
-17.28%
Coahoma
$7,334
$7,700
-4.76%
Itta Bena
$144,931
$142,164
1.95%
Coahoma CC
$2,649
$3,374
-21.49%
Iuka
$862,736
$835,042
3.32%
Coffeeville
$130,723
$127,730
2.34%
Jackson
$28,896,097
$32,221,307
-10.32%
Coldwater
$252,611
$227,049
11.26%
Jonestown
$32,118
$35,051
-8.37%
Collins
$1,507,924
$1,574,349
-4.22%
Jumpertown
$4,951
$6,729
-26.42%
Columbia
$3,232,846
$3,193,290
1.24%
Kilmichael
$66,885
$71,409
-6.34%
Columbus
$9,808,521
$10,140,187
-3.27%
Kosciusko
$2,113,228
$2,074,147
1.88%
Como
$188,053
$159,349
18.01%
Kossuth
$40,065
$41,217
-2.79%
Corinth
$6,228,262
$6,318,625
-1.43%
Lake
$123,424
$77,550
59.15%
Courtland
$19,530
$20,441
-4.46%
Lambert
$31,243
$22,511
38.79%
Crawford
$18,248
$17,146
6.43%
Laurel
$8,257,347
$8,757,906
-5.72%
Crenshaw
$61,833
$69,969
-11.63%
Leakesville
$314,192
$317,375
-1.00%
Crosby
$8,859
$10,601
-16.43%
Learned
$8,117
$7,233
12.23%
Crowder
$24,060
$23,359
3.00%
Leland
$513,313
$503,171
2.02%
Cruger
$4,749
$5,176
-8.25%
Lena
$21,861
$21,065
3.78%
Crystal Springs
$745,958
$736,785
1.24%
Lexington
$416,303
$425,638
-2.19%
D'Iberville
$7,270,127
$7,264,589
0.08%
Liberty
$267,213
$262,824
1.67%
D'Lo
$26,482
$32,739
-19.11%
Long Beach
$1,410,643
$1,365,280
3.32%
Decatur
$147,462
$148,668
-0.81%
Louin
$29,316
$30,357
-3.43%
DeKalb
$211,311
$222,419
-4.99%
Louise
$15,143
$16,842
-10.09%
Derma
$93,250
$110,708
-15.77%
Louisville
$1,888,696
$1,960,689
-3.67%
Diamondhead
$562,708
$556,574
1.10%
Lucedale
$2,196,520
$2,192,148
0.20%
Doddsville
$7,871
$8,951
-12.06%
Lula
$34,548
$34,572
-0.07%
Drew
$91,282
$118,580
-23.02%
Lumberton
$169,165
$168,268
0.53%
Duck Hill
$47,102
$47,902
-1.67%
Lyon
$26,415
$24,849
6.30%
Dumas
$15,334
$17,741
-13.57%
Maben
$94,383
$94,094
0.31% Mississippi Department of Revenue Annual Report Fiscal Year 2017 27
Diversions To Cities from Sales Tax Collections FY 2017 Compared with FY 2016
This report is based on the month the tax revenue is transferred to and received by the municipality.
City
FY2017
FY2016
Change
City
FY2017
FY2016
Change
Macon
$604,832
$615,397
-1.72%
Ripley
$1,369,880
$1,327,239
3.21%
Madison
$8,305,595
$7,201,793
15.33%
Rolling Fork
$401,918
$377,258
6.54%
Magee
$2,087,699
$2,125,216
-1.77%
Rosedale
$126,568
$123,399
2.57%
Magnolia
$416,348
$403,476
3.19%
Roxie
$20,022
$19,213
4.21%
Mantachie
$223,143
$243,618
-8.40%
Ruleville
$235,978
$231,799
1.80%
Mantee
$30,172
$33,605
-10.22%
Sallis
$20,829
$20,758
0.34%
Marietta
$57,398
$53,213
7.87%
Saltillo
$812,472
$1,054,162
-22.93%
Marion
$234,540
$221,727
5.78%
Sandersville
$394,829
$194,619
102.87%
Marks
$205,055
$236,862
-13.43%
Sardis
$314,033
$341,447
-8.03%
Mathiston
$185,523
$183,334
1.19%
Satartia
$4,524
$4,305
5.09%
Mayersville
$10,496
$11,727
-10.50%
Schlater
$11,846
$11,031
7.39%
McComb
$5,851,711
$5,707,204
2.53%
Scooba
$95,978
$84,988
12.93%
McCool
$14,038
$19,501
-28.02%
Sebastopol
$193,773
$202,179
-4.16%
McLain
$54,065
$64,576
-16.28%
Seminary
$161,131
$159,063
1.30%
Meadville
$143,885
$144,242
-0.25%
Senatobia
$2,252,530
$2,264,142
-0.51%
Mendenhall
$624,228
$638,141
-2.18%
Shannon
$153,694
$144,089
6.67%
Meridian
$13,987,125
$14,715,938
-4.95%
Shaw
$83,767
$96,938
-13.59%
Merigold
$85,636
$85,017
0.73%
Shelby
$115,531
$113,306
1.96%
Metcalfe
$10,993
$13,306
-17.38%
Sherman
$363,462
$358,485
1.39%
MS Gulf Coast CC
$5,600
$5,332
5.01%
Shubuta
$47,102
$45,941
2.53%
MS State University
$442,197
$441,701
0.11%
Shuqualak
$33,580
$25,266
32.90%
MS Valley State Univ.
$7,942
$7,706
3.07%
Sidon
$6,501
$7,534
-13.71%
Mize
$91,976
$106,416
-13.57%
Silver City
$5,205
$5,597
-7.00%
Monticello
$514,991
$518,754
-0.73%
Silver Creek
$30,944
$34,891
-11.31%
Montrose
$1,878
$4,849
-61.26%
Slate Springs
$1,994
$3,093
-35.52%
Moorhead
$99,861
$103,499
-3.51%
Sledge
$17,955
$19,405
-7.47%
Morgan City
$6,037
$6,783
-11.00%
Smithville
$71,199
$75,810
-6.08%
Morton
$507,994
$500,396
1.52%
Snow Lake Shores
$1,418
$4,248
-66.61%
Moss Point
$1,827,838
$1,845,613
-0.96%
Soso
$126,940
$155,904
-18.58%
Mound Bayou
$45,822
$49,939
-8.24%
Southaven
$14,443,288
$14,517,998
-0.51%
Mt. Olive
$121,718
$117,270
3.79%
Southwest MS CC
$842
$902
-6.69%
Myrtle
$58,686
$57,836
1.47%
Starkville
$6,953,218
$6,805,249
2.17%
Natchez
$5,422,130
$5,527,678
-1.91%
State Line
$139,642
$131,775
5.97%
Nettleton
$350,287
$374,433
-6.45%
Stonewall
$72,441
$71,888
0.77%
New Albany
$3,290,543
$3,250,301
1.24%
Sturgis
$31,488
$36,381
-13.45%
New Augusta
$146,664
$164,055
-10.60%
Summit
$446,577
$439,934
1.51%
New Hebron
$83,145
$89,581
-7.19%
Sumner
$46,654
$42,762
9.10%
Newton
$1,024,110
$1,004,467
1.96%
Sumrall
$570,302
$478,822
19.11%
No. Carrollton
$36,871
$40,319
-8.55%
Sunflower
$38,885
$32,351
20.20%
Noxapater
$100,527
$96,967
3.67%
Sylvarena
$2,978
$3,423
-12.99%
Oakland
$76,840
$77,421
-0.75%
Taylor
$28,079
$19,394
44.79%
Ocean Springs
$4,970,455
$4,942,521
0.57%
Taylorsville
$332,831
$335,977
-0.94%
Okolona
$301,066
$296,745
1.46%
Tchula
$82,917
$88,624
-6.44%
Olive Branch
$9,887,898
$9,505,815
4.02%
Terry
$366,280
$332,918
10.02%
Osyka
$62,522
$63,309
-1.24%
Thaxton
$44,241
$42,474
4.16%
Oxford
$9,408,362
$8,763,162
7.36%
Tishomingo
$145,544
$124,487
16.92%
Pace
$6,205
$6,770
-8.36%
Toccopola
$3,562
$3,260
9.28%
Pachuta
$21,307
$22,537
-5.46%
Tremont
$16,366
$16,466
-0.61%
Paden
$796
$2,097
-62.03%
Tunica
$334,266
$484,900
-31.07%
Pascagoula
$5,206,884
$5,352,434
-2.72%
Tupelo
$20,633,649
$19,888,976
3.74%
Pass Christian
$1,369,241
$1,272,422
7.61%
Tutwiler
$53,075
$52,132
1.81%
Paulding
$2,377
$2,381
-0.16%
Tylertown
$696,324
$671,056
3.77%
Pearl
$9,987,565
$10,000,254
-0.13%
Union
$328,052
$398,952
-17.77%
Pelahatchie
$385,567
$374,186
3.04%
Univ. of Mississippi
$428,696
$384,566
11.48%
Petal
$2,578,356
$2,519,822
2.32%
Utica
$108,675
$108,461
0.20%
Philadelphia
$4,181,659
$4,401,552
-5.00%
Vaiden
$104,796
$120,668
-13.15%
Picayune
$4,832,167
$4,628,843
4.39%
Vardaman
$139,156
$123,745
12.45%
Pickens
$79,326
$81,922
-3.17%
Verona
$193,007
$233,917
-17.49%
Pittsboro
$20,556
$15,180
35.42%
Vicksburg
$7,879,652
$7,997,532
-1.47%
Plantersville
$55,775
$56,608
-1.47%
Walls
$88,314
$93,941
-5.99%
Polkville
$13,694
$4,662
193.76%
Walnut
$227,108
$271,571
-16.37%
Pontotoc
$2,437,748
$2,465,518
-1.13%
Walnut Grove
$67,550
$67,777
-0.34%
Pope
$39,487
$38,167
3.46%
Walthall
$14,672
$21,468
-31.66%
Poplarville
$776,021
$800,303
-3.03%
Water Valley
$522,746
$526,702
-0.75%
Port Gibson
$328,894
$238,471
37.92%
Waveland
$2,436,325
$2,343,665
3.95%
Potts Camp
$91,390
$87,745
4.15%
Waynesboro
$2,135,161
$2,106,321
1.37%
Prentiss
$417,916
$450,554
-7.24%
Webb
$87,101
$87,573
-0.54%
Puckett
$101,141
$110,470
-8.44%
Weir
$37,561
$22,697
65.49%
Purvis
$1,041,897
$845,095
23.29%
Wesson
$154,872
$161,344
-4.01%
Quitman
$553,640
$548,691
0.90%
West
$12,965
$17,250
-24.84%
Raleigh
$187,947
$199,004
-5.56%
West Point
$2,107,202
$2,470,669
-14.71%
Raymond
$232,492
$229,647
1.24%
Wiggins
$1,894,396
$1,877,645
0.89%
Renova
$24,608
$28,560
-13.84%
Winona
$1,054,461
$1,048,553
0.56%
Richland
$5,666,900
$5,601,032
1.18%
Winstonville
$3,112
$3,353
-7.19%
Richton
$350,981
$345,243
1.66%
Woodland
$59,068
$59,561
-0.83%
Ridgeland
$13,278,626
$15,279,606
-13.10%
Woodville
$368,690
$374,538
-1.56%
Rienzi
$54,919
$57,283
-4.13%
Yazoo City
$1,771,121
$1,730,642
2.34%
Totals
$434,620,950
$437,129,439
-0.57% Mississippi Department of Revenue Annual Report Fiscal Year 2017 28
Transfer to Cities and Counties from Special Tax Collections
Most Special Taxes are imposed on the gross receipts of hotels, motels, restaurants and/or bars within certain cities or counties; however, the cities of Jackson and Tupelo impose a tax on retail sales and services subject to the general rate of state sales tax with certain exceptions. Revenues are dedicated to certain purposes as authorized by the enacting legislation and the tax rates vary by location. All special taxes are in addition to the regular Sales Tax. More information about these taxes can be found by visiting our website.
City or County
FY 2017
FY 2016
Change
City or County
FY 2017
FY 2016
Change
Aberdeen Special Tax
$88,526
$87,309
1.39%
Magee Special Tax
$257,711
$252,938
1.89%
Adams County Convention
$1,334,036
$1,324,394
0.73%
McComb Special Tax
$239,828
$241,487
-0.69%
Baldwyn Special Tax
$135,480
$143,129
-5.34%
Meridian Special Tax
$1,154,667
Batesville Tourism and Economic Dev.
$1,265,484
$1,261,327
0.33%
Montgomery County Coliseum & Tourism
$85,313
$44,176
93.12%
Bay Springs Special Tax
$3,578
$3,613
-0.98%
Moss Point Special Tax
$251,657
$274,050
-8.17%
Brandon Special Tax
$1,065,370
$1,038,406
2.60%
MS Gulf Coast Convention & Visitors Bur.
$3,883,413
$3,526,787
10.11%
Brookhaven Special Tax
$143,732
$97,696
47.12%
Natchez Special Tax (occupancy)
$386,135
$398,736
-3.16%
Byhalia Tourism, Parks & Recreation
$3,856
$14,357
-73.15%
New Albany Special Tax
$803,288
$737,480
8.92%
Canton Tourist & Convention
$607,849
$627,100
-3.07%
Newton Special Tax (occupancy)
$12,090
$9,159
32.01%
Carthage Special Tax
$123,959
Ocean Springs Tax
$1,338,836
$1,251,096
7.01%
Cleveland Special Tax
$831,078
$816,095
1.84%
Oxford Stadium Tax
$3,012,095
$2,740,911
9.89%
Clinton Special Tax
$171,392
$156,433
9.56%
Oxford Tourism
$461,559
$380,864
21.19%
Coahoma County Special Tax
$386,892
$411,880
-6.07%
Pascagoula Special Tax
$452,761
$165,458
173.64%
Columbus Tourism
$2,092,288
$2,100,207
-0.38%
Pearl Special Tax
$705,251
$739,847
-4.68%
Como Special Tax
$69,873
$64,899
7.66%
Philadelphia Tourism
$100,913
$98,526
2.42%
Como Special Tax (Occupancy)
$460
$620
-25.77%
Picayune Special Tax
$463,235
$476,877
-2.86%
Corinth Tourism
$1,341,796
$1,333,600
0.61%
Pontotoc Special Tax
$413,764
$411,433
0.57%
Desoto County Special Tax
$8,455,687
$7,953,744
6.31%
Rankin County Special Tax
$1,028,138
$1,011,558
1.64%
Florence Special Tax
$315,581
$314,671
0.29%
Richland Special Tax
$410,809
$395,819
3.79%
Flowood Special Tax
$2,630,433
$2,597,436
1.27%
Ridgeland Special Tax
$1,653,888
$1,648,677
0.32%
Fulton Special Tax
$65,243
$57,521
13.42%
Ripley Special Tax
$298,075
$288,977
3.15%
Greenwood Tourism Commission
$441,388
$431,243
2.35%
Sardis Special Tax
$110,518
$104,559
5.70%
Grenada Tourism
$557,901
$451,300
23.62%
Senatobia Special Tax
$448,114
$454,860
-1.48%
Hancock County Special Tax
$127,291
$131,263
-3.03%
Southaven Special Tax
$1,866,053
$1,820,175
2.52%
Harrison County Coliseum-Convention Ctr
$4,128,947
$3,912,755
5.53%
Starkville Tourism and Convention Tax
$1,965,815
$1,929,884
1.86%
Hattiesburg Special Tax
$5,674,928
$5,518,388
2.84%
Starkville-Oktibbeha Tourism
$332,964
$241,536
37.85%
Hernando Tourism
$34,775
$34,041
2.16%
Stone County Special Tax
$435,266
$415,780
4.69%
Holly Springs Tourism
$337,030
$339,054
-0.60%
Tishomingo County Promotion Tax
$22,575
$58,081
-61.13%
Horn Lake Special Tax
$0
$690
-100.00%
Tunica County Special Tax
$1,648,509
$1,718,090
-4.05%
Horn Lake Special Tax (occupancy)
$318,607
$278,469
14.41%
Tupelo Convention & Tourism Promotion
$4,258,471
$4,218,980
0.94%
Houston Special Tax
$118,948
Tupelo Water Facilities
$3,355,244
$3,425,356
-2.05%
Indianola Tourism Commission
$441,026
$416,056
6.00%
Vicksburg Special Tax
$536,097
$564,637
-5.05%
Jackson (city) Convention Center
$4,535,402
$4,628,536
-2.01%
Warren County Tourism
$1,185,418
$1,200,513
-1.26%
Jackson (city) Infrastructure
$13,976,331
$14,420,772
-3.08%
Washington County Board of Sup.
$216,555
$218,331
-0.81%
Jackson (city) Tourism
$3,533,350
$3,598,262
-1.80%
Washington County Tourist Promotion
$710,733
$711,087
-0.05%
Kosciusko Tourist Promotion
$32,998
$30,017
9.93%
West Point Special Tax
$265,547
$262,668
1.10%
Lauderdale County Tourism
$815,728
$789,571
3.31%
West Point-Clay County Special Tax
$263,636
$260,650
1.15%
Laurel Special Tax
$1,487,840
$1,487,825
0.00%
Winona Special Tax
$104,604
Louisville Special Tax
$42,950
$49,235
-12.76%
Yazoo County Special Tax
$517,908
$470,113
10.17%
Lowndes County Special Tax
$117,298
$125,795
-6.75%
Total Special Tax Transfers
$93,512,783
$90,217,861
3.65% Mississippi Department of Revenue Annual Report Fiscal Year 2017 29
City Utility Tax Payments
Motor Vehicle Rental Tax Diversions
“...In addition to the sales tax … levied upon …the business of renting motor vehicles under rental agreements with a term of not more than thirty (30) continuous days each, a tax at the rate of six percent (6%) of the gross proceeds …derived from the rental of motor vehicles…” MCA § 27-65-231
“... there is hereby levied upon… all telephone or communication utilities as defined by Section 77-3-1 … an additional tax of two per cent of the gross amount of revenue made and collected on local business from customers within the corporate limits of any municipality…” MCA § 21-33-203
City
Amount
City
Amount
City
Amount
Abbeville
$788
Hattiesburg
$8,130
Picayune
$21,751
Biloxi
$78,495
Hollandale
$4,114
Puckett
$508
Centreville
$718
Lake
$631
Richton
$2,413
Clinton
$31,078
Laurel
$48,603
Ridgeland
$27,046
Coffeeville
$1,516
Liberty
$445
Shelby
$2,185
Coldwater
$3,200
McComb
$23,894
Starkville
$39,435
Columbus
$56,305
Natchez
$36,431
Sunflower
$1,004
Ellisville
$5,787
New Augusta
$14
Tupelo
$16,131
Forest
$13,063
Newton
$10,316
Waynesboro
$13,390
Grenada
30,230
Oxford
$50,023
Total Payments
$527,644
County
Amount
County
Amount
County
Amount
Adams
*
Jackson
$171,371
Oktibbeha
*
Alcorn
$103,978
Jones
$120,812
Panola
*
Bolivar
*
Lafayette
*
Pearl River
*
Chickasaw
*
Lamar
*
Pike
$75,547
Coahoma
*
Lauderdale
$283,232
Prentiss
*
Covington
*
Leake
*
Rankin
$1,587,334
Desoto
$388,733
Lee
$275,457
Stone
*
Forrest
$237,729
Leflore
*
Sunflower
*
George
*
Lincoln
*
Tate
*
Grenada
$56,944
Lowndes
$226,815
Tippah
*
Hancock
*
Madison
$293,308
Tunica
*
Harrison
$1,048,673
Monroe
*
Warren
$119,919
Hinds
$653,923
Neshoba
*
Washington
*
Holmes
*
Newton
*
Winston
*
Total Payments
$5,643,777
All Other Payments *
$1,061,531
Total Payments
$6,705,308
*All Other Payments
The amounts paid to counties where there are three or less taxpayers are grouped
together in order to protect the confidentiality of each taxpayer’s financial information. Mississippi Department of Revenue Annual Report Fiscal Year 2017 30
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Agriculture, Forestry, Fishing, and Hunting
Aquaculture
8
25,942
452,949
Cattle Ranching and Farming
18
48,992
699,886
Fishing
9
5,263
75,181
Fruit and Tree Nut Farming
4
6,481
92,579
Greenhouse, Nursery, and Floriculture Production
61
194,100
2,772,857
Hunting and Trapping
9
8,372
119,603
Logging
12
58,276
832,511
Oilseed and Grain Farming
34
100,089
1,429,842
Other Animal Production
16
17,812
254,452
Other Crop Farming
38
115,556
1,819,119
Support Activities for Animal Production
10
156,899
2,241,410
Support Activities for Crop Production
37
353,920
6,557,670
Support Activities for Forestry
13
11,466
163,804
Timber Tract Operations
4
42,498
607,118
Vegetable and Melon Farming
8
27,611
394,442
Total Agriculture, Forestry, Fishing, and Hunting
281
$1,173,276
$18,513,426
Mining, Quarrying, and Oil and Gas Extraction
Metal Ore Mining
6
9,008
165,185
Nonmetallic Mineral Mining and Quarrying
147
2,241,911
39,394,786
Oil and Gas Extraction
53
1,171,221
18,297,276
Support Activities for Mining
491
6,895,951
98,973,962
Total Mining, Quarrying, and Oil and Gas Extraction
697
$10,318,091
$156,831,209
Utilities
Electric Power Generation, Transmission and Distribution
102
61,828,988
956,076,477
Natural Gas Distribution
60
5,219,014
79,955,591
Water, Sewage and Other Systems
608
5,934,110
90,882,790
Total Utilities
770
$72,982,112
$1,126,914,857
Construction
Building Equipment Contractors
3,333
39,568,483
675,294,458
Building Finishing Contractors
373
4,865,915
84,113,236
Foundation, Structure, and Building Exterior Contractors
684
5,939,357
113,490,213
Highway, Street, and Bridge Construction
190
25,067,184
705,879,042
Land Subdivision
9
418,292
7,714,275
Nonresidential Building Construction
2,157
80,741,078
2,294,712,654
Other Heavy and Civil Engineering Construction
1,693
21,401,884
545,419,395
Other Specialty Trade Contractors
1,356
13,051,529
256,317,075
Residential Building Construction
487
8,102,437
206,611,217
Utility System Construction
298
14,300,977
381,682,211
Total Construction
10,580
$213,457,136
$5,271,233,777 Mississippi Department of Revenue Annual Report Fiscal Year 2017 31
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Manufacturing
Aerospace Product and Parts Manufacturing
9
261,255
3,732,211
Agriculture, Construction, and Mining Machinery Manufacturing
75
1,362,346
63,650,211
Animal Food Manufacturing
9
20,773
296,751
Animal Slaughtering and Processing
44
261,521
3,736,007
Apparel Accessories and Other Apparel Manufacturing
30
61,570
879,568
Architectural and Structural Metals Manufacturing
401
4,479,205
64,125,283
Audio and Video Equipment Manufacturing
15
124,728
1,781,833
Bakeries and Tortilla Manufacturing
230
1,735,351
24,790,727
Basic Chemical Manufacturing
29
1,321,058
20,526,319
Beverage Manufacturing
80
629,939
8,720,795
Boiler, Tank, and Shipping Container Manufacturing
22
14,356
205,084
Cement and Concrete Product Manufacturing
119
5,307,933
75,830,524
Clay Product and Refractory Manufacturing
35
766,909
10,955,847
Coating, Engraving, Heat Treating, and Allied Activities
21
32,640
579,914
Commercial and Service Industry Machinery Manufacturing
35
248,936
3,823,649
Communications Equipment Manufacturing
31
350,567
5,008,101
Computer and Peripheral Equipment Manufacturing
35
822,481
11,749,916
Converted Paper Product Manufacturing
28
425,478
6,078,263
Cut and Sew Apparel Manufacturing
101
181,945
2,610,926
Cutlery and Hand Tool Manufacturing
14
22,080
315,423
Dairy Product Manufacturing
37
348,257
4,975,095
Electric Lighting Equipment Manufacturing
17
68,755
982,214
Electrical Equipment Manufacturing
18
268,610
17,681,742
Engine, Turbine, and Power Transmission Equipment Manufacturing
13
137,958
2,282,299
Fabric Mills
19
1,155
16,502
Fiber, Yarn, and Thread Mills
7
7,067
100,960
Forging and Stamping
6
13,195
188,503
Fruit and Vegetable Preserving and Specialty Food Manufacturing
16
18,303
261,466
Glass and Glass Product Manufacturing
15
13,722
196,023
Grain and Oilseed Milling
5
586
8,369
Hardware Manufacturing
8
9,674
138,205
Household and Institutional Furniture and Kitchen Cabinet Manufacturing
124
1,256,475
17,949,641
Household Appliance Manufacturing
10
43,071
615,304
Industrial Machinery Manufacturing
37
1,102,578
60,482,052
Iron and Steel Mills and Ferroalloy Manufacturing
11
280,841
4,012,021
Machine Shops; Turned Product; and Screw, Nut, and Bolt Manufacturing
75
666,295
9,522,855
Manufacturing and Reproducing Magnetic and Optical Media
7
217,659
3,109,412
Medical Equipment and Supplies Manufacturing
122
988,146
14,116,378
Metalworking Machinery Manufacturing
26
160,232
6,433,433
Motor Vehicle Body and Trailer Manufacturing
21
402,299
6,105,893
Motor Vehicle Manufacturing
13
82,574
1,179,633
Motor Vehicle Parts Manufacturing
31
124,127
1,773,239
Navigational, Measuring, Electro Medical, and Control Instruments Manufacturing
49
175,608
2,510,076
Nonferrous Metal (except Aluminum) Production and Processing
4
2,196
31,373
Office Furniture (including Fixtures) Manufacturing
40
302,515
4,321,644
Other Chemical Product and Preparation Manufacturing
32
78,182
1,116,887
Other Electrical Equipment and Component Manufacturing
24
293,631
4,241,419
Other Fabricated Metal Product Manufacturing
181
587,458
8,498,351
Other Food Manufacturing
84
263,710
3,767,282
Other Furniture Related Product Manufacturing
12
111,713
1,595,902
Other General Purpose Machinery Manufacturing
90
798,523
12,865,518
Other Leather and Allied Product Manufacturing
9
25,433
363,334
Other Miscellaneous Manufacturing
506
4,320,789
71,705,083
Other Nonmetallic Mineral Product Manufacturing
130
1,912,097
27,315,675
Other Textile Product Mills
41
80,506
1,150,090
Other Transportation Equipment Manufacturing
6
61,916
888,548 Mississippi Department of Revenue Annual Report Fiscal Year 2017 32
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Manufacturing, continued
Other Wood Product Manufacturing
178
1,191,928
17,027,537
Paint, Coating, and Adhesive Manufacturing
73
42,739
610,555
Pesticide, Fertilizer, and Other Agricultural Chemical Manufacturing
9
25,395
362,789
Petroleum and Coal Products Manufacturing
74
467,360
6,902,981
Pharmaceutical and Medicine Manufacturing
19
774,931
11,070,442
Plastics Product Manufacturing
64
266,365
3,805,211
Printing and Related Support Activities
678
4,825,638
69,018,787
Pulp, Paper, and Paperboard Mills
10
0
0
Resin, Synthetic Rubber, and Artificial Synthetic Fibers and Filaments Manufacturing
33
65,599
937,121
Rubber Product Manufacturing
34
2,917,281
41,904,502
Sawmills and Wood Preservation
78
556,755
9,106,681
Seafood Product Preparation and Packaging
13
41,800
597,143
Semiconductor and Other Electronic Component Manufacturing
18
84,195
1,230,279
Ship and Boat Building
94
1,492,399
21,319,981
Soap, Cleaning Compound, and Toilet Preparation Manufacturing
43
95,519
1,364,561
Spring and Wire Product Manufacturing
13
131,856
1,886,199
Steel Product Manufacturing from Purchased Steel
10
161,229
2,303,276
Sugar and Confectionery Product Manufacturing
8
25,586
365,510
Textile and Fabric Finishing and Fabric Coating Mills
16
17,071
243,871
Textile Furnishings Mills
14
362,403
5,177,191
Tobacco Manufacturing
20
4,765
68,077
Veneer, Plywood, and Engineered Wood Product Manufacturing
12
76,602
1,094,767
Ventilation, Heating, Air-Conditioning, and Commercial Refrigeration Equipment Mfg
63
576,445
8,234,934
Total Manufacturing
4,783
$47,860,790
$806,532,167
Retail Trade
Automobile Dealers
3,104
227,673,125
4,561,117,710
Automotive Parts, Accessories, and Tire Stores
1,395
53,339,808
780,755,032
Beer, Wine, and Liquor Stores
796
27,387,080
391,243,994
Book Stores and News Dealers
77
414,638
5,923,403
Building Material and Supplies Dealers
1,720
165,200,540
2,366,502,125
Clothing Stores
3,114
61,688,642
881,666,107
Department Stores
568
379,347,730
5,419,576,306
Direct Selling Establishments
817
12,294,162
180,891,920
Electronic Shopping and Mail-Order Houses
410
1,612,429
23,437,430
Electronics and Appliance Stores
1,527
64,735,702
925,588,234
Florists
709
5,470,230
78,149,134
Furniture Stores
1,014
37,901,484
543,718,251
Gasoline Stations
1,727
65,223,112
932,642,881
Grocery Stores
2,986
248,957,142
3,556,830,812
Health and Personal Care Stores
1,342
38,201,841
545,750,620
Home Furnishings Stores
310
5,362,077
76,605,116
Jewelry, Luggage, and Leather Goods Stores
380
8,575,091
122,501,295
Lawn and Garden Equipment and Supplies Stores
513
11,660,381
186,623,529
Office Supplies, Stationery, and Gift Stores
1,650
22,237,841
318,022,600
Other General Merchandise Stores
1,429
113,536,090
1,624,461,206
Other Miscellaneous Store Retailers
8,325
114,498,459
1,714,208,362
Other Motor Vehicle Dealers
655
18,412,403
297,699,019
Shoe Stores
281
12,657,122
180,816,035
Specialty Food Stores
960
17,300,858
247,155,109
Sporting Goods, Hobby, and Musical Instrument Stores
1,121
30,829,843
440,895,110
Used Merchandise Stores
1,279
7,334,080
104,819,249
Vending Machine Operators
255
3,598,959
46,573,471
Total Retail Trade
38,464
$1,755,450,868
$26,554,174,060 Mississippi Department of Revenue Annual Report Fiscal Year 2017 33
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Wholesale Trade
Agricultural supplies merchant wholesalers
7
55,907
829,343
Apparel, Piece Goods, and Notions Merchant Wholesalers
53
275,705
4,043,041
Beer, Wine, and Distilled Alcoholic Beverage Merchant Wholesalers
38
36,615,693
523,081,335
Beverage Merchant Wholesalers
27
25,310,477
361,299,530
Business-to-Business Electronic Markets, and Agents and Brokers
9
32,382
462,595
Chemical and Allied Products Merchant Wholesalers
75
1,747,173
25,403,371
Cigarette and Tobacco Product Merchant Wholesalers
13
6,002
85,743
Computer and Communications Equipment and Supplies Merchant Wholesalers
15
79,625
1,189,640
Construction, Forestry, Mining, and Industrial Machinery, Equipment and Supplies Merchant
154
4,016,493
57,759,606
Drugs and Druggists' Sundries Merchant Wholesalers
37
336,938
4,813,397
Electrical, Plumbing, Heating and Air-Conditioning Equipment and Supplies Merchant
595
13,226,245
194,270,861
Farm Product Merchant Wholesalers
9
10,424
148,907
Farm Product Raw Material Merchant Wholesalers
18
10,507
199,997
Farm, Lawn and Garden Machinery and Equipment Merchant Wholesalers
210
19,802,148
419,618,217
Food Merchant Wholesalers
39
228,488
3,264,116
Furniture and Home Furnishing Merchant Wholesalers
97
702,131
10,030,441
Grocery and Related Product Merchant Wholesalers
180
3,673,788
52,517,731
Hardware, and Plumbing and Heating Equipment and Supplies Merchant Wholesalers
124
2,129,086
30,430,218
Home Furnishings Merchant Wholesalers
28
119,960
1,713,719
Household Appliances and Electrical and Electronic Goods Merchant Wholesalers
355
7,755,860
131,251,125
Lumber and Other Construction Materials Merchant Wholesalers
119
3,394,560
48,668,787
Lumber, Millwork, Hardware and Other Building Supplies Merchant Wholesalers
119
3,956,062
57,236,085
Machinery, Equipment, and Supplies Merchant Wholesalers
937
28,319,230
619,769,695
Metal and Mineral (except Petroleum) Merchant Wholesalers
33
443,655
6,418,365
Miscellaneous Durable Goods Merchant Wholesalers
545
4,683,829
67,862,834
Miscellaneous Nondurable Goods Merchant Wholesalers
347
5,002,204
73,089,535
Motor Vehicle and Motor Vehicle Parts and Supplies Merchant Wholesalers
2,408
14,619,502
419,958,849
Motor Vehicle Merchant Wholesalers
127
4,150,197
67,829,379
New Motor Vehicle Parts and Accessories Merchant Wholesalers
38
192,709
2,780,568
Other Machinery, Equipment and Supplies Merchant Wholesalers
146
1,589,385
27,048,302
Other Miscellaneous Merchant Wholesalers
16
13,442
192,031
Paper and Paper Product Merchant Wholesalers
38
164,600
2,351,431
Paper, Paper Product and Disposable Plastic Product Merchant Wholesalers
40
1,384,762
19,906,521
Personal goods merchant wholesalers
10
19,996
285,652
Petroleum and Petroleum Products Merchant Wholesalers
8
40,061
609,168
Petroleum and Petroleum Products Merchant Wholesalers
271
3,451,148
52,211,100
Pharmaceuticals, Toiletries, Cosmetics and Sundries Merchant Wholesalers
29
74,066
1,058,089
Professional and Commercial Equipment and Supplies Merchant Wholesalers
1,519
31,883,544
456,173,327
Recyclable Material Merchant Wholesalers
14
9,269
132,419
Textile, Clothing and Footwear Merchant Wholesalers
46
189,125
2,701,786
Used Motor Vehicle Parts and Accessories Merchant Wholesalers
15
269,907
4,030,160
Wholesale Electronic Markets and Agents and Brokers
86
1,108,796
19,423,489
Total Wholesale Trade
8,994
$221,095,084
$3,772,150,505
Real Estate and Rental and Leasing
Activities Related to Real Estate
97
2,690,096
38,953,205
Automotive Equipment Rental and Leasing
528
10,584,093
184,185,183
Commercial and Industrial Machinery and Equipment Rental and Leasing
401
20,827,334
334,948,799
Consumer Goods Rental
880
31,799,085
460,551,601
General Rental Centers
111
1,861,599
26,594,277
Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
4
13,579
193,987
Lessors of Real Estate
346
2,930,204
41,873,082
Offices of Real Estate Agents and Brokers
31
127,479
1,823,063
Total Real Estate and Rental and Leasing
2,398
$70,833,470
$1,089,123,196 Mississippi Department of Revenue Annual Report Fiscal Year 2017 34
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Information
Cable and Other Subscription Programming
42
9,013,408
128,762,969
Data Processing, Hosting, and Related Services
65
2,051,076
29,304,519
Motion Picture and Video Industries
61
5,297,808
75,682,967
Newspaper, Periodical, Book, and Directory Publishers
95
516,302
7,375,738
Other Information Services
27
90,015
1,285,931
Other Telecommunications
219
1,892,165
27,031,088
Radio and Television Broadcasting
6
180
2,566
Satellite Telecommunications
22
21,544
307,773
Software Publishers
80
1,001,694
14,309,916
Sound Recording Industries
16
2,253
32,190
Wired Telecommunications Carriers
291
118,722,743
1,696,044,422
Wireless Telecommunications Carriers (except Satellite)
141
48,030,323
686,147,470
1,065
$186,639,511
$2,666,287,549
Professional, Scientific, and Technical Services
Accounting, Tax Preparation, Bookkeeping, and Payroll Services
50
421,384
6,581,318
Advertising, Public Relations, and Related Services
139
1,244,455
17,777,930
Architectural, Engineering, and Related Services
170
826,399
11,816,188
Computer Systems Design and Related Services
426
5,073,727
72,568,365
Legal Services
5
8,889
126,989
Management, Scientific, and Technical Consulting Services
136
750,196
10,816,668
Other Professional, Scientific, and Technical Services
604
1,866,882
26,671,226
Scientific Research and Development Services
44
2,044,805
29,211,500
Specialized Design Services
286
728,407
10,409,016
Total Professional, Scientific, and Technical Services
1,860
$12,965,143
$185,979,202
Management of Companies and Enterprises
Management of Companies and Enterprises
15
58,798
842,670
Total Management of Companies and Enterprises
15
$58,798
$842,670
Administrative, Support, Waste Management and Remediation Services
Business Support Services
117
2,898,417
41,427,725
Employment Services
7
361
5,154
Facilities Support Services
29
1,347,824
19,256,339
Investigation and Security Services
343
8,880,312
126,927,359
Office Administrative Services
26
261,510
3,735,863
Other Support Services
59
247,413
3,549,028
Remediation and Other Waste Management Services
80
438,233
6,260,478
Services to Buildings and Dwellings
1,153
14,239,186
204,585,585
Travel Arrangement and Reservation Services
9
169,570
2,422,430
Waste Collection
24
147,814
2,111,624
Waste Treatment and Disposal
14
74,151
1,059,303
Total Administrative, Support, Waste Management, Remediation Services
1,861
$28,704,791
$411,340,888
Educational Services
Business Schools and Computer and Management Training
19
0
0
Colleges, Universities, and Professional Schools
66
931
13,302
Educational Support Services
19
0
0
Elementary and Secondary Schools
46
0
0
Junior Colleges
27
0
0
Other Schools and Instruction
95
5,222
74,599
Technical and Trade Schools
7
0
0
Total Educational Services
279
$6,153
$87,901 Mississippi Department of Revenue Annual Report Fiscal Year 2017 35
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Health Care and Social Assistance
Child Day Care Services
15
0
0
Community Food and Housing, and Emergency and Other Relief Services
22
0
0
Continuing Care Retirement Communities and Assisted Living Facilities for the Elderly
11
0
0
General Medical and Surgical Hospitals
42
55,620
794,568
Home Health Care Services
52
0
0
Individual and Family Services
35
0
0
Medical and Diagnostic Laboratories
22
127,742
1,824,879
Nursing Care Facilities (Skilled Nursing Facilities)
30
0
0
Offices of Dentists
16
0
0
Offices of Other Health Practitioners
375
6,325
90,350
Offices of Physicians
116
33,137
473,386
Other Ambulatory Health Care Services
7
0
0
Outpatient Care Centers
8
0
0
Residential Intellectual / Developmental Disability, Mental Health, Substance Abuse Facilities
9
0
0
Vocational Rehabilitation Services
22
0
0
Total Health Care and Social Assistance
782
$222,823
$3,183,184
Arts, Entertainment, and Recreation
Amusement Parks and Arcades
146
925,155
13,219,483
Gambling Industries
26
1,827,982
26,114,022
Independent Artists, Writers, and Performers
174
39,314
561,635
Museums, Historical Sites, and Similar Institutions
73
156,245
2,232,070
Other Amusement and Recreation Industries
588
5,527,212
78,960,178
Performing Arts Companies
45
38,466
549,509
Promoters of Performing Arts, Sports, and Similar Events
1,122
58,088
829,829
Spectator Sports
44
120,172
1,716,743
Total Arts, Entertainment, and Recreation
2,218
$8,692,634
$124,183,469
Accommodation and Food Services
Drinking Places (Alcoholic Beverages)
874
3,366,200
48,115,773
Restaurants and Other Eating Places
7,801
289,424,461
4,135,206,784
RV (Recreational Vehicle) Parks and Recreational Camps
39
259,953
3,713,616
Special Food Services
510
2,099,713
29,995,904
Traveler Accommodation
1,284
72,220,395
1,031,935,591
Total Accommodation and Food Services
10,508
$367,370,722
$5,248,967,668
Other Services
Automotive Repair and Maintenance
3,572
83,062,398
1,190,464,540
Business, Professional, Labor, Political, and Similar Organizations
131
314,074
4,593,619
Civic and Social Organizations
84
0
0
Commercial / Industrial Machinery, Equipment (except Automotive and Electronic) Repair / Maintenance
315
3,282,800
60,995,860
Death Care Services
59
63,417
905,963
Dry-cleaning and Laundry Services
365
6,533,316
94,163,957
Electronic and Precision Equipment Repair and Maintenance
319
2,184,138
31,560,060
Grant Making and Giving Services
23
171
2,438
Other Personal Services
254
1,862,602
26,618,941
Personal and Household Goods Repair and Maintenance
896
5,964,146
95,464,732
Personal Care Services
510
487,751
6,967,873
Private Households
5
0
0
Religious Organizations
78
0
0
Social Advocacy Organizations
22
1,943
129,526
Total Other Services (except Public Administration)
6,633
$103,756,756
$1,511,867,508 Mississippi Department of Revenue Annual Report Fiscal Year 2017 36
Sales and Tax by Industry Group
Number of
Gross Tax
Gross Sales
Industry Type
Taxpayers
Collections
Reported
Public Administration
Administration of Air and Water Resource and Solid Waste Management Programs
35
0
0
Administration of Economic Programs
55
855,349
13,544,816
Administration of Human Resource Programs
4
0
0
Executive, Legislative, and Other General Government Support
45
253,772
4,005,952
Justice, Public Order, and Safety Activities
24
456
13,021
Municipal Protective Services
6
260,944
4,178,807
Other Local, Municipal and Regional Public Administration
66
2,452,664
39,194,047
Total Public Administration
235
$3,823,185
$60,936,644
Finance and Insurance
Activities Related to Credit Intermediation
37
278,629
3,980,407
Agencies, Brokerages, and Other Insurance Related Activities
47
127,149
1,816,415
Depository Credit Intermediation
31
868,564
12,936,362
Insurance Carriers
16
68,778
982,547
Monetary Authorities-Central Bank
38
999,374
14,278,599
Non-depository Credit Intermediation
231
2,220,709
31,897,346
Other Financial Investment Activities
14
53,713
767,331
Other Investment Pools and Funds
10
10,828
223,711
Total Finance and Insurance
424
$4,627,745
$66,882,720
Transportation and Warehousing
Freight Transportation Arrangement
5
350
5,006
General Freight Trucking
61
585,317
8,361,672
Inland Water Transportation
5
1,000
14,280
Interurban and Rural Bus Transportation
4
21,046
300,662
Local Messengers and Local Delivery
6
5,914
84,490
Nonscheduled Air Transportation
10
11,852
169,320
Other Pipeline Transportation
5
12,207
174,381
Other Support Activities for Transportation
13
46,142
1,046,464
Other Transit and Ground Passenger Transportation
10
180,581
3,856,629
Pipeline Transportation of Natural Gas
6
0
0
Rail Transportation
8
132,204
1,888,626
Scenic and Sightseeing Transportation, Land
4
2,175
31,068
Scheduled Air Transportation
8
14,870
470,345
Specialized Freight Trucking
44
510,968
7,299,540
Support Activities for Air Transportation
29
131,058
1,899,291
Support Activities for Rail Transportation
10
39,388
648,628
Support Activities for Road Transportation
117
489,445
6,996,302
Support Activities for Water Transportation
7
126,717
1,810,244
Taxi and Limousine Service
6
2,298
32,822
Warehousing and Storage
95
1,265,178
18,112,850
Total Transportation and Warehousing
453
$3,578,710
$53,202,618
Number of
Gross Tax
Gross Sales
Taxpayers
Collections
Reported
TOTAL
93,300
$3,113,617,798
$49,129,235,217
Total of industry groups having less than four taxpayers*
73
$414,317
$6,031,477
GRAND TOTAL
93,373
$3,114,032,115
$49,135,266,694
*Industry groups with less than four taxpayers are not published in order to protect confidentiality of taxpayer information.
Mississippi Department of Revenue Annual Report Fiscal Year 2017 37
Magnolia in full bloom. Mississippi Department of Revenue Annual Report Fiscal Year 2017 38
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Abbeville
Number of Taxpayers
9
6
Gross Tax
281,225
201,459
Gross Sales
4,017,505
2,877,992
Aberdeen
Number of Taxpayers
185
14
9
4
92
Gross Tax
4,148,837
139,032
73,936
99,343
2,803,394
Gross Sales
60,918,230
1,986,178
1,058,949
1,656,249
41,131,942
Ackerman
Number of Taxpayers
68
34
Gross Tax
1,394,982
904,017
Gross Sales
20,481,996
13,286,040
Alcorn State University
Number of Taxpayers
4
Gross Tax
76,494
Gross Sales
1,092,766
Algoma
Number of Taxpayers
8
Gross Tax
144,946
Gross Sales
2,070,913
Alligator
Number of Taxpayers
5
4
Gross Tax
28,574
19,445
Gross Sales
409,218
277,785
Amory
Number of Taxpayers
301
19
20
17
143
5
Gross Tax
10,975,930
127,763
119,649
138,734
8,251,340
394,681
Gross Sales
165,541,328
1,825,185
1,819,608
2,064,824
125,735,042
5,638,298
Anguilla
Number of Taxpayers
14
7
Gross Tax
150,664
100,794
Gross Sales
2,157,684
1,439,911
Arcola
Number of Taxpayers
13
Gross Tax
83,452
Gross Sales
1,210,372
Artesia
Number of Taxpayers
15
6
Gross Tax
53,309
7,365
Gross Sales
780,575
105,216
Ashland
Number of Taxpayers
36
27
Gross Tax
811,407
702,327
Gross Sales
11,595,254
10,034,463
Baldwyn
Number of Taxpayers
139
6
92
Gross Tax
2,913,062
10,454
1,862,707
Gross Sales
43,732,013
159,506
28,041,378
Bassfield
Number of Taxpayers
42
25
Gross Tax
774,728
553,804
Gross Sales
11,201,228
7,911,485
Batesville
Number of Taxpayers
443
29
17
28
239
Gross Tax
25,652,658
310,668
249,328
2,181,381
17,870,989
Gross Sales
385,556,966
4,438,115
3,564,372
32,005,452
273,345,352
Bay Springs
Number of Taxpayers
107
5
53
Gross Tax
3,567,432
45,152
2,709,240
Gross Sales
53,015,812
940,101
40,028,861
Mississippi Department of Revenue Annual Report Fiscal Year 2017 39
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Abbeville
Number of Taxpayers
Gross Tax
Gross Sales
Aberdeen
35
19
4
Number of Taxpayers
459,020
164,057
5,405
Gross Tax
6,557,433
2,352,445
360,326
Gross Sales
Ackerman
4
11
7
Number of Taxpayers
4,208
179,190
70,165
Gross Tax
60,117
2,559,850
1,008,768
Gross Sales
Alcorn State University
Number of Taxpayers
Gross Tax
Gross Sales
Algoma
Number of Taxpayers
Gross Tax
Gross Sales
Alligator
Number of Taxpayers
Gross Tax
Gross Sales
Amory
10
4
4
14
4
36
17
Number of Taxpayers
93,333
8,612
10,315
0
17,794
1,301,071
153,496
Gross Tax
1,333,326
123,021
147,359
0
254,197
18,586,728
2,192,795
Gross Sales
Anguilla
Number of Taxpayers
Gross Tax
Gross Sales
Arcola
Number of Taxpayers
Gross Tax
Gross Sales
Artesia
4
Number of Taxpayers
570
Gross Tax
8,140
Gross Sales
Ashland
Number of Taxpayers
Gross Tax
Gross Sales
Baldwyn
17
10
Number of Taxpayers
452,515
137,849
Gross Tax
6,464,497
1,969,270
Gross Sales
Bassfield
5
Number of Taxpayers
55,948
Gross Tax
799,251
Gross Sales
Batesville
4
4
7
4
7
61
35
Number of Taxpayers
238,970
14,675
19,193
0
50
2,683,228
592,516
Gross Tax
3,413,851
209,639
274,185
0
716
38,331,822
8,464,509
Gross Sales
Bay Springs
5
16
9
Number of Taxpayers
52,906
310,299
97,084
Gross Tax
755,796
4,432,844
1,405,465
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 40
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Bay St. Louis
Number of Taxpayers
491
24
13
19
150
Gross Tax
7,932,199
227,250
37,013
39,779
3,580,452
Gross Sales
114,283,568
3,246,434
528,756
568,277
52,079,344
Beaumont
Number of Taxpayers
18
14
Gross Tax
533,079
431,695
Gross Sales
7,615,427
6,167,065
Beauregard
Number of Taxpayers
Gross Tax
Gross Sales
Belmont
Number of Taxpayers
76
6
4
48
Gross Tax
1,756,648
5,282
49,020
1,252,627
Gross Sales
25,303,276
100,494
703,801
18,068,154
Belzoni
Number of Taxpayers
97
4
6
54
Gross Tax
2,171,872
66,429
138,620
1,409,071
Gross Sales
35,673,254
965,977
5,197,587
21,413,144
Benoit
Number of Taxpayers
9
Gross Tax
136,948
Gross Sales
2,378,431
Bentonia
Number of Taxpayers
27
4
15
Gross Tax
744,228
303,352
319,485
Gross Sales
10,723,363
4,333,594
4,651,636
Beulah
Number of Taxpayers
Gross Tax
Gross Sales
Big Creek
Number of Taxpayers
Gross Tax
Gross Sales
Biloxi
Number of Taxpayers
1,415
7
81
42
78
541
13
10
Gross Tax
65,039,209
1,841
605,727
625,630
1,245,616
27,263,795
10,759
2,858,892
Gross Sales
941,959,759
26,303
8,670,516
9,103,572
21,606,439
397,983,617
153,698
40,841,316
Blue Mountain
Number of Taxpayers
26
15
Gross Tax
643,207
538,304
Gross Sales
9,325,610
7,810,116
Blue Springs
Number of Taxpayers
7
Gross Tax
142,603
Gross Sales
2,061,070
Bolton
Number of Taxpayers
32
4
11
Gross Tax
862,918
152,658
377,937
Gross Sales
15,080,157
4,918,028
5,399,833
Booneville
Number of Taxpayers
327
15
15
13
190
Gross Tax
9,987,206
212,896
142,174
35,316
6,767,869
Gross Sales
144,505,558
3,041,374
2,039,739
607,139
98,061,668
Boyle
Number of Taxpayers
38
7
17
Gross Tax
1,058,358
314,656
425,068
Gross Sales
26,468,024
14,756,904
7,150,341
Mississippi Department of Revenue Annual Report Fiscal Year 2017 41
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Bay St. Louis
19
6
4
8
103
100
31
Number of Taxpayers
108,242
23,698
14,336
0
49,574
2,643,317
206,540
Gross Tax
1,546,315
338,542
204,797
0
708,201
37,761,673
2,950,568
Gross Sales
Beaumont
Number of Taxpayers
Gross Tax
Gross Sales
Beauregard
Number of Taxpayers
Gross Tax
Gross Sales
Belmont
10
5
Number of Taxpayers
270,122
22,373
Gross Tax
3,858,892
319,612
Gross Sales
Belzoni
17
Number of Taxpayers
207,166
Gross Tax
2,959,515
Gross Sales
Benoit
Number of Taxpayers
Gross Tax
Gross Sales
Bentonia
Number of Taxpayers
Gross Tax
Gross Sales
Beulah
Number of Taxpayers
Gross Tax
Gross Sales
Big Creek
Number of Taxpayers
Gross Tax
Gross Sales
Biloxi
4
62
21
18
4
17
156
264
91
4
Number of Taxpayers
9,975
1,129,357
94,330
109,877
0
7,013
1,313,465
25,662,748
1,510,835
186,264
Gross Tax
142,500
16,133,672
1,347,576
1,569,665
0
100,187
18,763,790
366,610,687
21,645,015
2,660,908
Gross Sales
Blue Mountain
4
4
Number of Taxpayers
1,229
2,325
Gross Tax
17,563
33,209
Gross Sales
Blue Springs
Number of Taxpayers
Gross Tax
Gross Sales
Bolton
4
4
Number of Taxpayers
2,871
5,895
Gross Tax
41,011
84,213
Gross Sales
Booneville
4
7
46
21
Number of Taxpayers
726
39,934
1,336,248
612,659
Gross Tax
10,370
579,421
19,089,252
8,806,030
Gross Sales
Boyle
5
Number of Taxpayers
12,005
Gross Tax
172,721
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 42
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Brandon
Number of Taxpayers
670
69
30
61
284
Gross Tax
35,559,049
1,121,705
122,539
756,451
24,197,713
Gross Sales
583,665,386
16,038,493
1,750,551
13,422,782
416,939,028
Braxton
Number of Taxpayers
6
Gross Tax
108,705
Gross Sales
1,554,489
Brookhaven
Number of Taxpayers
586
4
21
29
26
307
4
Gross Tax
32,216,313
40,568
218,410
223,989
829,601
22,990,429
1,369,033
Gross Sales
494,654,374
579,543
3,122,825
3,652,815
16,284,609
357,453,782
19,557,613
Brooksville
Number of Taxpayers
34
4
19
Gross Tax
612,534
8,237
435,443
Gross Sales
8,937,644
117,667
6,366,643
Bruce
Number of Taxpayers
93
4
5
54
Gross Tax
2,705,222
10,742
138,054
2,174,614
Gross Sales
43,452,563
153,461
6,372,637
31,456,195
Bude
Number of Taxpayers
30
16
Gross Tax
728,334
568,291
Gross Sales
10,436,053
8,118,437
Burnsville
Number of Taxpayers
49
4
28
Gross Tax
868,247
33,198
671,687
Gross Sales
12,626,706
474,251
9,595,524
Byhalia
Number of Taxpayers
155
15
8
8
82
Gross Tax
4,065,726
133,528
31,886
210,675
2,541,761
Gross Sales
58,866,843
1,907,539
455,513
3,133,214
36,972,344
Byram
Number of Taxpayers
251
14
12
17
112
Gross Tax
14,137,882
167,661
24,966
168,113
9,577,908
Gross Sales
207,638,865
2,509,391
356,662
2,428,476
142,153,925
Caledonia
Number of Taxpayers
37
17
Gross Tax
900,881
554,725
Gross Sales
12,869,734
7,924,649
Calhoun City
Number of Taxpayers
82
4
8
49
Gross Tax
1,582,941
8,329
32,414
1,175,541
Gross Sales
24,719,187
118,986
463,063
18,897,673
Canton
Number of Taxpayers
473
18
11
49
249
Gross Tax
16,043,339
92,943
45,771
840,435
10,762,546
Gross Sales
242,157,577
1,413,475
653,868
20,416,355
158,047,876
Carrollton
Number of Taxpayers
17
10
Gross Tax
381,819
268,996
Gross Sales
5,457,241
3,842,793
Carthage
Number of Taxpayers
208
9
7
15
111
Gross Tax
9,253,472
28,696
111,616
625,086
6,777,566
Gross Sales
143,801,567
422,265
2,901,004
14,370,937
101,531,435
Cary
Number of Taxpayers
7
Gross Tax
58,848
Gross Sales
868,365
Mississippi Department of Revenue Annual Report Fiscal Year 2017 43
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Brandon
8
26
22
5
5
12
81
58
Number of Taxpayers
133,507
40,835
170,279
0
0
17,763
3,870,177
2,123,874
Gross Tax
1,907,240
584,159
2,432,839
0
0
253,758
55,288,238
30,343,736
Gross Sales
Braxton
Number of Taxpayers
Gross Tax
Gross Sales
Brookhaven
20
10
8
8
8
85
49
Number of Taxpayers
343,395
21,358
165,784
0
7,663
3,549,359
1,975,741
Gross Tax
4,905,639
305,120
2,368,344
0
109,474
50,705,128
28,290,128
Gross Sales
Brooksville
4
Number of Taxpayers
85,292
Gross Tax
1,218,454
Gross Sales
Bruce
13
10
Number of Taxpayers
167,734
20,909
Gross Tax
2,396,196
310,201
Gross Sales
Bude
6
Number of Taxpayers
34,991
Gross Tax
499,874
Gross Sales
Burnsville
7
Number of Taxpayers
32,302
Gross Tax
461,453
Gross Sales
Byhalia
18
16
Number of Taxpayers
264,213
132,838
Gross Tax
3,774,464
1,897,692
Gross Sales
Byram
4
6
47
30
Number of Taxpayers
186,917
17,158
2,110,391
698,866
Gross Tax
2,670,241
245,116
30,148,439
9,983,798
Gross Sales
Caledonia
4
7
Number of Taxpayers
104,924
9,568
Gross Tax
1,498,911
136,690
Gross Sales
Calhoun City
9
5
Number of Taxpayers
54,948
8,518
Gross Tax
784,972
121,692
Gross Sales
Canton
11
8
9
6
11
66
27
Number of Taxpayers
103,418
68,389
33,591
0
7,999
2,341,443
316,703
Gross Tax
1,477,402
976,992
479,868
0
114,265
33,449,188
4,524,322
Gross Sales
Carrollton
Number of Taxpayers
Gross Tax
Gross Sales
Carthage
5
4
27
19
Number of Taxpayers
437
3,918
1,000,515
233,982
Gross Tax
6,241
55,967
14,293,068
3,361,502
Gross Sales
Cary
Number of Taxpayers
Gross Tax
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 44
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Centreville
Number of Taxpayers
40
22
Gross Tax
1,240,100
1,002,614
Gross Sales
18,328,014
14,758,832
Charleston
Number of Taxpayers
107
4
61
Gross Tax
1,764,430
1,934
1,228,657
Gross Sales
25,413,994
27,622
17,671,589
Chunky
Number of Taxpayers
10
4
Gross Tax
46,705
13,066
Gross Sales
667,214
186,654
Clarksdale
Number of Taxpayers
511
6
21
31
243
6
Gross Tax
14,487,979
20,561
195,325
709,856
9,139,819
1,040,013
Gross Sales
230,983,620
293,735
6,103,255
22,825,805
137,339,301
14,857,323
Cleveland
Number of Taxpayers
512
23
13
40
276
Gross Tax
20,375,315
501,967
237,569
410,474
14,050,462
Gross Sales
312,247,025
7,187,954
4,279,602
12,446,097
213,592,884
Clinton
Number of Taxpayers
602
39
20
57
291
4
Gross Tax
24,597,487
213,354
98,316
297,412
16,303,410
1,703,522
Gross Sales
352,300,818
3,047,911
1,416,058
4,268,741
233,304,209
24,336,024
Coahoma
Number of Taxpayers
7
4
Gross Tax
44,001
24,723
Gross Sales
657,372
380,823
Coahoma Community College
Number of Taxpayers
Gross Tax
Gross Sales
Coffeeville
Number of Taxpayers
41
29
Gross Tax
662,927
542,137
Gross Sales
9,477,821
7,744,821
Coldwater
Number of Taxpayers
69
5
31
Gross Tax
1,307,309
127,699
762,118
Gross Sales
20,191,846
1,828,269
12,169,408
Collins
Number of Taxpayers
159
8
9
89
Gross Tax
8,497,531
42,503
209,003
5,998,900
Gross Sales
142,235,711
607,188
5,215,766
103,907,340
Columbia
Number of Taxpayers
371
6
14
23
22
179
Gross Tax
16,991,315
167,391
136,121
442,135
1,408,647
10,762,036
Gross Sales
257,020,512
2,391,302
2,036,613
7,731,402
26,004,476
160,297,174
Columbus
Number of Taxpayers
1,180
74
39
69
582
8
10
Gross Tax
55,085,780
826,291
520,112
2,191,250
37,913,305
12,131
2,126,275
Gross Sales
834,876,646
11,804,159
7,460,382
34,667,443
584,747,930
173,294
30,375,357
Como
Number of Taxpayers
56
5
4
27
Gross Tax
1,028,689
237
178,321
335,925
Gross Sales
18,207,256
3,381
5,949,719
4,897,331
Corinth
Number of Taxpayers
701
32
31
41
380
4
Gross Tax
33,815,499
407,439
235,200
1,424,271
24,075,658
1,217,463
Gross Sales
506,188,285
5,845,050
3,361,318
27,887,043
358,748,262
17,392,322 Mississippi Department of Revenue Annual Report Fiscal Year 2017 45
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Centreville
8
Number of Taxpayers
21,512
Gross Tax
307,320
Gross Sales
Charleston
23
8
Number of Taxpayers
175,119
13,123
Gross Tax
2,501,703
187,476
Gross Sales
Chunky
Number of Taxpayers
Gross Tax
Gross Sales
Clarksdale
14
8
10
16
100
47
Number of Taxpayers
245,337
8,324
164,180
66,231
1,859,013
240,122
Gross Tax
3,504,811
118,907
2,345,428
946,161
26,557,333
3,495,480
Gross Sales
Cleveland
12
10
6
6
15
71
33
Number of Taxpayers
168,690
12,489
92,758
0
73,949
2,722,312
601,094
Gross Tax
2,411,608
178,409
1,325,112
0
1,056,417
38,890,170
8,895,053
Gross Sales
Clinton
5
29
12
4
6
10
85
37
Number of Taxpayers
157,943
205,155
137,464
0
3,387
88,055
4,133,610
716,054
Gross Tax
2,256,327
3,015,985
1,963,766
0
48,388
1,257,926
59,051,575
10,229,337
Gross Sales
Coahoma
Number of Taxpayers
Gross Tax
Gross Sales
Coahoma Community
Number of Taxpayers
Gross Tax
Gross Sales
Coffeeville
6
Number of Taxpayers
8,218
Gross Tax
117,394
Gross Sales
Coldwater
5
19
Number of Taxpayers
27,480
69,686
Gross Tax
392,573
1,005,926
Gross Sales
Collins
4
26
10
Number of Taxpayers
95,549
1,004,526
540,304
Gross Tax
1,364,988
14,350,378
7,768,015
Gross Sales
Columbia
5
8
4
6
4
5
63
25
Number of Taxpayers
0
140,842
64,715
78,884
0
662
1,744,599
865,375
Gross Tax
0
2,012,025
925,411
1,127,555
0
9,458
24,922,848
12,391,034
Gross Sales
Columbus
21
23
15
12
61
183
75
Number of Taxpayers
670,522
176,594
256,579
0
65,070
7,273,241
1,823,345
Gross Tax
10,806,607
2,522,768
3,665,416
0
929,570
103,903,439
26,056,813
Gross Sales
Como
11
5
Number of Taxpayers
262,448
28,610
Gross Tax
3,749,255
408,713
Gross Sales
Corinth
7
15
4
7
7
18
104
48
Number of Taxpayers
1,087
314,538
2,961
91,638
169
53,314
4,456,437
717,873
Gross Tax
15,527
4,493,394
42,305
1,309,121
2,415
761,627
63,663,386
10,255,329
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 46
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Courtland
Number of Taxpayers
Gross Tax
Gross Sales
Crawford
Number of Taxpayers
14
6
Gross Tax
96,358
42,772
Gross Sales
1,381,074
611,035
Crenshaw
Number of Taxpayers
22
12
Gross Tax
312,902
240,598
Gross Sales
4,572,871
3,533,278
Crosby
Number of Taxpayers
8
Gross Tax
45,210
Gross Sales
647,747
Crowder
Number of Taxpayers
8
Gross Tax
116,781
Gross Sales
1,669,998
Cruger
Number of Taxpayers
4
Gross Tax
25,713
Gross Sales
368,156
Crystal Springs
Number of Taxpayers
171
8
7
10
83
Gross Tax
4,163,237
29,376
4,070
85,258
2,910,222
Gross Sales
62,879,585
419,663
58,146
2,057,266
44,094,260
Decatur
Number of Taxpayers
48
26
Gross Tax
737,888
537,787
Gross Sales
10,590,864
7,703,667
DeKalb
Number of Taxpayers
53
30
Gross Tax
1,246,166
979,728
Gross Sales
19,528,588
15,067,283
Derma
Number of Taxpayers
18
9
Gross Tax
520,981
412,979
Gross Sales
8,496,387
5,902,639
Diamondhead
Number of Taxpayers
109
9
4
4
36
Gross Tax
3,049,403
30,778
17,719
39,132
1,796,695
Gross Sales
43,750,521
439,682
253,125
654,716
25,667,066
D'Iberville
Number of Taxpayers
442
27
14
15
186
4
Gross Tax
41,911,291
127,998
624,769
205,979
30,700,090
1,487,746
Gross Sales
631,023,923
1,828,537
8,925,266
2,999,119
470,510,951
21,253,519
D'Lo
Number of Taxpayers
15
9
Gross Tax
77,922
41,250
Gross Sales
1,121,193
589,292
Doddsville
Number of Taxpayers
5
Gross Tax
46,341
Gross Sales
663,083
Drew
Number of Taxpayers
28
16
Gross Tax
469,926
251,020
Gross Sales
6,938,178
3,796,040
Mississippi Department of Revenue Annual Report Fiscal Year 2017 47
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Courtland
Number of Taxpayers
Gross Tax
Gross Sales
Crawford
5
Number of Taxpayers
365
Gross Tax
5,210
Gross Sales
Crenshaw
Number of Taxpayers
Gross Tax
Gross Sales
Crosby
Number of Taxpayers
Gross Tax
Gross Sales
Crowder
Number of Taxpayers
Gross Tax
Gross Sales
Cruger
Number of Taxpayers
Gross Tax
Gross Sales
Crystal Springs
5
4
4
27
13
Number of Taxpayers
11,877
10,045
0
496,942
122,237
Gross Tax
169,671
143,498
0
7,099,169
1,746,245
Gross Sales
Decatur
8
6
Number of Taxpayers
91,809
9,834
Gross Tax
1,311,552
140,490
Gross Sales
DeKalb
9
7
Number of Taxpayers
46,674
39,651
Gross Tax
666,767
576,121
Gross Sales
Derma
Number of Taxpayers
Gross Tax
Gross Sales
Diamondhead
4
5
9
22
10
Number of Taxpayers
27,116
52
50,193
838,695
68,776
Gross Tax
387,370
737
717,040
11,981,357
982,512
Gross Sales
D'Iberville
4
9
8
23
88
54
Number of Taxpayers
0
915,635
19,873
247,203
5,624,586
1,311,534
Gross Tax
0
13,080,506
283,896
3,531,469
80,351,224
18,736,200
Gross Sales
D'Lo
Number of Taxpayers
Gross Tax
Gross Sales
Doddsville
Number of Taxpayers
Gross Tax
Gross Sales
Drew
5
Number of Taxpayers
3,701
Gross Tax
52,874
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 48
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Duck Hill
Number of Taxpayers
18
11
Gross Tax
253,684
175,176
Gross Sales
3,709,790
2,502,515
Dumas
Number of Taxpayers
7
Gross Tax
62,919
Gross Sales
1,054,144
Duncan
Number of Taxpayers
8
4
Gross Tax
33,535
4,768
Gross Sales
483,435
68,973
Durant
Number of Taxpayers
64
6
42
Gross Tax
2,310,495
72,237
1,311,085
Gross Sales
34,461,738
1,039,854
19,458,981
East Mississippi CC
Number of Taxpayers
Gross Tax
Gross Sales
Ecru
Number of Taxpayers
44
27
Gross Tax
793,972
525,816
Gross Sales
11,392,371
7,511,956
Eden
Number of Taxpayers
Gross Tax
Gross Sales
Edwards
Number of Taxpayers
24
7
Gross Tax
397,608
249,725
Gross Sales
5,690,125
3,571,768
Ellisville
Number of Taxpayers
151
5
5
6
70
Gross Tax
4,976,160
224,501
25,250
53,894
2,925,129
Gross Sales
74,243,670
3,207,161
360,718
1,101,293
43,697,728
Enterprise
Number of Taxpayers
18
11
Gross Tax
350,053
258,745
Gross Sales
5,000,769
3,696,364
Ethel
Number of Taxpayers
10
6
Gross Tax
157,501
128,759
Gross Sales
2,251,313
1,839,416
Eupora
Number of Taxpayers
111
5
4
66
Gross Tax
2,205,060
56,093
66,657
1,377,477
Gross Sales
31,666,790
801,334
952,240
19,778,030
Falcon
Number of Taxpayers
Gross Tax
Gross Sales
Falkner
Number of Taxpayers
14
6
Gross Tax
385,068
285,858
Gross Sales
5,950,474
4,477,916
Farmington
Number of Taxpayers
24
5
9
Gross Tax
176,699
4,381
29,015
Gross Sales
2,538,328
62,591
417,972
Mississippi Department of Revenue Annual Report Fiscal Year 2017 49
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Duck Hill
Number of Taxpayers
Gross Tax
Gross Sales
Dumas
Number of Taxpayers
Gross Tax
Gross Sales
Duncan
Number of Taxpayers
Gross Tax
Gross Sales
Durant
5
4
Number of Taxpayers
27,852
746,044
Gross Tax
397,880
10,657,775
Gross Sales
East Mississippi CC
Number of Taxpayers
Gross Tax
Gross Sales
Ecru
4
7
Number of Taxpayers
141,457
6,489
Gross Tax
2,020,812
92,694
Gross Sales
Eden
Number of Taxpayers
Gross Tax
Gross Sales
Edwards
7
4
Number of Taxpayers
7,384
21,269
Gross Tax
105,488
303,845
Gross Sales
Ellisville
31
13
Number of Taxpayers
859,177
293,020
Gross Tax
12,273,953
4,210,322
Gross Sales
Enterprise
Number of Taxpayers
Gross Tax
Gross Sales
Ethel
Number of Taxpayers
Gross Tax
Gross Sales
Eupora
14
9
Number of Taxpayers
355,055
16,847
Gross Tax
5,072,214
304,304
Gross Sales
Falcon
Number of Taxpayers
Gross Tax
Gross Sales
Falkner
Number of Taxpayers
Gross Tax
Gross Sales
Farmington
Number of Taxpayers
Gross Tax
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 50
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Fayette
Number of Taxpayers
57
30
Gross Tax
1,040,577
761,316
Gross Sales
14,899,856
10,875,942
Flora
Number of Taxpayers
82
4
45
Gross Tax
1,910,545
17,238
1,262,244
Gross Sales
27,805,524
321,658
18,426,258
Florence
Number of Taxpayers
150
8
16
61
Gross Tax
4,879,715
34,702
172,800
2,576,515
Gross Sales
74,178,009
495,747
2,469,963
41,148,720
Flowood
Number of Taxpayers
932
5
81
41
59
396
7
9
Gross Tax
63,712,579
609
868,108
1,409,416
3,551,879
42,199,383
157,591
1,285,360
Gross Sales
938,607,394
8,696
14,322,900
20,169,482
57,183,475
621,996,332
2,255,874
18,362,282
Forest
Number of Taxpayers
284
12
8
16
158
Gross Tax
12,680,497
136,273
137,214
306,824
9,287,578
Gross Sales
199,042,625
1,953,252
2,099,733
6,028,834
148,252,070
French Camp
Number of Taxpayers
5
Gross Tax
85,294
Gross Sales
1,233,345
Friars Point
Number of Taxpayers
16
9
Gross Tax
194,255
60,534
Gross Sales
2,793,112
864,769
Fulton
Number of Taxpayers
209
13
10
11
104
Gross Tax
8,403,569
121,560
5,147
84,192
6,188,524
Gross Sales
126,774,410
1,737,559
168,531
1,594,878
93,527,928
Gattman
Number of Taxpayers
Gross Tax
Gross Sales
Gautier
Number of Taxpayers
316
20
17
20
144
Gross Tax
11,750,595
541,851
225,914
105,654
7,891,611
Gross Sales
174,079,615
7,740,724
3,147,705
1,532,444
118,661,899
Georgetown
Number of Taxpayers
13
8
Gross Tax
221,006
188,438
Gross Sales
3,165,094
2,691,964
Glen
Number of Taxpayers
11
8
Gross Tax
194,601
140,817
Gross Sales
2,830,299
2,054,113
Glendora
Number of Taxpayers
8
4
Gross Tax
25,713
11,026
Gross Sales
368,663
157,517
Gloster
Number of Taxpayers
37
21
Gross Tax
755,756
538,043
Gross Sales
10,900,347
7,770,923
Golden
Number of Taxpayers
19
11
Gross Tax
319,029
223,605
Gross Sales
4,687,971
3,323,343
Mississippi Department of Revenue Annual Report Fiscal Year 2017 51
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Fayette
14
4
Number of Taxpayers
50,321
4,594
Gross Tax
718,876
65,624
Gross Sales
Flora
13
6
Number of Taxpayers
223,541
77,146
Gross Tax
3,193,436
1,102,090
Gross Sales
Florence
4
4
23
22
Number of Taxpayers
209,482
1,763
984,752
246,464
Gross Tax
3,034,860
25,185
14,067,885
3,520,918
Gross Sales
Flowood
16
35
23
5
32
5
155
56
Number of Taxpayers
356,660
289,506
867,094
0
52,562
156,595
9,906,534
1,504,541
Gross Tax
5,095,146
4,135,803
12,426,676
0
750,884
2,237,077
141,521,908
21,493,439
Gross Sales
Forest
4
4
45
26
Number of Taxpayers
0
109,453
1,511,164
479,443
Gross Tax
0
1,563,612
21,588,058
6,863,355
Gross Sales
French Camp
Number of Taxpayers
Gross Tax
Gross Sales
Friars Point
Number of Taxpayers
Gross Tax
Gross Sales
Fulton
8
27
23
Number of Taxpayers
23,843
1,179,163
167,577
Gross Tax
340,620
16,845,181
2,395,158
Gross Sales
Gattman
Number of Taxpayers
Gross Tax
Gross Sales
Gautier
18
10
6
10
44
22
Number of Taxpayers
104,095
8,149
33,358
35,580
1,334,014
198,848
Gross Tax
1,487,077
116,414
476,539
508,288
19,057,344
2,840,687
Gross Sales
Georgetown
Number of Taxpayers
Gross Tax
Gross Sales
Glen
Number of Taxpayers
Gross Tax
Gross Sales
Glendora
Number of Taxpayers
Gross Tax
Gross Sales
Gloster
8
Number of Taxpayers
14,828
Gross Tax
211,831
Gross Sales
Golden
Number of Taxpayers
Gross Tax
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 52
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Goodman
Number of Taxpayers
18
13
Gross Tax
218,039
98,591
Gross Sales
3,119,842
1,408,440
Greenville
Number of Taxpayers
1,066
37
42
85
524
7
6
Gross Tax
33,467,069
360,692
488,529
744,074
22,961,532
101,041
1,723,747
Gross Sales
496,855,926
5,152,740
8,162,460
11,604,821
342,996,676
1,443,444
24,624,957
Greenwood
Number of Taxpayers
702
29
25
41
360
7
Gross Tax
26,648,965
145,851
386,876
2,367,575
17,128,720
172,243
Gross Sales
435,122,184
2,120,552
8,110,623
55,527,728
273,182,692
2,460,617
Grenada
Number of Taxpayers
546
25
25
32
258
5
Gross Tax
24,991,239
174,610
212,012
788,168
17,645,088
905,807
Gross Sales
392,568,273
2,494,425
3,486,132
19,707,607
278,246,710
12,940,100
Gulfport
Number of Taxpayers
2,283
177
109
148
996
23
17
Gross Tax
120,777,253
1,852,927
2,315,043
6,079,285
75,378,677
384,871
4,891,732
Gross Sales
1,801,589,275
26,691,639
33,018,384
90,951,641
1,144,310,152
5,520,812
69,887,123
Gunnison
Number of Taxpayers
8
Gross Tax
54,288
Gross Sales
781,483
Guntown
Number of Taxpayers
45
23
Gross Tax
1,042,957
710,143
Gross Sales
15,117,805
10,186,698
Hatley
Number of Taxpayers
5
Gross Tax
36,743
Gross Sales
524,984
Hattiesburg
Number of Taxpayers
2,088
77
76
107
1,033
11
22
Gross Tax
124,259,177
709,829
1,597,180
6,777,300
81,505,287
24,044
4,725,305
Gross Sales
1,871,287,163
10,140,419
22,857,931
118,276,939
1,228,949,388
343,490
67,504,353
Hazlehurst
Number of Taxpayers
168
7
5
9
84
Gross Tax
6,941,177
146,259
38,158
218,917
4,888,387
Gross Sales
99,726,570
2,089,411
545,111
3,133,240
70,285,268
Heidelberg
Number of Taxpayers
37
4
21
Gross Tax
1,168,933
203,585
544,912
Gross Sales
16,779,613
2,908,363
7,801,401
Hernando
Number of Taxpayers
490
5
48
27
43
220
Gross Tax
18,530,885
311,665
596,270
229,579
873,589
12,451,498
Gross Sales
269,773,708
4,688,673
8,518,136
3,297,853
16,364,281
178,429,726
Hickory
Number of Taxpayers
20
13
Gross Tax
394,277
268,714
Gross Sales
7,128,606
5,066,475
Hickory Flat
Number of Taxpayers
16
8
Gross Tax
372,865
253,987
Gross Sales
5,395,731
3,645,935
Hinds Community College
Number of Taxpayers
Gross Tax
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 53
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Goodman
Number of Taxpayers
Gross Tax
Gross Sales
Greenville
11
7
12
9
55
155
109
Number of Taxpayers
254,654
6,780
175,596
0
124,450
4,328,984
1,292,816
Gross Tax
3,637,907
96,852
2,508,515
0
1,777,859
61,842,624
19,432,891
Gross Sales
Greenwood
5
7
5
10
48
103
52
Number of Taxpayers
6,000
407,727
30,190
42,580
15,555
2,673,295
977,209
Gross Tax
85,719
6,799,489
431,290
608,286
222,219
38,189,923
13,974,063
Gross Sales
Grenada
5
6
5
5
7
14
89
63
Number of Taxpayers
1,907
457,872
5,898
191,332
0
27,494
2,946,545
1,061,094
Gross Tax
27,248
6,541,023
84,259
2,733,318
0
392,764
42,093,497
15,277,737
Gross Sales
Gulfport
6
69
26
36
10
33
63
344
215
4
Number of Taxpayers
1,063
2,190,569
141,757
889,528
0
28,737
396,501
17,064,692
4,736,239
1,960
Gross Tax
15,183
35,421,942
2,025,094
12,707,548
0
410,533
5,664,293
243,781,310
67,782,671
28,004
Gross Sales
Gunnison
4
Number of Taxpayers
614
Gross Tax
8,770
Gross Sales
Guntown
7
6
Number of Taxpayers
103,831
33,596
Gross Tax
1,483,296
479,940
Gross Sales
Hatley
Number of Taxpayers
Gross Tax
Gross Sales
Hattiesburg
16
35
36
36
12
33
72
390
122
Number of Taxpayers
43,010
1,845,017
371,921
741,006
0
3,540
332,915
18,753,700
3,637,865
Gross Tax
614,425
29,450,854
5,313,156
10,585,799
0
50,568
4,755,931
267,910,002
52,201,108
Gross Sales
Hazlehurst
36
18
Number of Taxpayers
868,140
181,405
Gross Tax
12,402,005
2,591,505
Gross Sales
Heidelberg
5
Number of Taxpayers
61,343
Gross Tax
876,328
Gross Sales
Hernando
5
11
8
5
4
14
63
31
Number of Taxpayers
14,292
31,007
32,806
0
0
9,275
2,555,865
293,964
Gross Tax
204,171
442,951
468,652
0
0
132,507
36,512,352
4,199,807
Gross Sales
Hickory
Number of Taxpayers
Gross Tax
Gross Sales
Hickory Flat
Number of Taxpayers
Gross Tax
Gross Sales
Hinds Community College
Number of Taxpayers
Gross Tax
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 54
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Hollandale
Number of Taxpayers
57
4
22
Gross Tax
1,173,372
625
581,938
Gross Sales
19,472,232
8,931
8,575,445
Holly Springs
Number of Taxpayers
235
12
10
14
127
Gross Tax
6,779,053
24,167
41,432
46,797
4,879,407
Gross Sales
97,211,935
345,249
591,884
678,207
70,022,780
Horn Lake
Number of Taxpayers
441
23
20
54
184
4
Gross Tax
25,833,272
310,610
475,012
844,983
16,208,848
1,177,697
Gross Sales
370,616,667
4,486,266
6,785,879
12,948,346
231,856,235
16,824,238
Houlka
Number of Taxpayers
24
12
Gross Tax
612,726
455,700
Gross Sales
9,416,791
7,162,731
Houston
Number of Taxpayers
187
7
8
14
100
Gross Tax
5,902,223
41,861
31,397
177,339
4,125,967
Gross Sales
93,039,763
598,015
571,014
4,203,384
63,361,584
Indianola
Number of Taxpayers
267
8
7
17
149
Gross Tax
9,323,916
59,205
85,750
399,203
6,464,895
Gross Sales
146,892,948
845,783
2,155,194
13,581,543
96,854,658
Inverness
Number of Taxpayers
28
10
Gross Tax
317,621
93,420
Gross Sales
5,021,230
1,491,980
Isola
Number of Taxpayers
11
4
Gross Tax
120,634
57,798
Gross Sales
1,806,176
902,077
Itta Bena
Number of Taxpayers
49
27
Gross Tax
692,569
469,474
Gross Sales
10,036,691
6,844,074
Iuka
Number of Taxpayers
156
6
6
13
77
Gross Tax
4,528,896
31,052
260,931
124,445
2,939,314
Gross Sales
71,791,667
443,607
8,315,123
4,108,771
42,106,727
Jackson
Number of Taxpayers
5,073
17
240
164
867
2,105
21
35
Gross Tax
174,512,038
366,049
3,137,303
2,467,804
10,480,684
104,237,321
40,612
10,840,776
Gross Sales
2,705,206,665
5,234,403
45,016,677
35,411,392
172,715,613
1,671,720,843
580,172
154,868,228
Jonestown
Number of Taxpayers
18
12
Gross Tax
165,157
70,812
Gross Sales
2,374,853
1,015,114
Jumpertown
Number of Taxpayers
Gross Tax
Gross Sales
Kilmichael
Number of Taxpayers
22
16
Gross Tax
353,985
289,178
Gross Sales
5,064,606
4,131,121
Kosciusko
Number of Taxpayers
285
12
11
12
163
Gross Tax
11,273,595
155,948
167,693
427,450
8,117,018
Gross Sales
167,641,765
2,227,832
2,395,620
6,887,649
121,629,979
Mississippi Department of Revenue Annual Report Fiscal Year 2017 55
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Hollandale
14
8
Number of Taxpayers
35,080
59,856
Gross Tax
501,147
2,166,143
Gross Sales
Holly Springs
4
6
45
14
Number of Taxpayers
1,852
1,670
973,734
84,952
Gross Tax
26,453
23,855
13,910,487
1,213,602
Gross Sales
Horn Lake
9
5
7
74
50
Number of Taxpayers
175,332
8,450
64,461
5,049,689
1,005,213
Gross Tax
2,504,737
120,716
920,867
72,138,417
14,360,181
Gross Sales
Houlka
4
Number of Taxpayers
38,527
Gross Tax
561,039
Gross Sales
Houston
25
16
Number of Taxpayers
646,842
360,214
Gross Tax
9,240,599
7,648,041
Gross Sales
Indianola
8
44
22
Number of Taxpayers
9,197
1,094,346
156,709
Gross Tax
131,383
15,633,508
2,390,850
Gross Sales
Inverness
5
5
Number of Taxpayers
29,552
15,046
Gross Tax
422,171
214,936
Gross Sales
Isola
Number of Taxpayers
Gross Tax
Gross Sales
Itta Bena
7
5
Number of Taxpayers
25,586
22,738
Gross Tax
365,510
329,597
Gross Sales
Iuka
28
14
Number of Taxpayers
754,987
17,193
Gross Tax
10,785,527
245,617
Gross Sales
Jackson
13
63
112
80
30
42
147
705
415
12
Number of Taxpayers
303,409
2,107,931
540,650
1,521,499
0
44,166
394,143
24,693,790
8,396,736
598,028
Gross Tax
4,334,410
31,526,641
7,723,573
21,737,420
0
630,946
5,630,610
352,771,905
120,882,012
8,564,606
Gross Sales
Jonestown
Number of Taxpayers
Gross Tax
Gross Sales
Jumpertown
Number of Taxpayers
Gross Tax
Gross Sales
Kilmichael
Number of Taxpayers
Gross Tax
Gross Sales
Kosciusko
44
24
Number of Taxpayers
1,239,726
448,181
Gross Tax
17,710,365
6,513,047
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 56
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Kossuth
Number of Taxpayers
9
5
Gross Tax
220,204
178,894
Gross Sales
3,166,463
2,555,630
Lake
Number of Taxpayers
16
7
Gross Tax
744,605
547,311
Gross Sales
10,637,920
7,818,727
Lambert
Number of Taxpayers
22
9
Gross Tax
168,291
86,350
Gross Sales
2,412,156
1,233,565
Laurel
Number of Taxpayers
848
16
37
40
65
440
6
7
Gross Tax
48,639,651
713,361
569,464
1,451,733
4,273,695
30,678,215
22,999
1,864,583
Gross Sales
743,165,791
10,190,865
8,142,582
30,475,124
65,738,750
472,002,131
328,564
26,636,903
Leakesville
Number of Taxpayers
57
4
30
Gross Tax
1,560,221
48,079
1,170,088
Gross Sales
22,316,216
686,846
16,742,862
Learned
Number of Taxpayers
Gross Tax
Gross Sales
Leland
Number of Taxpayers
136
5
4
7
59
Gross Tax
2,900,942
61,150
350
494,672
1,449,828
Gross Sales
51,809,700
873,572
5,003
14,958,365
23,075,611
Lena
Number of Taxpayers
6
Gross Tax
121,176
Gross Sales
1,731,082
Lexington
Number of Taxpayers
99
4
5
60
Gross Tax
2,121,402
2,043
137,321
1,580,160
Gross Sales
33,519,087
29,184
5,063,463
22,626,802
Liberty
Number of Taxpayers
50
30
Gross Tax
1,304,785
926,225
Gross Sales
19,164,022
13,344,350
Long Beach
Number of Taxpayers
366
40
17
17
139
Gross Tax
7,786,966
278,087
34,189
141,274
3,581,762
Gross Sales
112,818,218
3,972,665
488,418
2,018,200
52,709,095
Louin
Number of Taxpayers
7
5
Gross Tax
115,555
61,844
Gross Sales
1,650,791
883,487
Louise
Number of Taxpayers
9
Gross Tax
79,636
Gross Sales
1,165,960
Louisville
Number of Taxpayers
253
13
13
15
141
Gross Tax
10,346,200
160,444
138,368
267,756
7,362,704
Gross Sales
159,037,711
2,292,050
2,036,414
5,249,243
114,858,684
Lucedale
Number of Taxpayers
213
8
8
116
Gross Tax
12,108,865
22,839
505,915
8,967,839
Gross Sales
185,407,578
326,270
12,072,703
135,679,553
Mississippi Department of Revenue Annual Report Fiscal Year 2017 57
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Kossuth
Number of Taxpayers
Gross Tax
Gross Sales
Lake
Number of Taxpayers
Gross Tax
Gross Sales
Lambert
8
Number of Taxpayers
998
Gross Tax
14,251
Gross Sales
Laurel
10
11
11
11
19
120
48
Number of Taxpayers
312,360
12,886
159,822
1,506
69,185
5,225,625
2,149,765
Gross Tax
4,462,292
184,093
2,283,869
21,519
988,362
74,646,449
30,853,552
Gross Sales
Leakesville
8
7
Number of Taxpayers
94,287
88,423
Gross Tax
1,346,954
1,263,182
Gross Sales
Learned
Number of Taxpayers
Gross Tax
Gross Sales
Leland
15
27
13
Number of Taxpayers
1,778
242,098
128,341
Gross Tax
25,407
3,458,545
1,940,300
Gross Sales
Lena
Number of Taxpayers
Gross Tax
Gross Sales
Lexington
14
7
Number of Taxpayers
166,548
32,638
Gross Tax
2,379,264
466,262
Gross Sales
Liberty
6
Number of Taxpayers
108,205
Gross Tax
1,545,791
Gross Sales
Long Beach
18
8
8
18
64
30
Number of Taxpayers
173,335
4,604
508,184
762
1,602,246
359,109
Gross Tax
2,476,210
65,773
7,259,773
10,886
22,889,235
5,146,981
Gross Sales
Louin
Number of Taxpayers
Gross Tax
Gross Sales
Louise
Number of Taxpayers
Gross Tax
Gross Sales
Louisville
4
33
22
Number of Taxpayers
107,423
1,164,631
479,912
Gross Tax
1,608,373
16,637,581
6,855,887
Gross Sales
Lucedale
4
5
43
18
Number of Taxpayers
113,843
0
1,309,567
257,780
Gross Tax
1,626,335
0
18,708,099
3,684,444
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 58
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
Lula
Number of Taxpayers
8
4
Gross Tax
27,480
5,308
Gross Sales
394,314
75,829
Lumberton
Number of Taxpayers
40
21
Gross Tax
886,850
580,879
Gross Sales
12,722,477
8,347,880
Lyon
Number of Taxpayers
12
7
Gross Tax
139,246
65,128
Gross Sales
2,007,472
930,403
Maben
Number of Taxpayers
26
4
15
Gross Tax
453,961
16,721
332,885
Gross Sales
6,595,372
238,868
4,816,505
Macon
Number of Taxpayers
125
9
71
Gross Tax
2,948,548
23,288
2,114,928
Gross Sales
42,799,059
481,542
30,463,932
Madison
Number of Taxpayers
746
76
37
73
326
7
Gross Tax
43,302,423
583,484
179,456
241,480
32,423,330
2,952,918
Gross Sales
621,961,441
8,447,905
4,217,716
4,159,632
463,672,352
42,184,545
Magee
Number of Taxpayers
251
7
7
11
139
Gross Tax
11,311,012
63,403
6,716
657,710
7,652,104
Gross Sales
165,266,899
905,759
95,938
11,887,996
109,748,562
Magnolia
Number of Taxpayers
80
4
40
Gross Tax
2,150,228
9,246
1,077,909
Gross Sales
41,712,397
132,090
15,554,067
Mantachie
Number of Taxpayers
52
27
Gross Tax
1,208,598
897,153
Gross Sales
17,589,662
12,821,470
Mantee
Number of Taxpayers
7
4
Gross Tax
138,277
5,582
Gross Sales
1,980,092
84,400
Marietta
Number of Taxpayers
9
7
Gross Tax
268,225
184,465
Gross Sales
3,872,134
2,635,213
Marion
Number of Taxpayers
50
27
Gross Tax
1,217,098
710,082
Gross Sales
17,914,730
10,636,326
Marks
Number of Taxpayers
83
48
Gross Tax
1,116,820
757,771
Gross Sales
16,695,818
11,536,048
Mathiston
Number of Taxpayers
30
13
Gross Tax
967,349
609,716
Gross Sales
13,899,979
8,710,222
Mayersville
Number of Taxpayers
4
Gross Tax
45,126
Gross Sales
656,111
Mississippi Department of Revenue Annual Report Fiscal Year 2017 59
Sales and Tax by Industry Group and City
Real Estate,
Professional,
Management of
Administrative Support,
Health Care &
Arts,
Finance &
Rental &
Scientific, &
Companies &
Waste Management,
Educational
Social
Entertainment,
Accommodations
Other
Public
Insurance
Leasing
Technical Services
Enterprises
& Remediation Services
Services
Assistance
& Recreation
& Food Services
Services
Administration
Lula
Number of Taxpayers
Gross Tax
Gross Sales
Lumberton
8
4
Number of Taxpayers
71,886
9,998
Gross Tax
1,026,938
142,824
Gross Sales
Lyon
Number of Taxpayers
Gross Tax
Gross Sales
Maben
Number of Taxpayers
Gross Tax
Gross Sales
Macon
21
10
Number of Taxpayers
304,927
157,784
Gross Tax
4,356,098
2,328,461
Gross Sales
Madison
6
44
20
7
10
18
78
34
Number of Taxpayers
44,173
390,016
180,484
0
2,652
108,765
5,274,776
283,923
Gross Tax
631,042
5,571,657
2,578,349
0
37,882
1,553,780
75,353,940
4,056,040
Gross Sales
Magee
6
4
44
22
Number of Taxpayers
186,594
18,654
1,817,066
175,483
Gross Tax
2,665,621
266,481
25,958,083
2,506,902
Gross Sales
Magnolia
5
15
7
Number of Taxpayers
0
258,113
25,941
Gross Tax
0
3,687,322
373,588
Gross Sales
Mantachie
10
Number of Taxpayers
133,953
Gross Tax
1,913,617
Gross Sales
Mantee
Number of Taxpayers
Gross Tax
Gross Sales
Marietta
Number of Taxpayers
Gross Tax
Gross Sales
Marion
5
7
Number of Taxpayers
72,529
158,226
Gross Tax
1,036,128
2,260,368
Gross Sales
Marks
21
6
Number of Taxpayers
161,820
8,783
Gross Tax
2,311,708
125,474
Gross Sales
Mathiston
5
4
Number of Taxpayers
58,946
23,266
Gross Tax
842,084
332,369
Gross Sales
Mayersville
Number of Taxpayers
Gross Tax
Gross Sales
Mississippi Department of Revenue Annual Report Fiscal Year 2017 60
Sales and Tax by Industry Group and City
Agriculture,
Mining,
Total for
Forestry, Fishing,
Quarrying,
Utilities
Construction
Manufacturing
Wholesale Trade
Retail Trade
Transportation &
Information
City
and Hunting
Oil & Gas Extraction
Warehousing
McComb
Number of Taxpayers
588
4
19
11
20
327
5
Gross Tax
31,641,264
509,642
152,820
82,118
1,294,960
22,725,285
1,175,644
Gross Sales
473,965,368
7,717,077
2,183,147
1,173,112
21,798,504
342,857,192
16,794,913
McCool
Number of Taxpayers
5
Gross Tax
63,251
Gross Sales
904,298
McLain
Number of Taxpayers
11
9
Gross Tax
264,222
228,253
Gross Sales
3,774,711
3,260,755
Meadville
Number of Taxpayers
35
5
18
Gross Tax
675,603
5,569
465,317
Gross Sales
9,673,466
79,551
6,649,530
Mendenhall
Number of Taxpayers
134
8
6
73
Gross Tax
3,311,564
27,409
6,435
2,421,216
Gross Sales
50,777,365
391,551
91,932
36,156,688
Meridian
Number of Taxpayers
1,485
5
67
63
94
705
7
15
Gross Tax
78,983,520
1,985,267
814,864
1,008,145
5,983,286
50,552,499
131,479
2,585,620
Gross Sales
1,192,151,802
28,503,602
11,679,665
14,423,151
96,093,108
769,944,288
1,878,270
36,937,426
Merigold
Number of Taxpayers
13
6
Gross Tax
446,230
322,867
Gross Sales
6,387,628
4,612,390
Metcal