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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 @MSAlcoholicBeverageControl @MSDeptofRevenue www.dor.ms.gov Follow us on social media! 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
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Rating | |
Title | Mississippi Department of Revenue / 2017 Annual Report |
Date | 2017 |
Publisher | Mississippi Department of Revenue |
Coverage | 07/2016-06/2017 |
Type | |
Format | Digital reproduction of an 8.5" by 11" 168 page report. |
Subject | Annual report; Corporation reports--Mississippi; Revenue--Mississippi; Taxation--Mississippi |
Description | Annual report of the Mississippi Department of Revenue for Fiscal Year 2017 |
Language | eng |
Page | 168 |
Creator | Mississippi Department of Revenue |
Date Digital | 2018-01-02 |
Contributors | Mississippi Department of Revenue |
FullText | 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 @MSAlcoholicBeverageControl @MSDeptofRevenue www.dor.ms.gov Follow us on social media! 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 |
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