As Amended
SEC. 27-17-392. Travel agencies, other travel organizations and agents or representatives thereof.
Upon each person operating as a travel agency or other travel organization, there shall be levied a tax of two hundred dollars ($200.00). Upon each person acting as an agent or representative of any travel agency or other travel organization, there shall be levied a tax of fifty dollars ($50.00).
The words "travel agency" or "other travel organization" shall be construed to mean any person engaged wholly or in part in the business of promoting, conducting, or putting on all-expense and partial-expense tours or travel parties and shall include any person selling steamship, airline, railroad or motor coach tickets or reservations, or any service incident to travel where such person receives remuneration in the form of money, discounted fares or free trips or any other form of gratuity whatsoever.
The words "agent" or "representative" of any travel agency or other travel organization means any person who acts as an independent agent, organizer, or representative of a travel agency located inside or outside the State of Mississippi, and not as a regular employee of such travel agency, who receives compensation for soliciting, organizing, or conducting tours in the form of money, discounted fares, or free all-expense or partial-expense trips. Any such person who solicits, organizes or conducts tours for more than one (1) travel agency within a year will be considered as being in the business of operating a travel agency.
Nothing in this section shall be taken or construed to apply to airlines, railroads, bus lines or other carriers, hotels, resorts or rental car companies. Neither shall this section apply to school systems, fraternal organizations and similar groups where tours are conducted without remuneration in any form to the organizer and which do not include the general public.
SOURCES: Laws, 1978, ch. 474, Sec. 2, eff from and after June 1, 1978.