Mississippi Advisory Opinions December 06, 1988: AGO 000008494 (December 6, 1988)

AGO 000008494.

Dear Mr. Carrubba:

Thank you for your letter of request addressed to Attorney General Mike Moore, which was assigned to me for research and reply.

A copy of your letter is attached hereto and made a part hereof as if copied in full. Your letter specifically asks as follows:

May the Mayor and Board of Aldermen of the City of Long Beach, Mississippi, provide for a sand beach vendor's license or permit fee different from or in excess of those privilege taxes or licenses fees set forth in the aforesaid Senate Bill No. 2081 and House Bill No. 172?

As you correctly pointed out, there is a new law governing transient vendors, Miss. Code Ann. Sections 75-85-1 through 75-85-19.

We enclose a copy for your convenience.

In addition to the above, the 1988 legislature amended the local privilege tax law Miss. Code Ann. Sections 27-17-3 through 27-17-468.

Miss. Code Section 21-19-39 states that:

The governing authorities of counties or municipalities shall have the power to adopt reasonable ordinances for the regulation of transient vendors and traveling photographers not inconsistent with the provisions of Sections 75-85-1 through 75-85-19...

It is the opinion of this office that the above-noted section gives to municipalities the right to regulate transient vendors. However, Miss. Code Ann. Section 21-17-5 restricts the right of a municipality to levy a tax or increase a tax already authorized. Miss. Code Section 21-17-5 states as follows:

Section 21-17-5.Powers of governing authorities.

The governing authorities of every municipality of this state shall have the care, management and control of the municipal affairs and its property and finances, and shall have the power to adopt any orders, resolutions or ordinances with respect to such municipal affairs, property and finances for which no provision has been made by general law and which are not inconsistent with the Mississippi Constitution of 1890, the Mississippi Code of 1972, or any other statute or law of the State of Mississippi, and shall likewise have the power to alter, modify and repeal such orders, resolutions or ordinances.

This section shall not authorize the governing authorities of a municipality to (a) levy taxes of any kind or increase the levy of any authorized tax, (b) issue bonds of any kind, (c) change the requirements, practices or procedures for municipal elections or establish any new elective office, (d) change the procedure for annexation of additional territory into the municipal government, (f) permit the sale, manufacture, distribution, possession or transportation of alcoholic beverages, or (g) grant any donation; unless such actions are specifically authorized by another statute or law of the State of Mississippi. (Emphasis added)

Therefore, it is the opinion of this office that the City of Long Beach may not provide for a sand beach vendor's license or permit fee in addition to those imposed by Section 75-81-1 et. seq. and Section 27-17-3 et seq.

If we can be of further assistance, please advise.

Very truly yours,

MIKE MOORE, ATTORNEY GENERAL

By: Larry E. Clark Special Assistant Attorney General

LEC/clm Enclosures