CITY OF QUITMAN, MISSISSIPPI
AN ORDINANCE REGULATING TRANSIENT VENDORS
ORDINANCE NO. 400
Date Adopted: May 5, 2026
BE IT ORDAINED by the Mayor and Board of Aldermen of the City of Quitman, Mississippi, as follows:
SECTION 1 – TITLE
This Ordinance shall be known and may be cited as the "Transient Vendor Ordinance of the City of Quitman, Mississippi."
SECTION 2 – AUTHORITY
This Ordinance is enacted pursuant to the general police powers vested in the City of Quitman by Mississippi Code Annotated § 21-19-1 (municipal police powers), and in accordance with the provisions of Mississippi Code Annotated § 75-81-1 et seq., governing transient vendors, as may be amended from time to time. The City of Quitman hereby exercises its authority to regulate transient vendor activity within its corporate limits to the full extent permitted by law.
SECTION 3 – PURPOSE
The purpose of this Ordinance is to regulate transient vendors operating within the corporate limits of the City of Quitman, Mississippi, in order to:
(a) Protect the public health, safety, and welfare of the citizens of the City of Quitman;
(b) Ensure compliance with applicable state and local sales tax laws;
(c) Protect consumers from fraudulent or deceptive trade practices;
(d) Maintain orderly commerce and protect the interests of established local businesses; and
(e) Provide a mechanism for the identification and accountability of temporary commercial operators within the city.
SECTION 4 – DEFINITIONS
As used in this Ordinance, the following terms shall have the meanings ascribed to them:
“Transient Vendor” means any person, firm, or corporation that is not a regular established merchant with a fixed, permanent place of business within the City of Quitman, Mississippi, who travels from place to place or occupies a temporary location within the city to sell, barter, or offer for sale goods, wares, merchandise, or services. This definition is consistent with and incorporates the provisions of Mississippi Code Annotated § 75-81-1, as amended.
“City” means the City of Quitman, Mississippi.
“City Clerk” means the duly appointed or elected City Clerk of the City of Quitman, or his or her authorized designee.
“License” means the Transient Vendor License issued pursuant to this Ordinance.
“Person” means any individual, partnership, association, corporation, limited liability company, or other legal entity.
“MDOR” means the Mississippi Department of Revenue.
SECTION 5 – EXEMPTIONS
A business or vendor shall NOT be considered a transient vendor and shall not be subject to the requirements of this Ordinance if:
(a) The vendor’s business premises are connected to the City of Quitman’s municipal water and/or sewer system, indicating a permanent or semi-permanent physical establishment within the city; or
(b) The vendor is otherwise exempt under applicable Mississippi law, including but not limited to exemptions set forth in Mississippi Code Annotated § 75-81-1 et seq., as may be amended.
The burden of proving an exemption shall be upon the vendor claiming such exemption. Any claim of exemption must be submitted in writing to the City Clerk, accompanied by supporting documentation sufficient to establish the basis for the claimed exemption.
SECTION 6 – LICENSE REQUIRED
No transient vendor shall operate, conduct business, or offer goods, wares, merchandise, or services for sale within the corporate limits of the City of Quitman without first obtaining a valid Transient Vendor License from the City Clerk’s office. The following terms and conditions apply to such license:
(a) Annual License Fee: The annual license fee shall be One Hundred Twenty-Six Dollars ($126.00), payable in advance at the time of application.
(b) Non-Refundable: All license fees are non-refundable, regardless of the period of actual operation or early termination of operations.
(c) Term: Each license shall be valid for one (1) calendar year from the date of issuance, unless sooner suspended or revoked pursuant to this Ordinance.
(d) Non-Transferable: A Transient Vendor License is non-transferable and shall be valid only for the person, firm, or corporation to whom it is issued.
(e) Display: The license shall be displayed prominently at the vendor’s place of business and shall be made available for inspection upon request by any city official or law enforcement officer.
SECTION 7 – APPLICATION REQUIREMENTS
Every applicant for a Transient Vendor License shall file a written application with the City Clerk on a form prescribed by the City Clerk. The application shall include, at a minimum, the following information:
(a) The applicant’s full legal name, current residential or business address, telephone number, and email address (if available);
(b) If the applicant is a business entity, the legal name of the entity, state of formation or incorporation, and the name and contact information of the authorized representative;
(c) The name under which the business will be conducted, if different from the applicant’s legal name;
(d) A description of the goods, wares, merchandise, or services to be offered for sale;
(e) The proposed location(s) within the City of Quitman where the applicant intends to operate, including a description of any vehicle, trailer, stand, or temporary structure to be used;
(f) The proposed duration of operations, including anticipated start and end dates;
(g) The applicant’s Mississippi sales tax permit number issued by the Mississippi Department of Revenue;
(h) Proof of any required state or federal licenses, permits, or certifications applicable to the goods or services being offered;
(i) A copy of a valid government-issued photo identification for the individual applicant or authorized representative; and
(j) Any other information reasonably required by the City Clerk to administer this Ordinance.
The City Clerk shall have the authority to investigate the accuracy of information provided in the application and to require additional documentation as needed.
SECTION 8 – MONTHLY SALES REPORTS
Each licensed transient vendor actively operating within the City of Quitman shall submit a monthly sales report to the City Clerk’s office. The following requirements apply:
(a) Due Date: The monthly sales report shall be submitted no later than the twentieth (20th) day of the month immediately following the reporting month (e.g., the report for January shall be due no later than February 20th).
(b) Content: Each monthly sales report shall include, at a minimum:
(i) Gross sales for the preceding month;
(ii) The amount of sales tax collected during the preceding month;
(iii) Evidence of remittance of all applicable sales taxes to the Mississippi Department of Revenue, such as a copy of the sales tax return or confirmation of payment; and
(iv) Any other information required by the City Clerk.
(c) Failure to Submit: Failure to timely submit the required monthly sales report may result in suspension or revocation of the transient vendor license as set forth in Section 12 of this Ordinance, and may subject the vendor to the penalties set forth in Section 11.
(d) Retention: Vendors shall retain all records supporting the monthly sales reports for a minimum of three (3) years and shall make such records available for inspection by the City or its designee upon reasonable notice.
SECTION 9 – SALES TAX COMPLIANCE
All transient vendors operating within the City of Quitman must comply with all applicable state and local sales tax laws, including but not limited to the following:
(a) Registration: All transient vendors must be registered with the Mississippi Department of Revenue prior to commencing operations within the city, and must maintain a current and valid sales tax permit at all times.
(b) Collection and Remittance: All transient vendors shall collect and remit all applicable state and local sales taxes in accordance with Mississippi law.
(c) Audit Authority: The City reserves the right to audit sales reports submitted pursuant to Section 8 of this Ordinance and to require additional documentation to verify compliance with applicable sales tax laws. The City may refer suspected violations to the Mississippi Department of Revenue.
(d) Cooperation: Vendors shall cooperate fully with any audit or inspection conducted by the City or state authorities.
SECTION 10 – PROHIBITED CONDUCT
The following conduct is prohibited and shall constitute a violation of this Ordinance:
(a) Operating as a transient vendor within the corporate limits of the City of Quitman without a valid, current Transient Vendor License issued pursuant to this Ordinance;
(b) Providing false, misleading, or fraudulent information on any application, monthly sales report, or other document submitted to the City pursuant to this Ordinance;
(c) Failing to prominently display the Transient Vendor License at the place of business or to produce the license for inspection upon request by a city official or law enforcement officer;
(d) Operating in any location that is prohibited by applicable zoning laws, city ordinances, or regulations;
(e) Conducting operations in a manner that obstructs traffic, creates a public nuisance, or endangers public health or safety;
(f) Failing to timely submit required monthly sales reports as required by Section 8 of this Ordinance;
(g) Failing to collect or remit applicable sales taxes in violation of Section 9 or applicable state law;
(h) Operating outside the hours, dates, or locations specified in the license application or approved by the City Clerk;
(i) Transferring or attempting to transfer a Transient Vendor License to another person or entity; and
(j) Violating any other provision of this Ordinance or any condition imposed upon the license by the City Clerk.
SECTION 11 – PENALTIES
Any person, firm, or corporation who violates any provision of this Ordinance shall be guilty of a misdemeanor and, upon conviction, shall be subject to the following:
(a) Fine: A fine of not less than Fifty Dollars ($50.00) and not more than One Thousand Dollars ($1,000.00) for each violation.
(b) Continuing Violations: Each day on which a violation continues shall constitute a separate and distinct offense, and each such separate offense shall be subject to a separate fine as set forth above.
(c) Injunctive Relief: In addition to or in lieu of criminal prosecution, the City may seek injunctive relief or other civil remedies in a court of competent jurisdiction to enjoin any violation of this Ordinance.
(d) License Action: Conviction of any violation of this Ordinance shall be grounds for suspension or revocation of the Transient Vendor License as set forth in Section 12.
Nothing in this Section shall be construed to limit the City’s right to pursue any other remedy available at law or in equity.
SECTION 12 – REVOCATION AND SUSPENSION
The City Clerk, with the approval of the Mayor, may suspend or revoke a Transient Vendor License upon a finding of any of the following:
(a) The licensee has provided false, fraudulent, or misleading information in the license application or any report submitted to the City;
(b) The licensee has violated any provision of this Ordinance or any condition of the license;
(c) The licensee has failed to timely submit required monthly sales reports as required by Section 8;
(d) The licensee has failed to collect or remit applicable sales taxes in violation of Section 9 or applicable state law;
(e) The licensee has been convicted of any violation of this Ordinance;
(f) The licensee’s operations constitute a public nuisance or present a threat to public health, safety, or welfare; or
(g) The licensee has engaged in any fraudulent, deceptive, or unlawful trade practice.
Prior to revocation or suspension, the City Clerk shall provide the licensee with written notice of the grounds for the proposed action and an opportunity to be heard before the Mayor and Board of Aldermen, or their designee, within ten (10) days of the notice. In cases presenting an immediate threat to public health or safety, the City Clerk may temporarily suspend a license pending a hearing. Any licensee whose license has been revoked shall not be eligible to apply for a new license for a period of one (1) year from the date of revocation.
SECTION 13 – SEVERABILITY
If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision, and such holding shall not affect the validity of the remaining portions of this Ordinance. The Mayor and Board of Aldermen hereby declare that they would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or unconstitutional.
SECTION 14 – REPEALER
All ordinances, resolutions, orders, or parts thereof in conflict with the provisions of this Ordinance are hereby repealed to the extent of such conflict. Nothing in this Ordinance shall be construed to repeal any provision of any ordinance not in direct conflict herewith.
SECTION 15 – EFFECTIVE DATE
This Ordinance shall take effect and be in full force from and after its passage and approval by the Mayor and Board of Aldermen of the City of Quitman, Mississippi, and publication as required by law.
PASSED AND ADOPTED by the Mayor and Board of Aldermen of the City of Quitman, Mississippi,
this 5 day of May, 2026.
APPROVED:
Chris Reeves Mayor, City of Quitman, Mississippi
ATTEST:
Tammy Simpson, City Clerk, City of Quitman, Mississippi
Date: May 5, 2026
[ CITY SEAL ]
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