2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
General Provisions (§§ 27-15-1 - 27-15-59)
§ 27-15-11. Privilege taxes imposed
Every person desiring to engage in any business, or exercise any privilege hereafter specified shall first, before commencing same, apply for, pay for, and procure from the state tax commissioner or commissioner of insurance, a privilege license authorizing him to engage in the business or exercise the privilege specified therein, and the amount of tax shown in the following sections is hereby imposed for the privilege of engaging or continuing in the business set out therein.
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