There is a newer version of the Mississippi Code
2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
Public Utilities (§§ 27-15-151 - 27-15-173)
§ 27-15-151. Tax imposed
MS Code § 27-15-151 (2016) What's This?
There is hereby imposed and levied and shall be collected annual privilege taxes, in addition to any and all other taxes imposed by law upon the persons, firms, co-partnerships, associations, or corporations, for the privilege of carrying on and continuing the businesses, activities, and exercising powers and rights under the laws of the State of Mississippi, which said tax shall be levied and collected as herein provided.
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