There is a newer version of the Mississippi Code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)
§ 27-15-153. Telephone companies
MS Code § 27-15-153 (2016) What's This?
Upon each person engaged or continuing in this state in the business of operating a telephone company, there is hereby levied a tax of Four Cents (4 cent(s) ) on each telephone in service at the end of the last calendar year, or Twenty-five Dollars ($ 25.00), whichever is greater.
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