2016 Mississippi Code
Title 27 - Taxation and Finance
Chapter 15 - Statewide Privilege Taxes
Public Utilities (§§ 27-15-151 - 27-15-173)
§ 27-15-155. Electric light and power companies
Upon each person engaging or continuing in this state in the business of
operating an electric light or electric power plant, or maintaining a line or
lines for the transmission of electricity, or electric current for electric
lights or electric power, for each mile of pole line, as herein defined,
operated or maintained in this state....................................$ 22.50
The term "pole line" as used in this section shall include any line of poles carrying one or more wires, upon or through which is transmitted electricity or electric current with a voltage of 10,000 volts (10KV), or more, to or between distribution sub-stations where it is transformed for distribution to as many as twenty-five (25) customers, and shall include such lines as comprise the transmission system that connects up and serves such sub-stations, but shall exclude distribution or service lines from such sub-stations, and rural lines serving individual customers.
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