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2017 Mississippi Code
Title 49 - Conservation and Ecology
Chapter 15 - Seafood
Article 1 - General Provisions
§ 49-15-28. Combination seafood dealer and processor license; fees
Universal Citation: MS Code § 49-15-28 (2017)
- (1) Each person buying or handling seafood secured from commercial fishermen, or from other wholesale dealers, for the purpose of resale, whether handling on a commission basis or otherwise, and every resident person shipping seafood out of the State of Mississippi on consignment or order, except fishermen shipping their own catch, shall be considered a wholesale dealer.
- (2) Any factory or person engaged in the canning, processing, freezing, drying or shipping of oysters, fish, saltwater crabs or saltwater shrimp shall be considered a seafood processor.
- (3) (a) Any person operating as a wholesale dealer, retail dealer or processor of seafood shall obtain an annual combination dealer and processor license for a fee of One Hundred Dollars ($ 100.00).
- (b) The license shall be nontransferable and a license shall be required for each factory or place of business.
- (c) The combination license shall entitle the licensee to operate as a wholesale dealer, retail dealer and processor.
- (4) It is unlawful for any factory or person to engage in the canning, processing, freezing, drying or shipping of oysters, fish, saltwater crabs or saltwater shrimp without first having obtained that license.
- (5) This section shall not apply to a dealer in fresh seafoods who merely preserves the seafood for future sale to prevent spoilage and is in competition with other retailers who are not required to pay this tax.
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