49-15-28 - Combination seafood dealer and processor license; fees. - Mississippi Statutes

§ 49-15-28. Combination seafood dealer and processor license; fees.
 

(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. 
 

Sources: Laws,  1997, ch. 579, § 2; Laws, 2007, ch. 330, § 1, eff from and after passage (approved Mar. 13, 2007.)