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¢) on each telephone in service at the end of the last calendar year, or Twenty-five Dollars ($25.00), whichever is greater.Codes, 1942, § 9600; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 28; Laws, 1950, ch. 536; Laws, 1978, ch. 499, § 1, eff. 6/1/1978.
Mississippi Legal Code