Mississippi Code Title 27. Taxation and Finance § 27-15-3

(a) “Population” means the population as shown by the last census made by the United States; provided, that when any municipality makes and certifies an enumeration, as provided by law, it shall mean the population shown by such enumeration.

(b) “Person” or “company,” herein used interchangeably, shall be taken to include any individual, firm, partnership, joint adventure, association, corporation, estate, trust, or any other group or combination acting as a unit, and includes the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.

(c) “Year” and “annually” means either the calendar year, or a period of twelve (12) calendar months.

(d) “Capacity,” when used with reference to manufacturing establishments, means and shall be determined from the rated capacity of the machinery installed by the manufacturer thereof.

(e) “Business” shall include all activities or acts personal, professional, or corporate, engaged in or caused to be engaged in with the object of gain, profit, benefit, or advantage, either direct or indirect, or following or engaging in any trade, calling or profession, and all things which occupy the time, attention and labor of men for the purpose of a livelihood or profit.

(f) “Place of business” means a store, shop, counting room, office, factory, or other location or locations whether in a building, enclosed space, or in any undefined place or places where any business as herein defined is done, conducted, or carried on.

(g) “State-wide license” means a license issued by the Commissioner of Revenue, Commissioner of Insurance, or other officer required to collect the tax usable, good and valid, in each and every county in the state, unless otherwise limited and it shall be the authority of the licensee to engage in the business designated for the period of time under the conditions specified therein, and at the place or places stated, if the business carried on be at a definite place.

(h) “State-wide tax” means the tax paid or imposed for a state-wide license.

(i) “Officer” or “collector” when used with reference to officers whose duty it is to collect privilege taxes, means and includes every officer of the State of Mississippi, subdivisions or departments thereof whose duty it is to collect privilege taxes as by law provided.

(j) “Commission,” “State Tax Commission” or “Tax Commission” means the Department of Revenue.

(k) “Tax commissioner,” “State Tax Commissioner,” “Chairman of the State Tax Commission,” “chairman” or “commissioner” means the Commissioner of Revenue of the Department of Revenue.

(l) “Taxpayer” means any person liable for any tax hereunder in addition to the usual meaning of such word.