Mississippi Code Title 27. Taxation and Finance § 27-17-35

(1) Upon each person operating a taxicab, U-drive-it, or other forms of renting motor vehicles (for the transportation of persons for hire), whether driven by the person renting same, or by driver furnished by the person operating the station, for each automobile so operated, as follows:

In municipalities of class 1․․․․․․․․․․․․․․․․․․․․․․․․․ $15.00

In municipalities of class 2․․․․․․․․․․․․․․․․․․․․․․․․․ $10.00

In municipalities of classes 3, 4, 5, 6, 7, and elsewhere in the county․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ $ 5.00

(2) The provisions of this section shall not apply to any person or business entity lawfully engaging in a peer-to-peer car sharing program or acting as a shared vehicle owner under the Peer-to-Peer Car Sharing Program Act.