Mississippi Code Title 77. Public Utilities and Carriers § 77-7-115

On or before January 1 of each year, or prior to commencement of business, every holder of a certificate of convenience and necessity or permit or interstate authority issued by the U.S. Department of Transportation upon whom the fee is levied by Section 77-7-119, shall pay to the commission of this state an amount equal to the fees imposed in the section for each vehicle operated within this state.