MISSISSIPPI LEGISLATURE
2022 Regular Session
To: Ports and Marine Resources
By: Senator(s) Moran, Thompson
AN ACT TO AMEND SECTION 49-15-28, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE COMBINATION SEAFOOD DEALER AND PROCESSOR LICENSE SHALL BE SEPARATED INTO TWO SEPARATE LICENSES AND TO PRESCRIBE REQUIREMENTS FOR EACH LICENSE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 49-15-28, Mississippi Code of 1972, is amended as follows:
49-15-28. (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 and shall obtain a seafood dealer license for a fee of One Hundred Dollars ($100.00). A seafood dealer is not authorized to operate as a seafood processor.
(2) Any factory or person
engaged in the * * *
processing, * * *
manufacturing or changing seafood products into different market forms shall
be considered a seafood processor and shall obtain a seafood processor license
for a fee of One Hundred Dollars ($100.00) annually. A seafood processor
is authorized to operate as a seafood dealer.
* * *
( * * *3) * * * These licenses shall be
nontransferable and a license shall be required for each factory or place of
business.
* * *
(4) It is unlawful for any
factory or person to * * *
act as a seafood dealer or seafood processor without first having obtained the
appropriate 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.
(6) This section shall not apply to nonresident commercial wholesalers engaged in delivering processed seafood product, with proof of purchase, to licensed Mississippi processors, dealers, restaurants or retailers.
(7) This section shall not apply to nonresident commercial wholesalers engaged in delivering unprocessed seafood product, with proof of purchase, to licensed Mississippi processors or dealers.
(8) This section shall not apply to contract carriers engaged in the import and export of seafood product, with proof of purchase, to and from licensed Mississippi processors.
(9) This section shall not apply to restaurants and retailers receiving processed seafood products, with proof of purchase, from a licensed resident or nonresident commercial wholesaler, and selling to the end user.
SECTION 2. This act shall take effect and be in force from and after July 1, 2022.