Miss. Code Ann. § 27-19-5

There is hereby levied the following annual highway privilege tax on operators of private carriers of passengers as reasonable compensation for the use of the highways of this state: (a) On the owner or operator of each private carrier of passengers․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ $15.00 (b) On each motorcycle, per annum․․․․․․․․․․․․․․․․․ 8.00