Section 49-15-28 - Seafood dealer license; seafood processor license; fees; applicability of section(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 shall not operate as a seafood processor.(2) Any factory or person engaged in the processing, manufacturing or changing of 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 may operate as a seafood dealer.(3) The license for a seafood dealer and the license for a seafood processor 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 the following:(a) 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;(b) Nonresident commercial wholesalers engaged in delivering processed seafood product, with proof of purchase, to licensed Mississippi processors, dealers, restaurants or retailers;(c) Nonresident commercial wholesalers engaged in delivering unprocessed seafood product, with proof of purchase, to licensed Mississippi processors or dealers.(d) Contract carriers engaged in the import and export of seafood product, with proof of purchase, to and from licensed Mississippi processors.(e) Restaurants and retailers receiving processed seafood product, with proof of purchase, from a licensed resident or nonresident commercial wholesaler, and selling to the end user.