Miss. Code § 65-33-43
In all counties where the bonds of the county are or have been issued under this chapter or any previous statutes of a similar character, the boards of supervisors may levy and collect a privilege tax on each person resident in such county driving an automobile or other motor vehicle on any of the public streets or highways of the county, not exceeding two dollars. The amount of said tax may be varied in case more than one member of a family pays such tax, the funds arising therefrom to be applied in the same manner as funds arising under Sections 65-33-45 through 65-33-49 are applied. The boards of supervisors shall have the power, and it shall be the duty of such boards, to levy annually on all the taxable property in such counties, and to collect a special tax sufficient to cover any deficiency, if such deficiency occur, in the amount necessary to meet annually such interest and sinking fund.
Miss. Code § 65-33-43