22 Miss. Code. R. 7-09-109
Beginning January 1, 2019 individuals commercially harvesting Spotted Seatrout (Cynoscion nebulosus) must possess a Spotted Seatrout endorsement ($10.00) in addition to a current applicable harvester's license. To qualify for this endorsement an application must be completed. For the 2019 fishing season the fisher must present documentation that a minimum of twenty (20) percent of their taxable income came from commercial fishing activities in a previous tax year between 2013-2018. Documentation shall be a copy of the appropriate filed IRS tax form showing the applicant's taxable income for one of those years. A Marine Fisheries Trip Ticket officer will then run a sales summary for the year chosen using trip tickets to determine if the eligibility requirement has been met. This endorsement will be valid for a one-year period at which time a new application with qualifying documents for the previous tax year shall be submitted for a new endorsement. The endorsement will be valid from January 1st - December 31st each year. In the event of a hardship approved by the Commission, the department may consider qualifying documents for the two years prior to the onset of the hardship.
22 Miss. Code. R. 7-09-109