Permits for a Restaurant in Jackson, Mississippi

Permit for caterers to serve alcoholic beverages at catered events. Fee $1,225 annually. Must maintain records of all events served.

Mississippi Department of Revenue ABC permit for selling alcoholic beverages for on-premises consumption. Fee $925 (wine-only: $475). Must be in a wet jurisdiction — some Mississippi counties remain dry. Apply through TAP online portal.

Permit authorizing the retail sale of alcoholic beverages for on-premises consumption. Issued by the Mississippi Department of Revenue, Alcoholic Beverage Control Division. Combined cost includes privilege tax, municipal/county license tax, and $25 processing fee.

Permit authorizing the retail sale of alcoholic beverages in sealed containers for off-premises consumption. Combined cost of $1,825 includes privilege tax, municipal/county license tax, and processing fee.

Permit authorizing the retail sale of wine only for on-premises consumption. Cost is $475 combined. Suitable for restaurants that serve only wine.

Most Mississippi municipalities require a business privilege license. Fee varies by locality and business type, generally $25-$500+. Mississippi does not have a statewide business license. Contact your city/county clerk.

Local business privilege license required by Mississippi municipalities and counties. Mississippi does not have a state-level general business license. Each city/county sets its own fees, typically based on gross receipts or flat fee.

Registration with the Mississippi Department of Revenue for state income tax withholding and with the Mississippi Department of Employment Security (MDES) for unemployment insurance tax.

Registration to withhold Mississippi state income tax from employee wages. Mississippi income tax rate dropping to flat 4.4% by 2026. All employers must register.

Registration with Mississippi Department of Employment Security for unemployment tax. Required for employers with 1+ employees. New employer rate approximately 1.0% on first $14,000 per employee.

Mississippi requires workers' compensation for employers with 5+ employees. Competitive-state system. Workers' Compensation Commission administers claims.

Mississippi requires workers' compensation insurance for employers with 5 or more employees. Construction employers with 1+ employees must carry coverage.

Certificate from the Mississippi State Fire Marshal or local fire department confirming fire code compliance. Required for public assembly, restaurants, and commercial kitchens.

Inspection and approval by the State Fire Marshal or local fire department for commercial establishments. Covers fire suppression, emergency exits, and occupancy limits.

Annual permit from Mississippi State Department of Health for food service establishments. Fee based on risk level: Risk 1 $40, Risk 2 $132.25, Risk 3 $198, Risk 4 $264.50. Fees paid online before inspection is scheduled.

Permit required for all food service establishments in Mississippi. Issued by the Mississippi State Department of Health. Requires plan review, facility inspection, and ongoing compliance.

Certification for food handlers in Mississippi. At least one certified food protection manager required per establishment. Individual handler training recommended. Approved courses available online.

Local permit for business signage. Regulated by municipal zoning ordinances. MDOT regulates outdoor advertising on state highways.

Registration with the Mississippi Department of Revenue for sales tax collection. Required for all businesses making retail sales. Mississippi state sales tax is 7%. Registration is free.

Registration with Mississippi Department of Revenue for sales tax collection. State rate 7%. Required for all businesses selling tangible goods or taxable services.

Registration with Mississippi DOR for state income tax withholding. Mississippi has graduated rates from 0% to 4.7% (rate dropping to 4.4% in 2026). Required for all employers.

Certificate from local building department confirming compliance with building, fire, and zoning codes for the intended use.

Verification from local zoning authority that proposed business use is permitted. Important for alcohol businesses in Mississippi where dry/wet status varies by county.

Local zoning verification that proposed business use is permitted in the zoning district. Required before most local business licenses in Mississippi municipalities.