Coffee Shop / Cafe Permits & Licenses in Biloxi, MS

Required for all LLCs. Annual report filing also required separately (see below).

All domestic LLCs must file annually regardless of business type.

Required if DBA used. Renew every 10 years for $10 fee.

Plan review required pre-opening ($200+). Local health departments enforce.

7% state sales tax rate; local rates add 0-1%. Monthly/quarterly filing required.

Required for employers. Quarterly/annual returns filed.

Quarterly contributions required.

Cafes in Mississippi must collect and remit sales tax on all taxable sales. The current state sales tax rate is 7%. Local jurisdictions may impose additional sales taxes. Registration is done via the Mississippi Taxpayer Access Point (MS-TAP).

Employers must register to withhold state income tax from employee wages. Registration is completed through MS-TAP. Applies to all employers in Mississippi, including LLCs with staff.

All employers with one or more employees must register with MDES and pay unemployment insurance taxes. New employers pay a standard rate of 2.7% on the first $7,000 of each employee’s wages annually until experience rating is established.

All LLCs registered in Mississippi must file an annual franchise tax return and pay a minimum tax of $150, regardless of income. Due each year by April 15. Form 8879-FT must be filed with the Secretary of State.

Most cities and counties in Mississippi require a local business license or privilege tax for operating a coffee shop. Examples include Jackson, Gulfport, and Southaven. Fees and requirements vary. Contact local clerk for specific rules. Not required in unincorporated areas unless county imposes tax.

Even without employees, multi-member LLCs or those electing corporate taxation must have an EIN. Single-member LLCs without employees may use the owner’s SSN but are encouraged to obtain an EIN for liability protection. Applied for online via IRS website.

While not a tax, this is a mandatory regulatory requirement. Coffee shops serving food (e.g., pastries, sandwiches) must obtain a food service permit from the local county health department. Requires inspection and staff food handler training. Renewal typically annual.

Required for all businesses operating within Jackson city limits. Fee based on gross receipts per Code of Ordinances Sec. 18-2.

Applies if outside city limits in Hinds County. Per Hinds County Code Sec. 34-1 et seq.

Verify property zoning allows "restaurant/cafe" use per Jackson Zoning Ordinance Article II. Site plan review required.

Required for tenant improvements, plumbing, electrical. Per International Building Code as adopted by city ordinance.

Comply with Jackson Sign Ordinance Sec. 90-301 et seq. Size/location restrictions apply.

Required for all food/beverage service. Plan review $200. Per MS Rules 15-21-5. MSDH district office serves Hinds County.

Kitchen hood suppression systems require inspection. Per IFC Chapter 1, Section 105.

Final approval after passing building, fire, health inspections. Jackson Code Sec. 14-4.

Annual inspection required. Per adopted fire code.

Person-in-charge must be certified. Required for food service operations.

Issued after passing fire inspection. Per MS Fire Code § 105.1.

Mandatory for all employers with five or more employees in Mississippi (MS Code § 71-3-7). Agricultural, domestic, railroad, and some casual workers are exempt. Sole proprietors without employees are not required to carry coverage but may elect to do so.

Not legally required by Mississippi state law, but strongly recommended and often required by landlords, lenders, or contracts. Covers third-party bodily injury, property damage, and advertising injury.

Not legally required for coffee shops in Mississippi. May be advisable if offering consulting services (e.g., catering planning), but standard operations do not require it.

Not required statewide. Some cities may require a surety bond as part of the business license process to ensure compliance with local codes. Check with city clerk or county administrator.

Required under Mississippi Financial Responsibility Law (MS Code § 63-15-1) if the business owns or regularly operates a vehicle. Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage.

Employers must withhold state income tax from employee wages and file Form 5101 (monthly/quarterly) and Form W-2/1099 reconciliation annually. Due dates depend on the reporting period assigned by DOR.

Employers must file Form 941 quarterly for federal income tax, Social Security, and Medicare withholding. Form 940 is annual for federal unemployment tax. W-2 and 1099 forms must be filed with IRS and provided to employees/contractors by January 31.

All businesses collecting sales tax must file returns (Form ST-1) on a schedule determined by DOR. Most small coffee shops file quarterly. Due dates depend on reporting period.

Employers must display OSHA Form 2203 (Job Safety and Workplace Rights) in a conspicuous location. Available for free download from OSHA website. Applies to all employers with employees.

Not legally required by Mississippi law, but highly recommended for businesses selling food and beverages. Covers claims related to illness or injury from consumed products.

Mandatory for any coffee shop that obtains a liquor license and serves alcohol. Required as part of ABC license conditions. Mississippi ABC requires proof of liquor liability insurance (typically $1 million per incident).

While not insurance, this is a related regulatory requirement. At least one employee (often the manager) must have a valid food handler’s certificate. Required under Mississippi Food Code. Training must be from an accredited provider.

While not required for single-member LLCs with no employees, most coffee shops will need an EIN for banking and vendor relationships. Application is free via IRS Form SS-4.

Coffee shop LLCs must report income and expenses on Schedule C (Form 1040) if single-member, or Form 1065 if multi-member. Self-employment tax applies to net profits.

Coffee shops must provide a safe workplace, including proper handling of hot equipment (espresso machines, grills), slip-resistant flooring, accessible emergency exits, and employee training. Required to display OSHA poster (available free online).

Coffee shops must be accessible to customers with disabilities: accessible entrances, counters, restrooms (if provided), and clear floor space. New construction or major renovations must comply with ADA Standards for Accessible Design.

Technicians servicing refrigeration systems must be EPA Section 608 certified. The business must maintain records of refrigerant handling. Does not apply to small appliances under 5 lbs refrigerant unless used commercially.

Coffee shops must ensure all advertising (menu boards, websites, social media) is truthful and not misleading (e.g., "organic" claims must meet USDA standards, "locally sourced" must be accurate). Menu labeling requirements may overlap with FDA.

Coffee shop must pay at least federal minimum wage ($7.25/hour), track hours for non-exempt employees, and pay overtime (1.5x regular rate) for hours over 40/week. Tip credit rules apply: employers may pay tipped employees $2.13/hour if tips bring total to at least $7.25.

Coffee shop must verify identity and work authorization for every employee using Form I-9. Original documents must be examined. E-Verify is not required federally unless state or contract mandates it.

Coffee shops that serve food (e.g., pastries, sandwiches) or brew coffee for on-site consumption are considered food facilities and must register with the FDA. Registration is done electronically via the FDA’s Food Facility Registration system.

Chain coffee shops must display calorie counts on menus and menu boards, provide additional nutrition information upon request, and include calorie disclosure on self-service items. Independent coffee shops with fewer than 20 locations are exempt.

Requires eligible employees (worked 1,250 hours in past 12 months, employed 12 months, at a site with 50+ employees within 75 miles) to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small coffee shops do not meet threshold.

Employers must display required state labor law posters, including Minimum Wage, Workers’ Compensation, and EEO. Available from MDES website. Required for all employers with employees in Mississippi.

Federal law requires businesses to retain tax-related records (e.g., receipts, invoices, payroll) for at least 3 years. Mississippi requires 4 years for payroll tax records. Best practice: keep 7 years for full compliance.

At least one employee (typically manager) must hold a valid Food Protection Manager Certification (e.g., ServSafe). Certification must be renewed every 5 years via exam. Required for permit issuance.

All public accommodations, including coffee shops, must comply with ADA standards for accessibility. Includes entrances, restrooms, counters, and seating. No filing required, but must be maintained continuously.

Local jurisdictions may require periodic building code inspections for occupancy permits. Includes structural, electrical, plumbing, and accessibility compliance. Contact local building department for specific schedule.

Employers must file Form UIA-6 or UIA-6A quarterly and pay unemployment insurance tax. Rate varies by employer history. First $7,000 of wages per employee taxed annually.

All LLCs registered in Mississippi must file an annual report with the Secretary of State by April 30. This includes basic business information such as principal address, registered agent, and management structure. Failure to file may lead to loss of good standing or dissolution.

Sales Tax License is issued biennially. The Mississippi Department of Revenue (DOR) mails renewal notices. Coffee shops must collect and remit sales tax on all taxable sales. License must be renewed to continue legal operation.

All retail food establishments, including coffee shops, must obtain and renew an annual permit from MSDH or local health department. Inspections are required prior to issuance. Fees and deadlines vary by jurisdiction.

Routine inspections ensure compliance with food safety codes. Unannounced inspections check for proper storage, sanitation, pest control, and employee hygiene. Results are publicly available.

Coffee shops with customer seating are classified as assembly occupancies and require periodic fire safety inspections. Checks include exits, fire extinguishers, alarms, sprinklers, and occupancy load compliance.

While obtaining an EIN is a one-time action, its ongoing use is required for payroll tax filings, annual information returns, and banking. Multi-member LLCs and those with employees must use EIN for all federal tax purposes.