Food Truck Permits & Licenses in Hattiesburg, MS

Required for all LLCs. Annual report also required ($0 fee if filed online). Source confirms current fees as of 2024.

Applies to all domestic LLCs. Online filing via SOSBiz portal recommended.

Required only if DBA used. Renewed only upon name change. County-level filing not required in MS.

Required for all food service establishments including mobile food units (food trucks). Plan review and inspection prerequisites. Apply via county health department.

Specific to food trucks/mobile units. Requires vehicle inspection, commissary agreement, and compliance with Food Code. No separate fee listed.

Required for all retailers. Food trucks selling prepared food are subject to 7% state sales tax.

Many municipalities require a surety bond (typically $5,000–$10,000) as part of the mobile food vendor licensing process to ensure compliance with health and safety regulations. Bond amounts and requirements vary by jurisdiction. Example: City of Jackson requires a $5,000 bond (Jackson City Code § 27-108).

Not legally mandated by Mississippi state law. However, it is strongly recommended due to risk of foodborne illness or contamination claims. Often covered under general liability policies. No direct enforcement agency.

Required if withholding MS income tax from employee wages. Food trucks with staff need this.

Food trucks selling prepared food are required to collect and remit Mississippi sales tax. The state sales tax rate is 7%. Local sales tax may also apply depending on the city or county. Registration is done through the Mississippi Taxpayer Access Point (MS-TAP).

Required if the food truck LLC has employees. Employers must withhold state income tax from employee wages and remit it to the Mississippi Department of Revenue. Registration is completed via MS-TAP.

All employers with one or more employees must register. New employers pay a standard rate of 2.7% on the first $7,000 of wages per employee annually. Registration is done through MDES.

All LLCs formed or registered to do business in Mississippi must file an annual franchise tax report and pay a $150 fee. This is not based on income but is a privilege tax for doing business in the state.

Even single-member LLCs without employees may need an EIN if they choose to be taxed as a corporation. Obtained online via IRS website.

Most Mississippi cities (e.g., Jackson, Gulfport, Hattiesburg) require food trucks to obtain a local business license or pay a privilege tax. Requirements vary significantly by location. Contact individual city clerk’s office for specific rules. Example: City of Jackson requires a Business Privilege License for mobile vendors.

A single-member LLC is disregarded for federal tax purposes and reports income on the owner’s personal return (Schedule C). Multi-member LLCs file Form 1065. The LLC itself does not pay federal income tax unless it elects corporate taxation.

Employers must file Form 941 equivalent (MS-941) and remit withheld state income tax. Frequency (monthly or quarterly) is determined by the Department of Revenue based on tax liability volume.

Food trucks must file Form ST-101 electronically via MS-TAP. Frequency (monthly or quarterly) is assigned by the Department of Revenue based on sales volume.

Required in all Mississippi jurisdictions where food trucks operate. Must comply with health inspections, food safety standards, and location restrictions. Separate from state tax permits.

Required for all businesses operating within Jackson city limits, including food trucks. Food service businesses may require additional endorsements.

Not required by Mississippi law for food truck operators. Typically relevant for consultants or service professionals, not food vendors. No regulatory enforcement.

Required only if the food truck holds an alcohol license. Mississippi ABC mandates proof of liquor liability insurance (typically $1 million) for all licensed establishments. Food trucks without alcohol service are exempt.

Required for all LLCs to file federal taxes, even with no employees. Can be obtained online at no cost via IRS Form SS-4.

A single-member LLC is disregarded as an entity for federal tax purposes and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. All must comply with estimated quarterly tax payments if expecting tax liability over $1,000.

Applies if the food truck employs workers. Requires compliance with general safety standards including safe handling of hot surfaces, fire extinguishers, electrical safety, and injury reporting. Employers must display OSHA poster (Form 2203). Exempt if only owner-operator with no employees.

Food truck must provide equal access to goods and services for people with disabilities. While full ADA Title III applies, mobile vendors are not required to meet all physical accessibility standards (e.g., ramp), but must serve customers effectively (e.g., staff assistance, accessible ordering). Website (if any) must be ADA-compliant.

If food truck disposes of wastewater (e.g., sink drainage) into municipal sewer, must comply with Clean Water Act. Prohibited from dumping grease or food waste into storm drains. May require pretreatment or adherence to local sewer authority rules. EPA enforces federal standards, but most enforcement is delegated to state/local agencies.

Applies to all businesses engaged in commerce. Prohibits deceptive or misleading advertising (e.g., false claims about food sourcing, prices, or hours). Required to honor stated refund policies and disclose material connections (e.g., paid endorsements). Applies to website, social media, and on-truck signage.

All employers must complete Form I-9 to verify identity and work authorization for every employee. Applies regardless of business size. Form must be retained for 3 years after hire date or 1 year after employment ends, whichever is later.

Applies if food truck operates outside city limits in Hinds County. Verify exact location.

Requires inspection of propane systems, extinguishers, and egress. Specific to mobile food vendors per Jackson Code Sec. 15-3.

Food trucks classified as "mobile food units." Local health departments (e.g., Hinds County Health Dept) conduct inspections. Plan review required pre-operation.

Food trucks must comply with Jackson Zoning Ordinance Chapter 26, Article X - Mobile Food Vendors. Prohibited in certain residential zones.

Required for all new or significantly modified food trucks. Ensures compliance with FDA Food Code as adopted by MS.

Per Jackson Code of Ordinances Sec. 21-102. Food truck menu boards often exempt if temporary.

Required for street vending. Duration typically 1-30 days. Traffic control plan may be required for high-volume locations.

Separate from city requirements if operating in county jurisdiction.

Mandatory for employers with five or more employees in Mississippi under Mississippi Code § 71-3-7. Sole proprietors and partners are not counted as employees unless they elect coverage. Food truck LLCs with no employees are exempt from this requirement.

Not mandated directly by state law but universally required by local health departments (e.g., Jackson, Gulfport) as part of mobile food establishment licensing. Often required to show proof of at least $1 million in general liability coverage. Enforced through local health permits.

Required under Mississippi Code § 63-15-101. All commercial vehicles, including food trucks, must carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25). Coverage applies to vehicles titled or operated in Mississippi.

Food trucks must obtain a food establishment permit from the Mississippi State Department of Health or local health authority. Permit requires annual renewal and is contingent on passing health inspections. Application includes site plan and operational details.

Mobile food units are inspected annually by the Office of Food Safety. Inspections follow FDA Food Code standards, including food storage, temperature control, handwashing, and sanitation.

All mobile food units using flammable fuel (e.g., propane) must pass fire safety inspection. Includes checking gas lines, extinguishers, ventilation, and electrical systems. Certificate must be kept on premises.

Food truck must display current sales tax license, food handler’s permit, and local business license (if applicable) in a visible location inside or on the unit.

Employers must display federal posters including Minimum Wage, EEO, OSHA, and FMLA. Mississippi does not require additional state-specific posters. Posters must be accessible to employees.

Businesses with 11 or more employees must maintain OSHA Form 300 (log of injuries/illnesses) and post summary Form 300A each year. Exempt if under 10 employees or in low-risk industry (e.g., food service may be exempt based on NAICS code).

Applies if food truck has employees. Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate for hours over 40/week), and proper recordkeeping. Applies regardless of revenue. Exemptions are rare for food service roles.

All domestic food facilities that manufacture, process, pack, or hold food must register with FDA. Food trucks that prepare and sell food are considered food facilities. Registration must be renewed every 2 years during even-numbered years. Required under the Bioterrorism Act of 2002.

While FDA does not directly inspect food trucks, it sets the Food Code adopted by states. Mississippi follows FDA Food Code. Requirements include safe food handling, temperature control, source disclosure (e.g., raw items), and allergen labeling. FDA also enforces federal food labeling laws (e.g., ingredient lists if prepackaged).

FDA requires biennial renewal of food facility registration. Failure to renew renders the facility in violation of federal law. Applies to all food trucks registered under 21 CFR Part 174.

All Mississippi LLCs must file an annual report with the Secretary of State. The report includes business address, registered agent, and management structure. Filing can be completed online via the Secretary of State’s Business Services portal.

Sales tax licenses do not require periodic renewal but must be maintained in active status. Businesses must renew registration if there are changes in ownership, location, or structure. Sales tax returns are filed monthly, quarterly, or annually based on volume.

Food trucks selling prepared food must collect and remit sales tax. Filing frequency (monthly, quarterly, annual) is assigned by DOR based on expected sales volume. Must file even with $0 sales.

LLC owners must make quarterly estimated tax payments for self-employment and income taxes. Single-member LLCs report on Schedule C (Form 1040).

EIN is issued once and does not require renewal. However, a new EIN may be needed if business structure changes (e.g., from sole proprietorship to LLC).

Many Mississippi cities (e.g., Jackson, Biloxi, Hattiesburg) require a local business license for food trucks. Renewal is annual and may require proof of state permits and insurance.

Businesses must keep invoices, sales records, exemption certificates, and tax returns for at least 4 years. Records must be available for inspection by DOR upon request.

Businesses must issue Form 1099-NEC to non-employee individuals or entities paid $600+ in a calendar year. Copy must be filed with IRS by January 31.

Employers must file Form MD-5 every quarter and pay unemployment insurance tax on first $7,000 of wages per employee. New employers start at 2.7% rate.

All employers in Mississippi must report newly hired and rehired employees to the state directory. Can be done online via the Mississippi New Hire Reporting Center.

Required for all food trucks. Includes inspection of vehicle, cooking equipment, water supply, and waste disposal. Must comply with MSDH Mobile Food Unit Standards. Proof of compliance required for operation.

Food trucks must have a written agreement with an approved commissary for food prep, cleaning, and storage. The commissary must be licensed and inspected. Proof required during permit application.