Restaurant Permits & Licenses in Southaven, MS

Required for all LLCs. Annual report also required (see separate entry).

Applies to all domestic LLCs. Online filing preferred.

Required if restaurant uses a trade name/DBA. Renew every 10 years for $25.

Required for all restaurants/food service establishments. Plan review ($200-$500) required prior to construction/renovation.

ANSI-accredited program required (e.g., ServSafe, NRA ServSafe). Certification valid 5 years.

Required for restaurants using private septic systems.

7% state sales tax + local (total often 7.25%). Monthly/quarterly filing based on revenue.

Required if paying wages to MS residents or non-residents working in MS.

7% tax on prepared food/beverages (in addition to sales tax).

Restaurants must collect and remit sales tax on all prepared food and non-alcoholic beverages. Mississippi state sales tax rate is 7%. Local jurisdictions may impose additional sales taxes. Registration is done via the Mississippi Taxpayer Access Point (MS-TAP).

Required for all employers withholding state income tax from employee wages. Employers must register through MS-TAP and file Form 941 (quarterly) and Form W-2 equivalents annually.

All LLCs and employers must obtain an EIN. Even single-member LLCs without employees may need one for tax filing or banking. Apply online via IRS.gov.

While single-member LLCs with no employees may operate using the owner's SSN, obtaining an EIN is strongly recommended for liability protection and banking purposes. All multi-member LLCs must have an EIN.

A single-member LLC is treated as a disregarded entity and reports income on Schedule C of Form 1040. Multi-member LLCs file Form 1065 (partnership). LLCs with employees must also file Form 941 quarterly. All restaurant owners must pay self-employment tax on net earnings.

Restaurants must provide a safe workplace, including hazard communication training, accessible safety data sheets (SDS), proper handling of cleaning chemicals, and reporting of work-related injuries. Posting OSHA’s “Job Safety and Health Protection” poster (Form 2203) is mandatory for all employers with employees.

Restaurants must remove architectural barriers where "readily achievable" (e.g., installing ramps, accessible tables, accessible restrooms). Menus must be available in accessible formats upon request. Staff must be trained on ADA policies.

Restaurants must install and maintain grease traps or interceptors to prevent fats, oils, and grease (FOG) from entering sewers. Must comply with local pretreatment programs under the Clean Water Act. Proper storage and disposal of hazardous cleaning chemicals also required.

Restaurants must ensure all advertising (menus, websites, social media) is truthful and not misleading (e.g., portion sizes, ingredient claims, pricing). "Gluten-free" or "organic" claims must meet FDA/USDA standards. FTC enforces Section 5 of the FTC Act prohibiting deceptive practices.

Restaurants must pay at least federal minimum wage ($7.25/hour) and overtime (1.5x regular rate) for hours over 40/week. Tip credits allowed under FLSA if conditions are met (e.g., tip credit notice, $2.13/hour minimum cash wage). Recordkeeping of hours and wages required.

All employers must complete Form I-9 to verify identity and work authorization for every employee. Must retain for 3 years after hire or 1 year after employment ends, whichever is later. E-Verify is not required federally but may be mandated by state law.

Restaurants with 50+ employees within a 75-mile radius must provide eligible employees (worked 1,250 hours in past 12 months) up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Notice requirements and certification procedures apply.

FDA issues the Food Code as guidance; states adopt it into law. Mississippi follows FDA Food Code standards for food handling, storage, temperature control, and employee hygiene. Federal role is advisory, but compliance is mandatory under state law.

Most restaurants serving alcohol only on-premises do not need a federal TTB permit. However, if selling alcohol for off-site consumption (e.g., under pandemic-era rules) or producing beer/wine on-site, a federal Basic Permit (Form 5630.5) is required. Mississippi requires separate state-level alcohol license.

Most restaurants are exempt. HACCP is required only for USDA-regulated meat and poultry processors. Restaurants that merely cook and serve meat are not subject to federal HACCP rules.

Employers must register with MDES and pay state unemployment insurance (SUI) tax. Tax rate varies by experience rating; new employers pay 2.7%. Filed and paid quarterly using Form UI-001.

All LLCs in Mississippi must file an Annual Report with the Secretary of State. While not a tax per se, it is a mandatory compliance obligation. No franchise tax based on net income, but LLCs are subject to federal income taxation as pass-through entities.

LLC with multiple members is treated as a partnership and must file Form 1065. Single-member LLC is disregarded and reports income on owner’s Schedule C. EIN required. No federal income tax at entity level for pass-throughs.

Most cities and counties in Mississippi require a local business license or privilege tax for restaurants. Fees and requirements vary (e.g., Jackson, Gulfport, Biloxi). Contact local clerk for specific rules. Example: City of Gulfport Business License – https://www.gulfportms.gov/business-license/

Restaurants selling alcohol must obtain a state alcohol license and register for excise tax reporting. Mississippi imposes a 5% excise tax on gross receipts from alcohol sales. Must file monthly or quarterly via MS-TAP.

Required for all businesses operating within Jackson city limits; restaurants categorized under food service

Applies if restaurant located outside city limits in Hinds County; Jackson is in Hinds County

Must verify property zoned C-3 or equivalent for food service; site plan review required

Commercial plan review required for restaurants; inspections at multiple stages

Chapter 36, Article V of Jackson Code of Ordinances; freestanding signs limited to 50 sq ft in C districts

Plan review required pre-opening; must comply with Mississippi Food Code (adopted 2022)

All LLCs registered in Mississippi must file an annual report by April 15 each year. The report includes current business address, registered agent, and management information. Filing is done online via the Mississippi Secretary of State website.

Restaurants collecting sales tax must file Form 99-101 electronically. Filing frequency is determined by the Department of Revenue based on average monthly tax liability. Most restaurants file monthly or quarterly. Due dates are the 20th of the month following the reporting period.

Employers must withhold state income tax from employee wages and file Form 51-101. Most new employers start with monthly filings. Due date is the 15th of the month following the reporting period.

An EIN is required once, but ongoing tax filings (e.g., Form 941 quarterly) are mandatory. Form 941 (quarterly federal tax return) due on the 15th of the month following the quarter (April 30, July 31, October 31, January 31). Form 940 (federal unemployment tax) due January 31 annually.

All restaurants must obtain a food service establishment permit from the local county health department. Permits are issued annually and require inspection. Renewal deadlines vary by jurisdiction. Contact local health department for exact date and fee.

Routine inspections are conducted by local health departments to ensure compliance with food safety regulations. Unannounced inspections are standard. Frequency may increase based on risk level or prior violations.

Restaurants are classified as Assembly Occupancies and require periodic fire safety inspections. The State Fire Marshal or local fire department conducts inspections for compliance with NFPA codes, including exits, fire extinguishers, alarms, and suppression systems. Frequency varies by local authority but is typically annual.

Employers must display federal labor law posters including the Minimum Wage, EEO, OSHA, and Family and Medical Leave Act (if applicable). Mississippi also requires posting of state labor laws. Posters must be visible to employees. Failure to post may result in penalties during DOL or OSHA investigations.

Restaurants with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually from February 1 to April 30. Records must be kept for 5 years. Exempt if fewer than 10 employees or classified as low-risk (but restaurants are not exempt).

IRS requires retention of employment tax records for at least 4 years. Sales tax records must be kept for 4 years in Mississippi. Business owners should retain financial statements, receipts, and tax returns for a minimum of 4 years. OSHA records must be kept for 5 years.

All restaurants open to the public must comply with ADA Title III, ensuring accessibility for customers with disabilities. This includes physical access, signage, and service policies. No formal renewal, but ongoing compliance is required. Modifications may be needed during renovations.

Most cities and counties in Mississippi require a local business license or occupational license. Renewal deadlines and fees vary (e.g., Jackson requires renewal by March 1 annually). Contact local clerk for specific requirements.

At least one employee must hold a valid Certified Food Manager (CFM) credential, obtained through an ANSI-accredited exam (e.g., ServSafe, Prometric). Certification is valid for 5 years. Proof must be available during health inspections.

NFPA 1 compliance; hood suppression systems required for kitchens

Verifies compliance with building, fire, zoning codes; restaurant typically "A-2" occupancy

Section 22-86 Jackson Code; monitored systems must register with city

Section 36-61; off-street parking must be provided; traffic study may be required for large venues

Sole proprietors and partners are exempt from mandatory coverage unless they elect to be covered. Agricultural workers and domestic workers in private homes are generally excluded. Coverage is legally required for all employers with five or more employees in Mississippi. Employers must either purchase insurance from an authorized carrier or qualify as self-insured.

Mississippi law requires all motor vehicles operated on public roads to be covered by liability insurance meeting minimum limits: $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25). This applies regardless of business type. Coverage must be maintained continuously.

While Mississippi does not explicitly mandate a specific amount of liquor liability insurance by statute, the MABC requires proof of liability insurance (typically $1–2 million general liability) as part of the liquor license application process. Liquor liability is often included in general liability policies but may require endorsement. This is a de facto requirement for any restaurant serving alcohol.

A $10,000 surety bond is required for all on-premises retail liquor licenses (e.g., restaurants serving alcohol). The bond ensures compliance with state alcohol laws. It is not an insurance policy but a financial guarantee to the state. Bond must be issued by a surety company licensed in Mississippi.

General liability insurance is not legally required by the State of Mississippi for restaurants. However, it is strongly recommended and often required by landlords, lenders, or third-party contracts. It protects against customer injury claims (e.g., slip and fall). While not a state mandate, it is considered essential for risk management in the restaurant industry.

Mississippi does not require professional liability or errors and omissions (E&O) insurance for restaurants. This type of insurance is typically relevant for professional service providers (e.g., consultants, lawyers). For restaurants, general liability and liquor liability are more relevant. E&O is not applicable unless offering professional advice (e.g., dietary consulting), which is not standard for most restaurants.

Product liability coverage is not legally required in Mississippi for restaurants. However, it is typically included in general liability policies and protects against claims related to foodborne illness or contaminated food. While not mandated, it is a critical component of risk management for food service businesses. Federal food safety regulations (FDA Food Code) apply but do not require insurance.