The Department of Revenue is the primary agency for collecting tax revenues that support state and local governments in Mississippi. This website provides information about the various taxes administered, access to online filing, and forms.
The Department of Revenue is responsible for titling and registration of motor vehicles, monitoring ad valorem assessments throughout the state to ensure consistent appraisal and valuation of properties among the municipalities and counties of the state, enforcement of Mississippi's Prohibition and Local Option Law and operating as the wholesale distributor of alcoholic beverages.
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Income Tax Filing Deadline Notice 80-20-001
Mississippi law allows cities to establish a Leisure and
Recreation District (LRD). LRDs are established by city ordinance.
Restaurants and bars located within the boundaries of an LRD may serve mixed
drinks to their patrons and allow patrons to leave the licensed premises with
an open container of alcohol (to-go cup). However, patrons must stay
within the boundaries of the LRD. Enforcement of the LRD is performed by
local law enforcement personnel. A list of all municipalities that have
established an LRD can be found here. LRDs
Due to the emergency situation all Mississippians are
facing, ABC is now allowing drinks in the "to go" orders made by
patrons for curbside pick-up if the restaurant is located in an LRD. It is
still illegal for premises outside of LRD's to allow patrons to leave with
mixed drinks. This is because there is a statutory prohibition on patrons
leaving a restaurant or bar with alcohol unless they are located in an LRD.
Therefore, it is not legal for permittees outside of an LRD's boundaries to
include mixed drinks in their "to go" orders.
Permittees in an LRD can serve “to-go” cups for curbside
service until Restaurants and Bars are allowed to open for normal business; permittees outside of an LRD cannot serve “to-go” cups for curbside
service .Please contact your city if you are unsure if you are located within
an LRD or if you have any other questions about an LRD.