Leisure and Recreation District (LRD)

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.

 ​

 

​​​​

Article Date:   4/7/2020    |   Expiration Date:   4/7/2030


View all news >>

Recent News
Notice of Food Delivery Services | 9/16/2020
Mississippi Sales Tax will no longer be due on the sale of food through third-party delivery services where the delivery service allows customers to order food to be delivered from a restaurant of the customer's choosing and pay for the food through the delivery service's app or website.​

​​​
Children's Promise Act-Limit Reached for 2020-ECOs | 9/2/2020
The aggregate am​ount of tax credits that may be allocated by the Department of Revenue to certain businesses making voluntary cash contributions to eligible charitable organizations under Miss. Code Ann. Section 27-7-22.41 has been reached. Thus, unless businesses fail to make the contributions to the charitable organizations specified on the applications, there will be no additional funds to allocate for the 2020 year.

​​​​​​​​​​​​​​​​​​​​​​​​
Children's Promise Act-Limit Reached for 2020-QCO/QFCCOs | 9/2/2020
​​​The aggregate amount of tax credits that may be allocated by the Department of Revenue to individuals making voluntary cash contributions to a qualifying charitable organization or a qualifying foster care charitable organization under Miss. Code Ann. Section 27-7-22.39 has been reached. Thus, unless business fail to make the contributions to the charitable organizations specified on the applications, there will be no additional funds to allocate for the 2020 year. ​​​​
Children’s Promise Act - House Bill 1729 | 7/27/2020
2020 Second Amendment Holiday | 7/21/2020
The 2020 Second Amendment Holiday will take place between 12:01 A.M. Friday, August 28, 2020 and 12:00 Midnight Sunday, August 30, 2020. Please see the following link for additional information:

​​​
1 - 5 Next