License (Permit) Fees for Alcoholic Beverages
Restaurants, Bars, and Hotels
| On-premises retailer’s (except for private clubs and common carriers) | $925 |
| On-premises retailer’s for wine only | $475 |
| On-premises retailer’s for private clubs | $475 |
| On-premises retailer’s for common carriers, per vehicle | $145 |
Package Stores
| Package Retailer | $1825 |
Caterers
| Caterer | $1225 |
| Caterer with separate on-premises permit | $325 |
Food Trucks
| Food Truck Permit | $225 |
Delivery
| Delivery Service | $525 |
Temporary
| Temporary Permit for nonprofit charity or civic organization (Class 1) | $35 |
| Temporary Permit during the transfer process (Class 2) | $75 |
| Temporary Permit for retailer to serve complimentary wine (Class 3) | $35 |
| Temporary Permit for theatre | $35 |
| Temporary Permit for Charitable Auction | $35 |
Distilleries and Wineries
| Distillery (Class 1 Manufacturer) | |
| For annual production 5,000 gallons | $5,625 |
| For annual production of 5,000 gallons or more | $9,025 |
| Distillery Retailer | $925 |
| Native Spirits (Class 4 Manufacturer) | $625/1,000 gallons |
| Native Spirits Retailer | $625 |
| Winery (Class 2 Manufacturer) | $3625 |
| Native Winery (Class 3 Manufacturer) | $45/10,000 gallons |
| Native Wine Retailer | $125 |
| Festival Wine | $35 |
Specialty
| Solicitor (for use by a broker) | $125 |
| Hospitality Cart Permit (for use at golf courses with on-premises permits) | $0 |
| Merchant Permit (for the service of complimentary wine at certain establishments) | $475 |
| Charter Vessel Operator’s Permit (to allow the sale of alcohol on boats) | $225 |
| Event Venue Permit | $475 |
| Charter Ship Operator’s Permit | $225 |
| Research Permit (for the professional research of alcohol) | $225 |
| Special Service Permit (to sell alcohol to commercial airlines) | $475 |
*The fee amount listed for each permit is the combined cost of the privilege tax, the municipal/county license tax and the $25 fee to defray the cost of processing the permit application, as listed in Miss. Code Section 27-71-5.
The following information applies to alcoholic beverages. For the purposes of taxation and regulation, alcoholic beverages are liquors, spirits, and wines that contain more than 5% alcohol by weight. Beer, any malt-based beverage or wine that contains less than 5% alcohol is not included and is taxed under other statutes.
- Excise Tax on Alcoholic Beverages
- Mark-up on Wholesale Sale of Alcoholic Beverages
- Tax on Native Wine
- Liquor Distribution (internet ordering, product information, etc.)
- Permits (application forms, regulations)
- Enforcement (regulations, information)
Mark-up
Miss. Code Ann. Section 27-71-11 states that the Department shall add to the cost of alcoholic beverages a mark-up of 27 1/2% , inclusive of the 3% mark-up imposed by Section 27-71-7(2).
Native Wine
Miss. Code Ann. Section 67-5-13 levies an annual privilege license tax in an amount equal to $10.00 for each 10,000 gallons, or any part thereof, of native wine produced by a native winery.
Excise Tax (Miss. Code Ann. Section 27-72-7)
|
Distilled spirits |
$2.50 per gallon |
|
Sparkling wine and champagne |
$1.00 per gallon |
|
Wines in which 51% or more of the finished product by volume is obtained from the fermentation of vitas rotundifolia grapes |
$ .35 per gallon |
|
Other wines |
$ .35 per gallon |