ABC Permit Fees

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

 

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.


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