Mississippi Occupational Licensing: Which State Board or Agency Licenses Your Business

If you are searching for a Mississippi occupational license, you have probably noticed that the state does not issue one general business license. The license you need depends on what you do. A contractor, a barber, a notary, a pawn shop operator and a charter fishing guide each answer to a different office. Some businesses also need a city or county privilege license on top of any state license, and a few activities need a permit from a tax agency rather than a licensing board.

This guide is a directory of who licenses what in Mississippi, so you can find the right office before you file anything. It is informational content, not legal or tax advice. Rules, fees and thresholds change, and the issuing agency's current instructions control. For complex situations, talk to a qualified attorney or CPA before you open.

Registrations that are not licenses

Forming your company and registering for sales tax are required steps for most businesses, but neither one authorizes you to perform a trade. Keep them separate in your planning so you do not assume you are fully permitted after filing paperwork with the Secretary of State.

• Entity formation. An LLC files a Certificate of Formation (Form F0100) with the Mississippi Secretary of State, Business Services Division. The filing fee is $50. A corporation files Articles of Incorporation (Form F0001) with the same $50 filing fee. Most online filings are processed immediately, and filings that need staff review are normally returned within 24 hours.
• Fictitious (assumed) business name. If you operate under a name other than your registered entity name, register it with the Secretary of State on Form F0070 for $25. This filing goes to the Secretary of State, not the county.
• Sales tax permit. If you make retail sales, register with the Mississippi Department of Revenue (DOR). The DOR describes this as a permit for the privilege of operating a business in Mississippi. There is no fee, although an applicant with no permanent Mississippi location may be asked to post a bond.

Tax treatment matters too. The Mississippi franchise tax applies to corporations, not to an LLC taxed as a partnership, so confirm how your entity is taxed before you assume the tax does or does not apply to you.

Local privilege licenses: cities, towns and counties

The closest thing Mississippi has to a general business license is the local privilege license. Every city, town and village can issue its own privilege license under Miss. Code 27-17. Your business location decides which office you deal with. Inside a municipality, the city issues the license. Outside any municipality, the county licenses the business.

Local fees vary, and this guide does not list them. Call the city clerk or the county office that covers your location and ask for the current fee schedule and application. Do this early so the license does not delay your opening.

Sales tax is a separate question. The state sales tax rate is 7%. Counties do not add a sales tax, and city sales tax levies apply only in Jackson and Tupelo. Elsewhere, the rate you collect is the 7% state rate. Confirm any other local tax that applies to your specific sales with the DOR at dor.ms.gov.

Who licenses what

Construction and real estate

• State Board of Contractors. Licenses contractors whose work meets the board's requirements. Confirm the current dollar thresholds and license classifications with the board before you bid on a job, because the right classification depends on the type and size of the work.
• Real Estate Commission. Licenses real estate brokers and salespeople. If you plan to broker property or collect commissions, the Commission is the office to contact first.
• Appraiser and home inspector licensing. Real estate appraisers and home inspectors are licensed at the state level, but which board administers each license needs to be confirmed before you apply. Check with the state agency that handles your specific credential.

Personal services and health

• Cosmetology and Barbering. Licenses cosmetologists and barbers. Individual practitioners and the services they perform are covered by the board's rules.
• Massage Therapy. Licenses massage therapists who practice in Mississippi.
• Mississippi State Department of Health (MSDH). MSDH handles a wide range of licensing. It covers child care, food service permits, health facilities and professional licenses, including tattoo artists. It also licenses non-dispensary medical cannabis operations. Personal care homes and home health agencies fall under MSDH Health Facilities Licensure, so start there if you plan to operate either one.

Many personal services businesses need both a professional license for the individual and a business-level approval for the location. Ask the board whether your shop, clinic or facility needs a separate registration.

Alcohol, cannabis and lending

• Department of Revenue. Issues alcoholic beverage control (ABC) permits and licenses medical cannabis dispensaries, in addition to the sales tax permit described above.
• Department of Banking and Consumer Finance (DBCF). Licenses pawn shops, title pledge lenders, mortgage lenders, small loan companies, check cashers, money transmitters and motor vehicle sales companies. Each category has its own application and requirements, so confirm the exact one that matches your business model.

Insurance, transportation and towing

• Insurance Department. Licenses insurance producers (agents), adjusters and electronic protection systems businesses.
• Department of Public Safety (DPS). Manages the towing rotation. A towing business that wants to be on the rotation deals with DPS for that approval, and the rotation is separate from any local business license you need in your city or county.

Marine, outdoors and government filings

• Mississippi Department of Marine Resources (MDMR). Licenses charter guides and seafood dealers.
• Secretary of State. Commissions notaries public, registers scrap metal businesses and issues tidelands leases. Notary commissions and scrap metal registration are separate from forming your entity, so you may need to complete both.

Licenses to confirm with the agency before you open

Several activities are regulated in Mississippi, but this guide does not state a settled fee, threshold or issuing office for them. Confirm each one directly with the named agency before you advertise the service or take a deposit:

• Pest control: Mississippi Department of Agriculture and Commerce (MDAC), 601-359-1100.
• Intrastate for-hire transportation. Confirm the issuing agency and the current requirements.
• Transportation network company (TNC) permits. Confirm the issuing agency and the current requirements.
• Freshwater fishing guide licenses. Confirm the issuing agency and the current requirements.
• Private security and private investigator work. Confirm the issuing agency and the current requirements.

A practical licensing checklist

1. List every activity your business will perform, including side services. A single business can trigger more than one license.
2. Find each activity in the directory above, then confirm the requirements with the board or agency. Board rules and statutes control, so treat this guide as a starting point.
3. Form your entity with the Secretary of State if you need one, and file any assumed name separately on Form F0070.
4. Register for a sales tax permit with the DOR if you make retail sales.
5. Call the city clerk or county office for the local privilege license that covers your address.
6. Calendar your annual report. An LLC annual report (Form F0108) is due April 15 each year, may be filed on or after January 1, carries no fee, and must be filed online. Failure to file can lead to administrative dissolution. A profit corporation files Form F0008 for a $25 fee by April 15, and a nonprofit corporation files by May 15.
7. Remember that Mississippi has no state minimum wage law, so federal wage rules set the floor for hourly pay.

Where to start

• Mississippi Secretary of State, Business Services: sos.ms.gov/business-services
• Business entity search: corp.sos.ms.gov business search
• Sales tax registration: DOR sales and use tax registration
• Mississippi Small Business Development Center Network, with 19 locations statewide: mississippisbdc.org

Start with the activity that carries the most risk or the longest approval time, because that license often controls your opening date. Once you know which office issues it, the rest of your filings usually fall into place.