Mississippi Business License Requirements by City: Who Issues It, Renewal Date and Add-On Permits

If you have read that a business in Mississippi needs "a state business license," that is not quite right. Mississippi has no state general business license. In practice, mississippi business license requirements come from three places: a privilege license from your city, a registration with the Secretary of State, and a sales tax permit from the Department of Revenue if you sell at retail. This guide explains who issues each one, how the city piece works, and what to confirm before you open.

Disclaimer: This guide is informational content, not legal or tax advice. Licensing rules, fees and deadlines change, and the figures here reflect 2026. Confirm current requirements with the issuing office, and consult a qualified attorney or CPA for your situation.

What the state does and does not license

Three state-level filings are often mistaken for a license. None of them permits you to operate.

• Entity formation. An LLC is formed by filing a Certificate of Formation (Form F0100) with the Mississippi Secretary of State. The filing fee is $50. A corporation files Articles of Incorporation (Form F0001) for the same $50 fee. This registers your company's existence. It is not a license to sell or provide services.
• Fictitious (assumed) business name. If you operate under a name other than your registered entity name, you file a Fictitious Business Name Registration (Form F0070) with the Secretary of State, not the county. The fee is $25.
• Sales tax permit. Businesses making retail sales register with the Mississippi Department of Revenue. The DOR describes this as a permit for the privilege of operating a business in Mississippi. There is no fee, although a bond may be required for applicants with no permanent Mississippi location.

Occupational and industry licenses are a separate category. The relevant state board issues them, and whether you need one depends entirely on your trade. Check with the board that governs your work before you advertise services.

Cities issue the local license, and counties cover the rest

Under Miss. Code 27-17, every city, town and village issues its own privilege license. Counties license only businesses located outside municipal limits. The office you deal with therefore depends on where your business physically sits. If you are unsure whether your address is inside city limits, ask the city clerk before you apply to the county.

Because each city sets its own forms, process and timing, the fee grid is statewide under Miss. Code 27-17-9 but the administration is local. Ask your city for the current fee and renewal date before you budget. A city that is not listed in the table below has no official page we could confirm, so contact its city clerk directly.

City-by-city issuers, renewal timing and online options

The table lists the issuing office, the public phone number where one was confirmed, the renewal pattern, and whether an online process is available.

City	Issuing office	Phone	Renewal timing	Online options
Southaven	City Clerk	662-280-6554	December 31	No online option confirmed
Olive Branch	City Clerk	662-892-9238	September 30	Electronic applications required since October 21, 2025
Horn Lake	Planning Department	662-393-6705	Confirm with the city	No online option confirmed
Starkville	City Clerk	662-323-2525, ext. 5002	Anniversary of the month the business opened	No online option confirmed
Brandon	City Clerk	601-825-5021	December 31, with a 10% penalty, then 1% a month	No online option confirmed
Pearl	Community Development	601-932-3526	Confirm with the city	iWorQ portal
Madison	Finance and Administration	Confirm with the city	Confirm with the city	No online option confirmed
Jackson	Business Licensing Division	601-960-1148	Same month the license expires	OpenGov portal; a notarized privilege tax form is required
Laurel	Confirm with the city	Confirm with the city	12 months from the issue date	No online option confirmed
Ocean Springs	City Clerk	228-875-4236	September 30	No online option confirmed
Long Beach	Confirm with the city	Confirm with the city	September 30	No online option confirmed
Cleveland	Confirm with the city	Confirm with the city	September 30	Online application form

How the renewal patterns work

Renewal timing falls into three patterns, and the pattern tells you how to calendar it.

• Fixed date. Olive Branch, Ocean Springs, Long Beach and Cleveland renew on September 30. Southaven and Brandon renew on December 31. Brandon adds a 10% penalty if you are late, then 1% a month.
• Anniversary of issue. Laurel counts 12 months from the issue date. Starkville uses the month the business opened, and Jackson uses the month the license expires. If you opened in a different month than your license was issued, double-check which month governs your renewal before you set a reminder.
• Unconfirmed. For Pearl, Horn Lake and Madison, a renewal date is not confirmed. Ask the issuing office for the date in writing.

Olive Branch now requires electronic applications, so start there if you are filing in that city. Jackson requires the notarized privilege tax form, so arrange a notary before you visit or upload.

Add-on permits and taxes to check

A city license is often only the first filing. These add-ons apply to many of the same businesses.

State and local sales tax

The Mississippi state sales tax rate is 7%. There is no county sales tax add-on. Cities levy their own sales tax only in Jackson and Tupelo, so if you sell taxable goods in either city, confirm the local rate with that city and with the DOR. Apply for your sales tax permit through the DOR sales and use tax registration page. The DOR's main site is dor.ms.gov.

Income and franchise taxes depend on entity type

How your entity is taxed determines which tax applies to you.

• LLC taxed as a partnership or disregarded entity. Income passes through to the members, who report it on their Mississippi returns. The franchise tax does not apply to this LLC.
• LLC taxed as a corporation, or a corporation. Mississippi corporate income tax is 0% on the first $5,000 of taxable income, 4% on the next $5,000, and 5% above $10,000. The franchise tax applies on top of this. For tax year 2026 it is $0.50 per $1,000 of capital above $100,000, with a $25 minimum. It steps down to $0.25 for 2027 and is repealed effective January 1, 2028.

Individual income tax for 2026 is 0% on the first $10,000 of taxable income and 4% above that. The top rate steps down to 3.75% for tax year 2027.

Annual reports and registered agent

These are not licenses, but they are recurring obligations that can end your entity's good standing.

• LLC annual report (Form F0108). Due April 15 each year, may be filed on or after January 1, must be filed online, and carries no fee. Failure to file can lead to administrative dissolution.
• Corporate annual report (Form F0008). Due April 15 for profit corporations and May 15 for nonprofit corporations. The fee is $25.
• Registered agent. Every Mississippi LLC must maintain a registered office and a registered agent with a physical Mississippi street address. A commercial registered agent files a listing statement with the Secretary of State for $100 and must accept or decline each representation within 14 days. A noncommercial agent is not registered with the state, but you must have the agent's permission before listing them.

Name requirements

Under Miss. Code Ann. 79-29-109, an LLC name must contain "limited liability company," "L.L.C." or "LLC." The name must also be distinguishable on the Secretary of State's records from other registered entities and reserved names. If you want to hold a name while you prepare paperwork, a name reservation costs $25 and lasts 180 days.

Other questions readers ask

Mississippi has no state minimum wage law, so wage questions are a separate matter from licensing and should be directed to the appropriate employment agency. Also remember that the Secretary of State's online filing portal, corp.sos.ms.gov, handles most formation filings. Documents paid for online are generally approved and filed immediately, and filings that need staff review are normally returned within 24 hours. Paper filings take significantly longer. You can search existing business names through the Secretary of State business search before you file.

A practical checklist before you open

1. Search the business name on the Secretary of State's site, then file your Certificate of Formation or Articles of Incorporation, or register your fictitious name if you use one.
2. Confirm whether your address is inside city limits. If it is, contact that city's office from the table above, or if your city is not listed, contact its city clerk.
3. Ask the issuing office for the current fee, the renewal date, the application format, and whether an online option exists.
4. Arrange any notarization the office requires, such as Jackson's notarized privilege tax form.
5. Register for a sales tax permit with the DOR if you make retail sales, and confirm any city levy in Jackson or Tupelo.
6. Check with the state board that governs your trade to see whether an industry license applies.
7. Put every renewal date, annual report date and registered agent review on a calendar before you open.

Get help where the rules are not clear

If your business holds multiple entities, sells across city lines, or operates in a regulated trade, the combination of city, state and board requirements can get complicated quickly. A qualified Mississippi attorney can confirm entity and licensing questions, and a CPA can advise on the tax treatment described above. The Mississippi Small Business Development Center Network, hosted by the University of Mississippi with 19 locations statewide, can also help you work through the filing sequence at no cost to you.