35 Miss. Code R. § 2-03-11-100

Current through June 25, 2024
Section 35-2-03-11-100

The following information will be required by the Division prior to, and at any time after, the issuance of a retailer permit:

1. A properly completed application for Retailer's Permit
2. Proof of Publication Affidavit on Legal Notice pursuant to Miss. Code Ann. Section 67-2-53(2) to include two (2) tear sheets from the newspaper in which said the Notice was published.
3. Proof of compliance with the Federal statutes and regulations applicable to the permit being applied for which will include a copy of the receipt for purchase of a Federal Use Stamp or a copy of the check in payment thereof.
4. A copy of the Applicant's deed or executed lease agreement on the premises where the business is to operate. If the permittee receives notice that the lease is to be cancelled, or if the permittee transfers the deed during the permit year, the permittee must immediately notify the Division in writing. The permittee shall obtain an executed renewal lease prior to the expiration date of the existing lease if the lease is to expire during the permit year. If the permittee previously submitted a deed or multi-year lease on the permitted premises, prior to any permit renewal, the permittee must submit an affidavit attesting that there will be no changes in said deed or lease. Failure to submit a valid renewal lease, deed or affidavit will result in the automatic suspension of sales until a valid lease is received by the Division. Further, the Department may revoke the permit for failure to timely submit an executed renewal lease, deed or affidavit. A valid copy of any deed or lease may be required at any time after issuance of the original permit.
5. A copy of the floor plan of the building where the prospective permittee proposes to operate the business under the permit.
6. A complete, current and accurate summary financial statement(s) as follows:
a. Sole Owner Business on the owner.
b. Partnership on the partnership and each partner thereof.
c. Corporation for profit (Non Profit excepted) on the corporation and;
i. On-Premises Retailer each officer who owns ten percent (10%) or more of the stock of such corporation and all major stockholders.
ii. All other permit classes each officer and all major stockholders.
d. Limited Liability Company on the LLC and each member thereof.
e. In addition to the foregoing, if any applicant for a permit is doing business with out-of-state bank(s), letter(s) from said bank(s) verifying the current status of any and all loans, checking and savings accounts, certificates of deposit and a general recommendation from said bank(s) must be included therein.
7. A statement of ownership.
8. Personal records and fingerprint forms
9. Sales tax registration including the Mississippi Sales Tax Number
10. Food Service Permit
11. A copy of a waiver of the distance requirements from a church or funeral home if applicable. Where the transfer of a permit results in a change in use (i.e. from an On-Premises Retailers Permit to a Package Retailer's Permit or vice versa) a new waiver will be required. Bed and breakfast inns listed on the National Register of Historic Places are exempt from all distance requirements.

35 Miss. Code. R. § 2-03-11-100