Mississippi Code
Article 1 - Alcoholic Beverages
§ 27-71-5. Annual privilege taxes and other fees; permits; penalties; prohibition of alcoholic beverages in public places

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If a person approved for a manufacturer's permit, Class 1, distiller's permit produces a product with at least fifty-one percent (51%) of the finished product by volume being obtained from alcoholic fermentation of grapes, fruits, berries, honey and/or vegetables grown and produced in Mississippi, and produces all of the product by using not more than one (1) still having a maximum capacity of one hundred fifty (150) liters, the annual privilege license tax for such a permit shall be Ten Dollars ($10.00) per ten thousand (10,000) gallons or part thereof produced. Bulk, concentrated or fortified ingredients used for blending may be produced outside this state and used in producing such a product.
In addition to the filing fee imposed by paragraph (k) of this subsection, a fee to be determined by the Department of Revenue may be charged to defray costs incurred to process applications. The additional fees shall be paid into the State Treasury to the credit of a special fund account, which is hereby created, and expenditures therefrom shall be made only to defray the costs incurred by the Department of Revenue in processing alcoholic beverage applications. Any unencumbered balance remaining in the special fund account on June 30 of any fiscal year shall lapse into the State General Fund.
All privilege taxes imposed by this section shall be paid in advance of doing business. The additional privilege tax imposed for an on-premises retailer's permit based upon purchases shall be due and payable on demand.
(a) Except as otherwise provided in this subsection (1), manufacturer's permit, Class 1, distiller's and/or rectifier's $ 4,500.00 (b) Manufacturer's permit, Class 2, wine manufacturer $ 1,800.00 (c) Manufacturer's permit, Class 3, native wine manufacturer per ten thousand (10,000) gallons or part thereof produced $ 10.00 (d) Native wine retailer's permit $ 50.00 (e) Package retailer's permit, each $ 900.00 (f) On-premises retailer's permit, except for clubs and common carriers, each $ 450.00 (g) On-premises retailer's permit for wine of more than five percent (5%) alcohol by weight, but not more than twenty-one percent (21%) alcohol by weight, each $ 225.00 (h) On-premises retailer's permit for clubs $ 225.00 (i) On-premises retailer's permit for common carriers, per car, plane, or other vehicle $ 120.00 (j) Solicitor's permit, regardless of any other provision of law, solicitor's permits shall be issued only in the discretion of the department $ 100.00 (k) Filing fee for each application except for an employee identification card $ 25.00 () Temporary permit, Class 1, each l $ 10.00 (m) Temporary permit, Class 2, each $ 50.00 (n) (i) Caterer's permit $ 600.00 (ii) Caterer's permit for holders of on-premises retailer's permit $ 150.00 (o) Research permit $ 100.00 (p) Temporary permit, Class 3 (wine only) $ 10.00 (q) Special service permit $ 225.00 (r) Merchant permit $ 225.00 (s) Temporary alcoholic beverages charitable auction permit $ 10.00 (t) Event venue retailer's permit $ 225.00 (u) Temporary theatre permit, each $ 10.00 (v) Charter ship operator's permit $ 100.00 (w) Distillery retailer's permit $ 450.00

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