reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 01 - Wholesale Sales › Section 35-2-02-01-200

Current through June 25, 2024
Tax on Certain Wholesale Sales:
1. Sales of beer and alcoholic beverages to a
				  retailer for resale at retail are subject to wholesale sales tax. The rate is
				  the same as the regular retail rate and the tax paid may be used as a credit
				  against the retailer's liability for retail sales tax.
2. Food and drink for human consumption is
				  taxed at the 8% wholesale rate of tax when the operator of a full service
				  vending machine places the merchandise in the machine for sale (see Title 35,
				  Mississippi Administrative Code, Part IV, Subpart 4, Chapter 3.). All other
				  sales at wholesale are exempt from sales or use tax.
3. The wholesale tax is not subject to the 2%
				  taxpayer discount and shall not be included in the amount on which the discount
				  is taken.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 01 - Wholesale Sales › Section 35-2-02-01-300

Current through June 25, 2024
Document Retention to Substantiate Wholesale Sales:
1. The quantity of property or
				  services sold or the price at which they are sold is immaterial in determining
				  whether or not a sale is at wholesale. Sales may be classed as wholesale, or
				  exempt, only if evidenced by proper and adequate records and invoices to
				  substantiate the exemption from the tax on each individual sale.
2. The substantiation of wholesale or exempt
				  sales must be by an invoice clearly indicating the date, the name and address
				  of the vendor and vendee, the items sold and the price. Vendors making
				  wholesale sales to customers who are issued a permit under Miss. Code Ann.
				  Section
				  27-65-27
				  or have a letter ruling indicating an exemption must maintain a copy of the
				  permit or letter ruling for these customers. Such proof of wholesale or exempt
				  sales shall be filed in chronological order and preserved for a period of three
				  (3) years from the date of sale. These records shall be subject to inspection
				  by the Commissioner and his agents, at their discretion, for the verification
				  of returns filed by either the wholesaler or his customers. This requirement
				  shall apply equally to a retailer making wholesale or exempt sales. Please see
				  Miss. Admin. Code 35.I.02 Taxpayer Records and Document Retention for general
				  document retention requirements imposed on all taxpayers.
3. Any failure to comply with all the above
				  requirements shall subject the violator to the retail rate of tax on all such
				  violations.
4. Wholesale dealers
				  and distributors of beer are further required to file detailed monthly reports
				  with the Commissioner. These reports must show the number of retailers issued
				  retail beer permits in legally wet counties.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 02 - Advertising and Promotions › Section 35-2-02-02-100

Current through June 25, 2024
No person, firm or corporation shall advertise in dry
					 counties, municipalities, or judicial districts of this State for alcoholic
					 beverages by signs, billboards, or displays. Notwithstanding the foregoing,
					 alcoholic beverages may be advertised in the following areas even if located in
					 a dry county:
1. municipalities that
				  meet the definition of "resort" as defined by Miss. Code Ann. Section
				  67-1-5(o)(iii);
2. on and immediately outside the
				  premises of any permittee within a resort area as defined by Miss. Code Ann.
				  Section 67-1-5(o)(iii) if
				  the entire municipality or county is not wet for alcoholic beverages; or
3. in municipalities that have
				  voted to be wet for alcoholic beverages.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 02 - Advertising and Promotions › Section 35-2-02-02-101

Current through June 25, 2024
All alcoholic beverage advertising, and any industry
					 related promotions such as contests and sweepstakes shall adhere to applicable
					 statutes and rules. A retailer and its employees may not participate in a
					 contest or sweepstakes in any way. For example, the contest or sweepstakes may
					 not mention a specific retailer, the retailer cannot offer point of sale
					 materials advertising the contest or sweepstakes, the drawing may not be held
					 on a retail premises and the prize(s) may not be given away on a retail
					 premises.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 02 - Advertising and Promotions › Section 35-2-02-02-102

Current through June 25, 2024
For purposes of this regulation, a contest or sweepstake
					 shall not include any giveaways that require the purchase of chances to win or
					 purchase of an item for a chance to enter. Such giveaways could be considered
					 an illegal raffle and result in disciplinary action.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-100

Current through June 25, 2024
The minimum distances provided in Miss. Code Ann. Section
					 67-1-51(3), shall
					 be measured from the nearest point of the building housing the church, school,
					 kindergarten or funeral home to the nearest point of the premises which consist
					 of the floor planned area to be licensed by the Commissioner. This distance
					 shall be measured in a straight line, such as air line distance, rather than
					 the usual route of pedestrian travel.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-101

Current through June 25, 2024
No person shall sell or offer for sale any alcoholic
					 beverages within four hundred (400) feet of any church, school, kindergarten,
					 or funeral home, provided, however, within an area in which both the premises
					 and the church, school, kindergarten, or funeral home are zoned commercial or
					 industrial such minimum distance shall not be less than one hundred (100)
					 feet.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-102

Current through June 25, 2024
In instances in which a church, school, kindergarten or
					 funeral home is located in a residential district and the place of sale of any
					 alcoholic beverages shall be located in an adjacent commercial or industrial
					 district, such minimum distance between the place of sale of the alcoholic
					 beverages and the church, school, kindergarten or funeral home shall be four
					 hundred (400) feet.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-103

Current through June 25, 2024
Effective June 1, 1996, any location at which any
					 alcoholic beverages are lawfully being presently offered for sale which does
					 not conform to the above mentioned provisions shall be permitted to continue
					 such sales, until such time as the business is abandoned for a six-month
					 period.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-104

Current through June 25, 2024
A church or funeral home may waive the distance
					 restrictions in favor of allowing issuance by the Commissioner of a permit
					 authorizing the sale of alcoholic beverages that would otherwise be prohibited
					 under the minimum distance requirements. Such waiver shall be in written form
					 from the owner, the governing body, or the appropriate officer of the church or
					 funeral home having the authority to execute such a waiver and the waiver shall
					 be filed with and verified by the Commissioner before becoming
					 effective.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-105

Current through June 25, 2024
A door must be located at or near the front of every place
					 of business selling packaged alcoholic beverages. The back door to such place
					 of business or storage area must be kept locked at all times except when
					 merchandise is being received. In cases of orders or ordinances of a governing
					 authority forbidding the locking of a back door because of a fire hazard, the
					 Commissioner will make exceptions to this rule.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-106

Current through June 25, 2024
Surplus stock must be stored in the same building where
					 the retail business is conducted, but nothing shall prohibit the owner or
					 manager of such a place of business from erecting a partition between the
					 retail and the storage area thereof. In the event that a permittee has multiple
					 permits for a business establishment and there is controlled access to all
					 areas of the establishment, the permittee may use a common storage facility
					 located and identified on the floor planned area for all alcoholic beverages
					 purchased.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-107

Current through June 25, 2024
A permittee utilizing a common storage facility for a
					 business establishment with multiple permits must submit a floor plan of the
					 common storage facility that designates where alcoholic beverages purchased
					 under each permit will be stored. Co-mingling of the permitted inventories by
					 the multiple permittee shall result in the suspension or revocation of the
					 permits.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-108

Current through June 25, 2024
Except as stated herein, all sales of alcoholic beverages
					 shall be made inside the permitted premises. If the Governor of the State of
					 Mississippi has declared a State of Emergency or the Commissioner otherwise
					 determines it is in the best interest of the State to do so, permitted sales
					 for package retailers may include orders and payment through the telephone or
					 electronically through the internet, with curbside pickup for customers in the
					 parking lot of the package retailers. The Department will issue a public
					 announcement if curbside service is authorized.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-109

Current through June 25, 2024
Under very limited circumstances, a permittee may request
					 a waiver from the Chief of Enforcement to authorize the storage of surplus
					 alcoholic beverages in a location that is separate from the building where the
					 retail business is being conducted. Any off-site storage exception or waiver
					 request must be approved by the Chief of Enforcement. A request for a waiver
					 must meet the following requirements:
1. The permittee must demonstrate that the
				  additional storage is required as the result of an unforeseen circumstance and
				  is temporary in nature.
2. The
				  off-site storage location must meet all distance requirements of Miss. Code
				  Ann. Section
				  67-1-51 in the same manner as the
				  retail premises as well as all local ordinances pertaining to zoning. Further,
				  the proximity of the off-site storage location to the permittee's retail
				  premises shall be considered by the Department. However, the off-site location
				  shall not be considered part of licensed premises for purposes of the sale of
				  alcoholic beverages. The site may only be used for the safe and secure storage
				  of alcoholic beverages.
3. All
				  entrances and any other access to the storage facility must remain secure and
				  locked at all times, except when merchandise is being received or transferred
				  to the retail location. The Chief of Enforcement may request a floor plan of
				  the off-site location as well as a copy of the permittee's deed or lease to
				  ensure that permittee can accomplish restricted access to the off-site
				  location. The location is subject to inspection by ABC.
4. The exclusive use of the off-premises
				  location must be storage of surplus alcoholic beverage inventory and items
				  authorized for sale by Miss. Admin. Code Title 35.11.2.23. There shall be no
				  other use of the off-site storage location.
5. A permittee utilizing an off-site storage
				  location for a business establishment with multiple permits must submit a floor
				  plan of the facility that designates where alcoholic beverages purchased under
				  each permit will be stored at the off-premises location. Co-mingling of the
				  permitted inventories by a multiple permittee shall result in the suspension or
				  revocation of the permits.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-110

Current through June 25, 2024
In addition to the above, the Chief of Enforcement may
					 request any other documentation from the permittee deemed relevant for
					 consideration of a waiver request to ensure compliance with all ABC laws and
					 regulations. On a case-by-case basis, any waiver granted pursuant to this
					 regulation may be subject to special conditions imposed by the Department. The
					 Department may revoke a waiver for an off-site storage location at any time.
					 The permittee will be notified of the revocation in writing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-111

Current through June 25, 2024
On-premises permits may be issued to qualified hotels,
					 restaurants, clubs, and to common carriers with adequate facilities for serving
					 passengers. In resort areas, in addition to those types of businesses listed in
					 the preceding sentence, on-premises permits may be issued to businesses that
					 operate solely as bars or permitted casinos or as otherwise authorized by
					 statute.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-201

Current through June 25, 2024
To qualify as a "restaurant" under Miss. Code Ann. Section
					 67-1-5(m), the
					 premises must have and maintain the following minimum kitchen requirements. All
					 equipment must meet applicable standards as required by the Mississippi State
					 Department of Health and as listed in the FDA Food Code. Menus must be readily
					 available and visible to customers along with the dining hours of operation.
					 Dining hours must be adequate to meet the requirements based on the business's
					 individual food service plan.
1. A menu
				  that contains at least five (5) separate entrees. Food items must be prepared
				  in whole or in part on the premises. Food items that are merely heated and
				  served or "ready-to-eat" without further preparation do not meet this
				  requirement. Specialty or theme restaurants that specialize in one
				  entrée line may be exempted from this requirement so long as the entree
				  line contains an acceptable number of theme or specialty entrée
				  variations.
2. At a minimum, a Risk
				  Category 2 Permit issued by the Mississippi State Department of Health. Proof
				  of the Permit is required for the initial application and all subsequent
				  renewals.
3. Employ at least one
				  (1) employee with management or supervisory responsibility certified as a "food
				  manager", or an equivalent position, by an educational program recognized by
				  the Mississippi Department of Health.
4. A kitchen that contains the following
				  functional equipment:
a. Oven and stove top
				  (can be one complete unit);
b. Cold
				  storage areas (i.e., a refrigerator and freezer, either separate or
				  combined);
c. Ventilation hood that
				  meets applicable requirements under Mississippi State Department of Health
				  regulations and city and/or local ordinances;
d. Adequate food preparation areas and
				  countertop space;
e. Mop
				  sink;
f. Three-compartment sink;
				  and
g. Separate hand-washing
				  facilities for employees.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-202

Current through June 25, 2024
At least 25% of the revenue a restaurant permittee
					 receives must be derived from the preparation, cooking and serving of meals or,
					 if food is given to and consumed by customers at no charge, the value of the
					 food must be equal to 25% or more of total revenue.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-203

Current through June 25, 2024
"Meals" shall mean food and non-alcoholic drinks. It shall
					 not include alcoholic beverages, beer or light wine and non-alcoholic beverages
					 used in the preparation of mixed alcoholic drinks.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 03 - Permitted Premises Where Alcoholic Beverages Are Sold › Section 35-2-02-03-204

Current through June 25, 2024
Restaurants may meet the 25% requirement using one of two
					 options. Permit holders may not combine the below options, and must maintain
					 either option exclusively for the permit year for purposes of determining
					 whether 25% requirements are met.
1. If
				  the permittee chooses to meet the 25% requirement through the sale of meals,
				  the amount of funds derived from the sale of meals prior to any accounting
				  adjustments by the permit holder must be 25% or more of total gross revenue
				  when compared to gross revenue derived from the sale of food and beverages. The
				  permittee shall calculate this figure by adding the gross revenue derived from
				  the sale of beer, light wine, alcoholic beverages and meals and then determine
				  the percentage amount from this total figure that is derived from the sale of
				  meals as defined above.
2. If the
				  permittee chooses to meet the 25% requirement through the giving away of food
				  for consumption by customers, the value of the food must be equal to or more
				  than 25% of total gross revenue derived from the total sale of food and
				  beverages. "Value of food" is the cost of the food and non-alcoholic drinks
				  purchased and given in a complimentary manner to customers, plus a reasonable
				  mark-up not to exceed 300%. Such cost shall not include non-alcoholic beverages
				  used in the preparation of mixed alcoholic drinks. The permittee should
				  calculate this figure by adding the gross revenue derived from the sale of
				  beer, light wine and alcoholic beverages to the value of food given to
				  customers in a complimentary manner. The permittee should then determine the
				  percentage amount of this figure that is derived from the sale of
				  food.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 04 - Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers › Section 35-2-02-04-100

Current through June 25, 2024
On-premises permittees and caterers may make sales of
					 alcoholic beverages at the permitted location between the hours of 10:00 a.m.
					 and midnight, Monday through Saturday. No sales or deliveries of alcoholic
					 beverages shall be made to any person on Sundays unless hours have been
					 extended as described below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 04 - Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers › Section 35-2-02-04-101

Current through June 25, 2024
On New Year's Eve, on-premises permittees and caterers may
					 be allowed to remain open until 1:00 a.m., January 1st. In the event that New
					 Year's Eve falls on Sunday, on-premises permittees and caterers may make sales
					 of alcoholic beverages at the permitted location between the hours of 1:00 p.m.
					 and 1:00 a.m. In the event that a municipality or county prefers not to
					 recognize the extension of hours on New Year's Eve, the municipality or county
					 shall notify the Chief of Enforcement, in writing, no later than September 1st
					 of that year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 04 - Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers › Section 35-2-02-04-102

Current through June 25, 2024
The governing authority of any municipality or county,
					 usually the Board of Alderman or Board of Supervisors, may petition the
					 Department to shorten or extend the hours of sale and/or consumption of
					 alcoholic beverages by on-premises permittees and caterers located in the
					 municipality or county. The petition must be accompanied by a certified copy of
					 the order of the municipal or county governing authority requesting the change
					 in hours. Regardless of the date of request, any change in hours will not be
					 effective until approved by the Department. Unless otherwise designated by the
					 Department, the hours for sale and consumption shall be the
					 same.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 04 - Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers › Section 35-2-02-04-103

Current through June 25, 2024
Resort areas are exempt from the above provisions
					 requiring the sale of alcoholic beverages to be between the hours of 10:00 a.m.
					 and midnight. However, the governing authority of any municipality or county
					 may petition the Department to designate the hours of sale and/or consumption
					 of alcoholic beverages for resort area on-premises permittees or caterers. All
					 petitions must be accompanied by a certified copy of the resolution of the
					 municipal or county governing authority requesting the setting of hours. Upon
					 receipt of the petition, or upon its own discretion, the Department shall set
					 whatever hours of sale and/or consumption it deems appropriate for any
					 particular resort area. Additionally, governing authorities within resort areas
					 may set hours for sale by ordinance if authorized to do so under Miss. Code
					 Section
					 67-1-5(o)(iii).
					 Governing authorities should forward a copy of any such ordinance to ABC upon
					 passage. Unless otherwise designated by the Department, the hours for sale and
					 consumption shall be the same.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 04 - Hours and Days During Which Alcoholic Beverages May Be Sold by On-Premises Permittees, Package Stores and Caterers › Section 35-2-02-04-104

Current through June 25, 2024
It shall be unlawful for any holder of a package
					 retailer's permit or any employee or agent thereof, to sell, give away, deliver
					 or barter any alcoholic beverages before 10:00 a.m. and after 10:00 p.m., or on
					 any Sunday, or on Christmas Day.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-100

Current through June 25, 2024
All sales of alcoholic beverages by on-premises permitted
					 places of business shall be made by the drink, EXCEPT
1. Bottles of distilled alcoholic beverages
				  may be sold as follows:
a. At such businesses
				  being operated in connection with hotels and motels which may sell such
				  beverages in bottles for delivery to and consumption in rooms of registered
				  guests; and
b. On-premises retailer
				  clubs may sell exclusively to its members such beverages in bottles for
				  delivery and consumption only upon the club's permitted premises. Each bottle
				  must clearly reflect the club member's name that purchases the
				  bottle.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-101

Current through June 25, 2024
All sales of alcoholic beverages by on-premises permittees
					 shall be for consumption in the licensed premises only, unless otherwise
					 expressly authorized by law or regulation. The licensed premises shall consist
					 of the area designated in the floor plan. In the event that a permittee has
					 multiple permits for a business establishment and there is controlled access to
					 all areas of the establishment, the permittee may submit an all-inclusive floor
					 plan of the entire enclosed area. The Department shall have the discretion to
					 allow the consumption of alcoholic beverages throughout the permitted area
					 regardless of where on the premises the beverages are purchased as long as the
					 Department is satisfied that the permittee is the actual owner of the entire
					 premises and that there is sufficient controlled access to the
					 premises.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-102

Current through June 25, 2024
An on-premises permittee may request to temporarily
					 increase or decrease the area designated in its floor plan as its licensed
					 premises by filing a written request with the Chief of Enforcement at least 10
					 days prior to the desired temporary change. Regardless of whether the area is
					 decreased or increased, the on-premises permittee will remain responsible for
					 maintaining all ABC requirements on its temporarily decreased or increased
					 premises. For a proposed increase, the request must clearly show the boundaries
					 of the newly expanded floor plan. For a proposed decrease, the request must
					 clearly show the portion of the existing floor plan that will temporarily no
					 longer be under the on-premises permittee's control and state the duration of
					 the temporary decrease. A temporary decrease in a premises will only be granted
					 if done to allow an unaffiliated holder of a Class I temporary permit to sell
					 and distribute alcoholic beverages within the portion of the area temporarily
					 no longer under the on-premises permittee's control. For both a decrease and an
					 increase, the request must state the dates that the requested decrease or
					 increase will be in effect.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-103

Current through June 25, 2024
A permittee must maintain sufficient control over its
					 premises to prohibit patrons from entering or leaving the permitted premises
					 with alcoholic beverages except as authorized by law or regulation. In
					 instances where a fence, rope, barrier or gate is used to prohibit exit or
					 entrance onto the premises, such fence, rope, barrier, or gate must be a height
					 of at least three (3) feet from the ground.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-104

Current through June 25, 2024
If the permitted premises is located within a Leisure
					 Recreation District, the on-premises permittee may allow patrons to leave its
					 premises with alcoholic beverages as provided by applicable statutes dealing
					 with Leisure Recreation Districts. Further, an on-premises permittee may allow
					 its patrons to remove a bottle of wine into a wet area from its permitted
					 premises as provided by Section 100 above.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-105

Current through June 25, 2024
No on-premises permittee shall sell or allow consumption of
					 alcoholic beverages inside the premises where the business is conducted, such
					 as the lounge, bar or restaurant except during hours when alcoholic beverages
					 may be legally sold and/or consumed, as set forth in Title 35, Part II, Subpart
					 02 Chapter 4 of the Mississippi Administrative Code. However, alcoholic
					 beverages may be consumed during other hours at a permittee sponsored Christmas
					 party for his employees or on Sunday after 1:00 p.m., in a privately leased
					 banquet room of a permittee with prior written approval from the Department. An
					 application, in writing, stating the date, beginning and ending time of the
					 event, the number of employees (or persons, when applicable) anticipated to
					 attend, and a copy of the lease agreement (when applicable) must be submitted
					 to the Chief of Enforcement by the permittee two weeks prior to the Christmas
					 party or lease agreement. Christmas parties are restricted to permittee,
					 employees and their guest. No requests will be approved unless the permittee is
					 in compliance with all rules and regulations of the
					 Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-106

Current through June 25, 2024
No on-premises permittee shall allow alcoholic beverages to
					 be brown-bagged by a consumer/customer on the permitted premises. However, this
					 restriction does not apply to privately leased banquet rooms or privately
					 leased hospitality suites. If a private banquet room or hospitality suite is
					 leased to an individual and said individual desires to bring his own alcoholic
					 beverages (brown-bagging), the permittee is strictly prohibited from providing
					 or serving alcoholic beverage inside the lease area. On Sundays, when the
					 Department specifically authorizes consumption as described above, a consumer
					 may ONLY brown-bag alcoholic beverages previously obtained from a package
					 retailer in the State. All alcoholic beverages remaining in a leased banquet
					 room or hospitality suite after the expiration of the lease shall be destroyed
					 by the permittee.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-107

Current through June 25, 2024
On-premises permittees operating a hotel or motel that
					 elect to place mini bars in the rooms of registered guests are held responsible
					 for keeping the mini bars locked with the issuance of keys restricted to guests
					 who present a valid identification card verifying that he or she is over 21
					 years of age.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-108

Current through June 25, 2024
No permittee may refill any alcoholic beverage container
					 with an alcoholic beverage.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 05 - Purchase and Sale of Distilled Alcoholic Beverages by On-Premises Permittees › Section 35-2-02-05-109

Current through June 25, 2024
When a patron requests a specific brand of alcoholic
					 beverage, no permittee may dispense an alternate brand of alcoholic beverage
					 without first notifying the customer that the requested brand is not
					 available.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 06 - Retailers Records › Section 35-2-02-06-100

Current through June 25, 2024
It is the duty of every retailer of alcoholic beverages to
					 keep and preserve for a period of three (3) years adequate records of the sales
					 of the business. This includes sales of food, beer, and alcoholic beverages, as
					 well as any other items sold, admission fees, cover charges, and any other
					 revenue. Restaurants shall keep records of sales in four (4) separate
					 categories food, beer, alcoholic beverages, and all other
					 sales.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 06 - Retailers Records › Section 35-2-02-06-101

Current through June 25, 2024
The retailer shall also keep itemized invoices for all
					 merchandise purchased (and whether procured from local or other retail or
					 wholesale outlets), all bank statements and cancelled checks, and all other
					 books or accounts as may be necessary to determine the financial position of
					 the business. All itemized purchase invoices and tickets shall bear the items
					 purchased, date of purchase, name of the seller and purchaser. Cash register
					 tapes may not be used in lieu of itemized invoices for record
					 purposes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 06 - Retailers Records › Section 35-2-02-06-102

Current through June 25, 2024
All required records shall be adequate in substance to
					 conform with generally accepted accounting practices and all records shall be
					 written in the English language. All records shall be open for examination at
					 any time by the Department.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 06 - Retailers Records › Section 35-2-02-06-103

Current through June 25, 2024
The records provided for in this regulation and applicable
					 Federal regulations shall be kept at the retailer's place of business or at the
					 office of his attorney or accountant within this State. Failure to keep and
					 allow examination of such records shall subject the permittee to immediate
					 revocation of its alcoholic beverage permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 06 - Retailers Records › Section 35-2-02-06-104

Current through June 25, 2024
Restaurants located within a Qualified Resort Area are
					 exempt from the food sale requirement as provided by Miss. Code Ann.
					 67-1-5
					 but must maintain itemized records as any other restaurant
					 permittee.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 07 - Prohibited Conduct and Activities › Section 35-2-02-07-100

Current through June 25, 2024
No person holding an alcoholic beverage on-premises permit,
					 and no agent, associate, employee, representative, promoter, entertainer or
					 servant of any such permittee shall do, permit, or fail to stop any of the
					 following activities or events on or about the licensed premises:
1. Fraternize by sitting at tables with
				  customers while on duty; or to employ or pay persons to solicit patrons for
				  drinks, to accept drinks from patrons and receive a commission or any other
				  remuneration in any other way.
2.
				  Permit any prostitute to frequent the licensed premises, or to solicit patrons
				  for prostitution.
3. Permit any
				  person to remain on the premises while such person is unclothed or in such
				  attire, costume or clothing to expose to view any portion of the female breast
				  below the top of the areola or any portion of the pubic hair, the pubic hair
				  area, anus, cleft of the buttocks, vulva, penis or genitals. Furthermore, no
				  female permittee or any female agent, associate, employee, representative,
				  promoter, servant, or entertainer of said permittee shall wear such attire,
				  costume or clothing on the licensed premises which reveals any part of the
				  female breast below the top of the areola.
4. Encourage or permit any person, for
				  entertainment purposes, to touch, caress or fondle the breast, buttocks, anus,
				  penis or genitals of their own, or those of any person, animal or inanimate
				  object.
5. Permit any person to
				  wear or use any device or covering, exposed to view, which simulates the
				  breast, buttocks, anus, penis or genitals of their own, or those of any person,
				  animal or inanimate object.
6.
				  Permit live entertainment or conduct which is lewd, immoral or offensive to
				  public decency, including:
a. Any live act or
				  performance of, or which simulates:
i. Sexual
				  intercourse, masturbation, sodomy, bestiality, or oral copulation, flagellation
				  or any sexual act prohibited by law.
ii. The touching, caressing or fondling of
				  the breast, buttocks, anus, penis or genitals.
iii. The displaying of the pubic hair, the
				  pubic hair area, anus, vulva, penis, genitals or any portion of the female
				  breast below the top of the areola.
iv. The use of any artificial device or
				  object to depict any of the prohibited activities described above.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 07 - Prohibited Conduct and Activities › Section 35-2-02-07-101

Current through June 25, 2024
The permittee shall be responsible at all times for any and
					 all of the aforesaid actions which may take place in any permitted
					 establishment whether the permittee or their manager is present or not. The
					 Department may revoke or suspend the license of any permittee for the violation
					 of any of the provisions of this chapter. Any questions regarding the
					 permissibility of activities or conduct governed by this regulation should be
					 submitted, in writing, to the Chief of Enforcement prior to the activities or
					 conduct occurring.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 07 - Prohibited Conduct and Activities › Section 35-2-02-07-102

Current through June 25, 2024
Permittees shall be accountable for any criminal or
					 regulatory employee misconduct which occurs on any part of the licensed
					 premises whether the permittee or their manager is present or not. Such
					 misconduct may result in suspension or revocation of the
					 permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 07 - Prohibited Conduct and Activities › Section 35-2-02-07-103

Current through June 25, 2024
Permittees shall be accountable for any criminal or
					 regulatory non-employee misconduct when the Department finds that the permittee
					 or the permittee's employees knew or should have known about the non-employee
					 misconduct and allowed, permitted or suffered the misconduct to occur or
					 continue. . Such misconduct may result in suspension or revocation of the
					 permit.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 07 - Prohibited Conduct and Activities › Section 35-2-02-07-104

Current through June 25, 2024
If a permittee or a permittee's clerk, agent or employee is
					 convicted of selling alcoholic beverages to a minor, the subject permit shall
					 be suspended or revoked based on the schedule of disciplinary actions under
					 Miss. Code Section
					 67-1-81(1)(b).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 08 - Employment of Persons Under Age 21 › Section 35-2-02-08-100

Current through June 25, 2024
A package retailer permittee may employ any person under
					 the age of twenty-one (21) years to unload alcoholic beverages while the
					 product is in sealed cartons, boxes, or similar sealed shipping packages.
					 However, a package retailer permittee may not employ any person under the age
					 of twenty-one (21) years to otherwise sell or handle alcoholic
					 beverages.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 08 - Employment of Persons Under Age 21 › Section 35-2-02-08-101

Current through June 25, 2024
An on-premises permittee may employ a person who is at
					 least eighteen (18) years of age to take orders for or deliver orders of
					 alcoholic beverages while waiting on tables. This activity shall not be deemed
					 to constitute an unlawful possession or furnishing of alcoholic beverages if
					 such activities are in the scope of his or her employment by the on-premises
					 permittee. This exception shall not authorize a person under the age of
					 twenty-one (21) to tend bar or act in the capacity as a bartender. This
					 regulation is not intended to prohibit a person under twenty-one (21) from
					 working as an entertainer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 09 - Cooking Wines › Section 35-2-02-09-100

Current through June 25, 2024
All wines containing more than five percent (5%) alcohol by
					 weight are considered an alcoholic beverage and shall be possessed,
					 transported, sold, purchased, etc., in accordance with and under the provisions
					 of the Local Option law. Notwithstanding the foregoing, salted wines that
					 contain twenty-one percent (21%) alcohol by volume or less and 1.5 grams of
					 salt per 100 cubic centimeters or more are not considered capable of being
					 consumed as a beverage by a human being. Therefore, such salted wines, commonly
					 referred to as, "cooking wines" are exempt from the provisions of the Local
					 Option law.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 10 - Restriction on Interests of Division Employees › Section 35-2-02-10-100

Current through June 25, 2024
No officer, agent or employee assigned to the Division
					 shall hold any interest in any business engaged in the manufacture,
					 distillation, importation, rectifying, or selling of alcoholic beverages; nor
					 shall such person receive any compensation or profit from such
					 business.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 11 - Manufacturer's Representative › Section 35-2-02-11-100

Current through June 25, 2024
A manufacturer's representative, who shall be the
					 manufacturer's control state manager or an executive officer of the company,
					 shall be recognized by the Division only after proper application for
					 registration has been made by the manufacturer and approved. In either case,
					 the individual designated as a manufacturer's representative and approved to do
					 business with the Division must be a full time employee of the manufacturer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 11 - Manufacturer's Representative › Section 35-2-02-11-101

Current through June 25, 2024
The manufacturer's registered representative may authorize
					 persons to work for the manufacturer within this state; each of whom must be
					 registered with the Division. As employees are added or replaced it will be the
					 responsibility of the manufacturer to register or have deleted the names of
					 such employees with the Division. Such employees may represent more than one
					 manufacturer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 11 - Manufacturer's Representative › Section 35-2-02-11-102

Current through June 25, 2024
The manufacturer shall be held responsible for all
					 activities, including the personal conduct, of all employees of the
					 manufacturer in connection with the representation of their business in this
					 state. Every employee or representative of a manufacturer shall observe state
					 laws and the rules and regulations of the Division.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 11 - Manufacturer's Representative › Section 35-2-02-11-103

Current through June 25, 2024
A manufacturer's registered representative may not
					 distribute alcoholic beverages unless specifically authorized within these
					 regulations. Representatives are prohibited from pouring alcoholic beverages at
					 sponsored events, regardless of whether the manufacturer is a sponsor of the
					 event. Representatives are authorized to pour alcoholic beverages at trade
					 shows hosted by the manufacturer.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 2 - Alcohol Beverage Control › Subpart 02 - Enforcement › Chapter 11 - Manufacturer's Representative › Section 35-2-02-11-104

Current through June 25, 2024
A manufacturer's registered representative has a duty to
					 report any unlawful activity which violates Local Option Laws or regulations
					 seen on a permitted premises to the Division.