NEW BUSINESS HANDBOOK
FOR
HINDS COUNTY, MISSISSIPPI
PREPARED BY:
HINDS COUNTY ECONOMIC DEVELOPMENT AUTHORITY
P. O. BOX 248
JACKSON, MS 39205-0248
TEL: 601-353-6056
FAX: 601-353-7179
www.selecthinds.com
TABLE OF CONTENTS
I. Local Requirements
Page
A. Business License ……………………………………………………………………………………
3
B. Building Permits …………………………… ………………………………………………………
4
C. Zoning Requirements ……………………………………………………………………………….
5
II. State Requirements
A. Incorporation…………………………………………………………………………………… …
6
B. Registration Application (Form 60-007)……………………………………………………………
6
C. Franchise Tax Registration (Form 60-007) ………………………………………………………..
6
D. Employee's Withholding Exemption Certificate (Form 62-420) …………………………………..
6
E. Sales Tax Information ……………………………………………………………………………..
7
F. Workers Compensation … …………………………………………………………………………
7
G. Status Report Form UC-I ………………………………………………………………………….
7
H. Safety and Health Standards ……………………………………………………………………….
7
I. Special Licenses ……………………………………………………………………………………
8
III. Federal Requirements
A. Application for Employer Identification Number (Form ss-4)…………………………………..…
9
B. Social Security Taxes …….. . ……………………………………………………………………..
9
C. Employees Withholding Allowance Certificate (Form W-4)……………………………………….
10
D. Earned Income Credit Advance Payment Certificate (Form W-5)…………………………………
10
E. Safety and Health Standards… …………………………………………………………………….
10
F. Wage and Hour Regulations ……………………………………………………………………….
11
G. Equal Employment Regulations …………………………………………………………………...
11
IV. Additional Business Resources …………………………………………………………………
2
12
I. LOCAL REQUIREMENTS
A. Business License
1. County
An owner of a new business may need a county license
from the county tax collector if the business is
located outside of a city's corporate limits.
Contact:
Hinds County Tax Collector
Chancery Court Building
P. O. Box 1727
Jackson, MS 39215-1727
(601) 968-6587 Jackson Office
(601) 857-5574 Raymond Office
2. Municipality
An owner of a new business may need a municipal
license if the business is located within a
municipal's corporate limits.
Contact:
Town of Bolton
P.O. Box 7
Bolton, MS 39041
(601) 866-2222
City of Clinton
P. O. Box 156
Clinton, MS 39060
(601) 924-5462
Town of Edwards
P. O. Box 215
Edwards, MS 39066
(601) 852-5461
City of Jackson
P.O. Box 17
Jackson, MS 39205-0017
(601) 960-1148
Town of Learned
P.O. Box 5
Learned, MS 39154
(601) 885-2258
Town of Raymond
P.O. Box 10
Raymond, MS 39154
(601) 857-8041
Town of Terry
P O Box 327
Terry, MS 39170
3
Town of Utica
P. O. Box 335
Utica, MS 39175
(601) 878-5521
(601) 885-8718
B. Building Permits
1.
County
If a business is to be located in a new or remodeled
building outside the corporate limits of a municipality,
the owner should verify whether or not a county building
permit is required before he begins construction or
remodeling.
Contact: Hinds County Department of Permits and Zoning
Court House Annex
P. O. Box 640
Raymond, MS 39154
(601) 857-8869
(601) 355-5424 (Jackson number)
2.
Municipality
If a business is to be located in a new or remodeled
building inside the corporate limits of a municipality,
the owner may need a building permit before beginning
construction or remodeling.
Contact:
Town of Bolton
P.O. Box 7
Bolton, MS 39041
(601) 866-2222
City of Clinton
P. O. Box 156
Clinton, MS 39060
(601) 924-5462
Town of Edwards
P. O. Box 215
Edwards, MS 39066
(601) 852-5461
City of Jackson
P.O. Box 17
Jackson, MS 39205-0017
(601) 960-1155
Town of Learned
P.O. Box 5
Learned, MS 39154
(601) 885-2258
Town of Raymond
P.O. Box 10
Raymond, MS 39154
(601) 857-8041
4
Town of Terry
P O Box 327
Terry, MS 39170
(601) 878-5521
Town of Utica
P. O. Box 335
Utica, MS 39175
(601) 885-8718
C. Zoning Requirements
1.
County
The owner of a new business should check with county
officials to see if there are zoning requirements.
Contact:
Hinds County Department of Permits and Zoning
Court House Annex
P. O. Box 640
Raymond, MS 39154
(601)857-8869
(601) 355-5424 (Jackson number)
2.
Municipality
If a business is to be located within a municipal's
limits, the business owner should verify that the
property is zoned appropriately.
Contact:
Town of Bolton
P.O. Box 7
Bolton, MS 39041
(601) 866-2222
City of Clinton
P. O. Box 156
Clinton, MS 39060
(601) 924-5462
Town of Edwards
P. O. Box 215
Edwards, MS 39066
(601) 852-5461
City of Jackson
P.O. Box 17
Jackson, MS 39205-0017
(601) 960-2071
Town of Learned
P.O. Box 5
Learned, MS 39154
(601) 885-2258
Town of Raymond
P.O. Box 10
Raymond, MS 39154
(601) 857-8041
5
Town of Terry
P O Box 327
Terry, MS 39170
(601) 878-5521
Town of Utica
P. O. Box 335
Utica, MS 39175
(601) 885-8718
II. STATE REQUIREMENTS
A.
Incorporation
If a business is to be a corporation, a certificate of
incorporation must be filed with the Office of the
Secretary of State.
Contact: Office of the Secretary of State
P. O. Box 136
Jackson, MS 39201
(601) 359-1350
B.
Registration Application
This combined form allows for several registrations to be
made with the same form (i.e. state [business] privilege
license, employer income tax withholding, and for several
other special purpose applications).
Contact: Miss. Department of Revenue
P.O. Box 1033
Jackson, MS 392158-1033
(601) 923-7000
C. Franchise Tax Registration
A newly formed corporation must register with the
Franchise Tax Division of the Mississippi State Tax
Commission within 60 days after it receives its charter
of incorporation.
Contact: Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
(601) 923-7000
D. Employee's Withholding Exemption Certificate
6
Each employee must fill out and give to his employer, at
the beginning of his employment, a withholding exemption
certificate. This document provides the employer with
information concerning how much state income tax to
withhold from wages.
Contact: Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
(601) 923-7000
E. Sales Tax Information
Contact: Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
(601) 923-7000
F. Workers' Compensation
The worker’s compensation program provides income to
employees who are injured on the job and pays medical
expenses resulting from work oriented injury. It also
pays benefits to the employees’ dependents in the event
an employee is killed in the course or scope of his
employment. Most, but not all, businesses with five or
more employees must have workmen's compensation insurance.
However, any business may carry this type of insurance.
Contact: Mississippi Workers Compensation Commission
1428 Lakeland Drive
Jackson, MS 39216
(601) 987-4200
G. Unemployment Compensation-Status Report Form UC-l
The state unemployment compensation program provides
income to employees who lose their job through no fault
of their own. It provides temporary income to individuals
while they are unemployed. Most businesses must contribute
toward the state fund.
Contact: Mississippi Department of Employment Security
Contribution/Status Department
P. O. Box 22781
7
Jackson, MS 39225-2781
(601)321-6000
H. Safety and Health Standards
The Division of Occupational Safety and Health of the
Mississippi State Board of Health will help state
businesses meet federal safety and health standards by
providing on-site surveys and consultations. It will
provide assistance only if requested to do so. This
agency has no enforcement power.
Contact: Mississippi State Board of Health
Division of Occupational Safety and Health
305 West Lorenz Boulevard
Jackson, MS 39213
601) 576-7186
I. Special Licenses
1. The office of the Secretary of State can direct
businesses to state agencies that may require special
licenses, permits and other types of certification. The
Secretary's office compiles the "Mississippi Official
and Statistical Register” which provides the addresses
and summaries of duties of such groups as the Board of
Barber Examiners, the Board of Public Accountancy, the
Commission on Health Care and others. The Secretary's
office also publishes a “Mississippi Government Official
Telephone Directory" with a classified section of state
agencies, a summary of Mississippi local privilege tax
laws and other material that can provide important
direction to businesses.
Contact: Secretary of State
P. O. Box 136
Jackson, MS 39201
(601) 359-1350
2. A venture which entails the handling/processing of foods
must meet sanitary standards of the Mississippi State
Board of Health. An owner of this type of business should
contact their local county health department. Stove
8
ventilation systems in restaurants must conform to local
fire-prevention codes; a restaurant owner should contact
the local fire department or town hall for guidance.
Contact:
Hinds County Health Department
350 W. Woodrow Wilson Drive
Jackson, MS 39216
(601) 978-7864
MS State Dept. of Health
570 E. Woodrow Wilson
Jackson, MSA 39202
(601) 576-7400
3. Businesses that sell alcoholic beverages, tobacco,
firearms or ammunition should contact the following
agencies that have control over the sale of these items:
United States Treasury Department's Bureau of Alcohol,
Tobacco and Firearms and the Mississippi State Tax
Commission's Alcoholic Beverage Control Bureau (ABC).
The ABC not only grants or denies licenses for the sale
of alcoholic beverages, but it is also the State's only
wholesaler of wines and liquors. Your local government
(city/town) may have specific regulations that must be
met also.
Contact:
U.S. Treasury, Bureau of Alcohol, Tobacco & Firearms
Federal Bldg.
100 W. Capitol St., Ste.703
Jackson, MS 39269
(601) 965-4205
MS State Tax Commission
Alcoholic Beverage Control
P O Box 540
Madison, MS 39110-0540
(601) 856-1380
III. FEDERAL REQUIREMENTS
A.
9
Application for Employer Identification Number (Form ss-4)
A new business owner must obtain an employer
identification number to use in all contacts with the
Internal Revenue Service (IRS).
Contact: Internal Revenue Service
U.S. Treasury Department
1-800-829-3676 (Forms)
1-800-829-1040 (General tax information)
B.
Social Security Taxes
An employer must deduct Social Security Tax (FICA) from
wages paid to employees. The employer remits the total
amount to the United States Internal Revenue Service.
Withheld federal income tax is deposited using Form
501. The total amount of FICA taxes paid is reported
quarterly on Form 941. Employers should get a current
IRS Tax Guide Circular E which has social security tax
tables for employees.
Contact: Internal Revenue Service
U. S. Treasury Department
1-800-829-3676 (Forms)
1-800-829-1040 (General tax information)
C. Employees Withholding Allowance Certificate(Form W-4)
An employee must fill out and give Form W-4 to his
employer when he begins his/her employment. This form
guides the employer in determining how much Federal Income
Tax to withhold from wages. Internal Revenue Service's
Employer's Tax Guide Circular E provides Federal
Income Tax Withholding Tables.
Contact: Internal Revenue Service
U. S. Treasury Department
1-800-829-3676 (Forms)
1-800-829-1040 (General tax information)
D. Earned Income Credit Advance Payment Certificate(Form W-5)
10
The advance payment Earned Income Credit (EIC) Program
provides a means for eligible employees to receive additional income at each period instead of waiting to file
for refund when their annual Federal Income Tax returns
are prepared. It is then the responsibility of eligible
employees who wish to receive advance payments to give
their employer a completed Form W-5 each year. The
employer must then include these payments with wages paid
to such eligible employees. Generally, the employer pays
the amount of the advance EIC payments from withheld
income and Social Security Taxes.
Contact: Internal Revenue Service
U. S. Treasury Department
1-800-829-3676 (Forms)
1-800-829-1040 (General tax information)
E. Safety and Health Standards
The Occupational Safety and Health Administration (OSHA)
of the United States Department of Labor enforces
federal safety and health standards in business and
industry. OSHA's standards apply to all business-related
accidents and illnesses. Safety and health detailed guideline booklets for employers may be obtained from OSHA.
Contact: United States Department of Labor-OSHA
3780 I-55 North, Suite 210
Jackson, MS 39211
601) 965-4606
F. Wage and Hour Regulations
Most businesses must follow federal standards concerning
minimum wage, maximum hours, overtime pay and child
labor. A new business owner should check to see if his
business meets these requirements. Wage and hour detailed
booklets are available upon request.
Contact: U.S. Department of Labor
11
Wage and Hour Division
100 W. Capitol St., Suite 224
Jackson, MS 39269
(601) 965-4347
G. Equal Employment Regulations
Equal treatment of all employees, as well as equal pay, is
regulated and enforced by the U. S. Equal Employment
Opportunity Commission (EEOC). EEOC prohibits employment
discrimination on the basis of age, color, religion, sex
or natural origin. Generally, a small, independently owned
and operated business with fewer than 15 employees is not
subject to these regulations.
Contact: U.S. Equal Employment Opportunity Commission
100 W. Capitol St., Suite 207
Jackson, MS 39269
(601) 948-8400
IV. ADDITIONAL BUSINESS RESOURCES
Additional support for entrepreneurs and potential business
owners may be provided by the following Small Business
Development Centers.
Contact: Small Business Development Center
Hinds Community College
P.O. Box 1263
Raymond, MS 39154-9799
(601) 857-3537
Small Business Development Center
Jackson State University
931 Highway 80 West
Jackson, MS 39204
(601) 965-2795
12
Other Resources:
Mississippi Development Authority(state economic development)
www.mississippi.org (click option on left of screen "Starting a
Business')
Hinds County (tax office, planning dept. etc.) www.co.hinds.ms.us
Mississippi Secretary of State: www.sos.state.ms.us
Mississippi Dept. of Revenue(tax commission) www.dor.ms.gov
Small Business Administration
Offices' on left of screen)
4836-8504-3478, v.
13
1
www.sba.gov (then click 'Local