Nail Salon Permit Requirements in Hattiesburg, MS

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Mississippi Nail Technician License (per technician)

   Each nail technician must hold a valid Mississippi nail technician license issued by the Mississippi State Board of Cosmetology and Barbering. Miss. Code Ann. § 73-7-21 requires at least 350 hours of practice and related theory in nail technology over no less than nine weeks in a licensed school, or at least 700 hours in a board-certified apprenticeship, plus completion of the tenth grade and passage of the state board examination.

   Official government source

   $50 (initial license or renewal for a cosmetologist, barber, nail technician, or esthetician, per the Board's statutory fee schedule); $50 delinquent renewal penalty.·Not published by the Board; examinations are held at times set by MSBCB — confirm the current schedule with the Board.

   $50 (initial license or renewal for a cosmetologist, barber, nail technician, or esthetician, per the Board's statutory fee schedule); $50 delinquent renewal penalty.

   Not published by the Board; examinations are held at times set by MSBCB — confirm the current schedule with the Board.

2. Mississippi Department of Revenue - Sales Tax Permit

   Any business selling tangible personal property or a taxable service in Mississippi must hold a sales tax permit from the Department of Revenue. The general state rate is 7%, one of the highest in the country; reduced rates apply to some categories, including 5% on SNAP-eligible groceries and light vehicles, 3% on heavy trucks and manufactured homes, and 1.5% on farm and manufacturing machinery. Register online through TAP.

   Official government source

   No fee - the Mississippi Department of Revenue does not charge for a sales tax permit.·Register online through TAP; allow about two weeks to receive your permit and filing information by mail.

   No fee - the Mississippi Department of Revenue does not charge for a sales tax permit.

   Register online through TAP; allow about two weeks to receive your permit and filing information by mail.

1. Mississippi State Board of Cosmetology and Barbering - Salon (Establishment) License

   Nail salons in Mississippi must hold an establishment license from the Mississippi State Board of Cosmetology and Barbering. The salon must pass an initial inspection before the license is issued, and the license renews annually. Each nail technician working there must separately hold a current practitioner license.

   Official government source

   $85 application and initial inspection; $60 annual renewal; $35 if a reinspection is required. Late renewal adds a $50 penalty.·Not published by the Board; the license is issued after the salon passes its initial inspection.

   $85 application and initial inspection; $60 annual renewal; $35 if a reinspection is required. Late renewal adds a $50 penalty.

   Not published by the Board; the license is issued after the salon passes its initial inspection.

2. City of Hattiesburg City Clerk/Tax Division - Privilege Tax License

   All businesses must hold a Privilege Tax License to operate in Hattiesburg, issued by the City Clerk/Tax Division on the 2nd floor of City Hall, 200 Forrest Street. The application asks for the number of employees and/or the wholesale value of inventory; some business types, such as pawn shops and contractors, must supply additional documentation. Renewed annually and displayed at the place of business.

   Official government source

   Set under Mississippi's privilege tax schedule from the number of employees and/or wholesale value of inventory; Hattiesburg does not publish a fee table - the Tax Division quotes the amount at application (601-545-4523).·Not published by the City; applications are filed in person with the Tax Division at City Hall (601-545-4523).

   Set under Mississippi's privilege tax schedule from the number of employees and/or wholesale value of inventory; Hattiesburg does not publish a fee table - the Tax Division quotes the amount at application (601-545-4523).

   Not published by the City; applications are filed in person with the Tax Division at City Hall (601-545-4523).

Official Sources

• Mississippi State Board of Cosmetology — Salon License
• City of Hattiesburg Revenue Division

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