Daycare / Child Care Center Permit Requirements in Jackson, 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 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.

2. Mississippi Criminal History Background Check (child care staff)

   Every staff member and volunteer at a licensed Mississippi child care facility must clear a criminal history record check before working with children. The facility arranges it: LiveScan fingerprinting at a county health department (or a mailed fingerprint card where LiveScan is unavailable), a Mississippi Child Abuse and Neglect Registry check, a sex offender registry check, and an FBI check, all processed by MSDH. Anyone who lived outside Mississippi within the last five years must also file an Out of State Fingerprint Check Affidavit.

   Official government source

   $50.00 per applicant to process the background check, paid online, plus a $25 fee payable to the local health department at the time of fingerprinting. Replacement background check reports cost $15 and extra suitability letters $10.·Not published by MSDH; results are emailed to the provider and applicant once the fingerprints arrive and the registry and FBI checks are complete - confirm current turnaround at 601-364-1102.

   $50.00 per applicant to process the background check, paid online, plus a $25 fee payable to the local health department at the time of fingerprinting. Replacement background check reports cost $15 and extra suitability letters $10.

   Not published by MSDH; results are emailed to the provider and applicant once the fingerprints arrive and the registry and FBI checks are complete - confirm current turnaround at 601-364-1102.

1. Mississippi State Department of Health — Child Care Facility License

   A license from the MSDH Child Care Facilities Licensure Branch is required for any facility caring for six or more children under 13 years of age who are not related to the caregiver. Licensure requires criminal background checks on staff, fire-safety and health/sanitation inspections, and compliance with staff-to-child ratios.

   Official government source

   Not published by MSDH. An application fee is charged and must be paid before licensing proceeds — confirm the current amount with the Child Care Licensure Office (601-364-2827).·Up to 90 days to obtain a license once the application is submitted and the application fee is paid.

   Not published by MSDH. An application fee is charged and must be paid before licensing proceeds — confirm the current amount with the Child Care Licensure Office (601-364-2827).

   Up to 90 days to obtain a license once the application is submitted and the application fee is paid.

2. City of Jackson - Business License (Privilege Tax)

   Jackson requires a city business license for all businesses operating within city limits, issued by the Business Licensing Division at 200 S. President Street - not a Revenue Division. The application requires a completed notarized Privilege Tax form, a Certificate of Good Standing and formation documents from the Mississippi Secretary of State, proof of occupancy (lease, deed, or utility bill), and any industry-specific permits. Renewed annually and displayed at the place of business.

   Official government source

   Fees vary by business type and size; Jackson does not publish a fee table - the Business Licensing Division quotes the amount at application (601-960-1148).·Usually 7-14 business days after a complete application is submitted.

   Fees vary by business type and size; Jackson does not publish a fee table - the Business Licensing Division quotes the amount at application (601-960-1148).

   Usually 7-14 business days after a complete application is submitted.

3. City of Jackson Commercial Building and Fire Safety Inspection (child care center)

   A child care center must pass building inspections covering structural safety, ADA accessibility, fire suppression and child-proofing before it can operate. In Jackson this runs through the city's commercial permitting process on the business permits portal, not the residential building and permits page. The MSDH Child Care Facilities Licensure Branch separately requires a State Fire Marshal fire-safety inspection as part of licensure.

   Official government source

   Not published online — fees depend on the permits the space requires; confirm with the City's permitting office (601-960-0794).·Not published online; plan for the city inspection process to run alongside MSDH licensure, which can take up to 90 days.

   Not published online — fees depend on the permits the space requires; confirm with the City's permitting office (601-960-0794).

   Not published online; plan for the city inspection process to run alongside MSDH licensure, which can take up to 90 days.

Official Sources

• Mississippi State Department of Health — Child Care Facility License
• City of Jackson Revenue Division

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