My mother refuses to allow me to have company over to our home. What can I do?

Seems from you last post Mom isn't good about excepting anything. More info on her may help us answer you question.

How old is Mom and what are her health problems.
Is the home yours or hers or do you share equally.
Do you have POA?

You mentioned in your last post that Mom will not do respite care and you are afraid she will not enter an AL. Is your health such you cannot care for her anymore?

More background information would help.    Whose home is it, and who is in charge of financial as well as physical upkeep?   Who is ill, or are both of you physically challenged right now?   Was this standard before the pandemic occurred?

What kind of company, how often, and for how long?

If you are bound to the home because she can't be left alone then it's unfair to expect you to live in complete isolation, but if you are able to go out either because she can stay on her own or you have outside caregivers then arrange to meet up with friends somewhere else and avoid the conflict.

Have company over anyway. Since when does an adult have to seek permission from their mother about when they can have company? If the situation is that bad, move out or ask her to move out. You give no details except for a blurb in a header, so you can't really get any worthwhile comments without further info.

Is this because of Covid?

Florida has lots of Delta variant and maybe a 55% vaccination level.

Your profile says that YOU are the senior with multiple health problems. If that is what is going on, I think you need to move on from living with someone who, for whatever reason, needs to exert this level of control over you.

You say it’s “our” home so if you are part owner or pay rent then do as you please & ignore her. What has she done in the past when you had guests?