Mississippi Short-Term Rental Rules: A Local Guide

Quick Answer: Mississippi STR Regulations at a Glance

Mississippi leaves short-term rental regulation almost entirely to local governments. No state permit, license, or statewide ordinance dictates rental nights or guest limits. The state's primary control is sales tax on lodging, which applies statewide.

This means:

• State responsibility: Collect and remit Mississippi sales tax on gross rental receipts. Register with the Mississippi Department of Revenue (MDOR).
• Local responsibility: Everything else. Zoning eligibility, business licenses, STR-specific permits, occupancy caps, parking rules, noise ordinances, and local lodging taxes are all set by your city or county.
• Your first call: The planning or zoning department of the municipality where your property is located. If you are outside city limits, contact the county.

Rules in Biloxi, Gulfport, Jackson, or unincorporated coastal counties differ significantly. Do not assume consistency across jurisdictions.

State-Level Overview: What Mississippi Law Says (and Doesn't Say)

No Statewide STR Framework

Mississippi has not enacted a comprehensive statewide permitting or licensing system for short-term rentals. Unlike states such as Florida or Arizona, Mississippi has no statewide framework that preempts or standardizes local STR rules. Local governments retain broad authority to regulate land use and business activity within their boundaries.

This authority comes from Mississippi's general planning and zoning enabling statutes (Mississippi Code Title 17, Chapter 1). These statutes grant municipalities and counties the power to adopt zoning ordinances, regulate land use, and issue business licenses. This forms the legal foundation for local STR ordinances.

State Sales Tax on Lodging

The most concrete state-level obligation for STR owners is the Mississippi Sales Tax Law (Mississippi Code Title 27, Chapter 65). Mississippi imposes a 7% state sales tax on gross proceeds from the rental of accommodations, which includes short-term residential rentals. This tax is mandatory, applying to all rentals regardless of booking method (e.g., Airbnb, Vrbo, property manager, direct).

To collect and remit this tax, you must register with the Mississippi Department of Revenue and obtain a sales tax permit. Registration is handled through the MDOR's Taxpayer Access Point (TAP) portal at tap.dor.ms.gov. Filing frequency (monthly or quarterly) depends on volume; consult MDOR for specific requirements.

Marketplace Facilitator Considerations

Mississippi has adopted marketplace facilitator rules. If you rent exclusively through a platform like Airbnb or Vrbo, and that platform qualifies as a marketplace facilitator under Mississippi law, the platform may collect and remit state sales tax on your behalf. Confirm with your platform whether it is doing so for Mississippi transactions before assuming coverage. You remain responsible for any local taxes the platform does not collect.

General Health and Safety Codes

Mississippi does not have a state-level STR-specific health or safety inspection regime. However, general state building codes, fire codes, and habitability standards apply to rental properties. Local jurisdictions frequently adopt standards like the National Fire Protection Association (NFPA) Life Safety Code (NFPA 101) and may require inspections during local permitting.

Navigating Local STR Ordinances in Mississippi's Key Destinations

Local rules vary enough that generalization across cities is not possible. The table below compares major Mississippi STR markets. Fees and timelines are noted as "varies" where precise figures are unavailable, as local ordinances and fee schedules frequently change.

Comparison of Key Mississippi STR Jurisdictions

City of Biloxi

Biloxi, a major Gulf Coast tourism destination, is Mississippi's most active STR market. The city has enacted a short-term rental ordinance requiring property owners to obtain a specific STR permit in addition to a general business license. Biloxi's ordinance addresses zoning eligibility, occupancy limits tied to bedroom count, parking requirements, and a designated local contact requirement for non-owner-occupied properties.

Biloxi also levies local tourism and convention center taxes on top of the state 7% sales tax. Confirm the specific combined local rate directly with the City of Biloxi Finance Department, as rates and surcharges are subject to adjustment. Call (228) 435-6200 or visit biloxi.ms.us.

City of Gulfport

Gulfport regulates transient lodging via its municipal code but has not published a standalone STR ordinance with Biloxi's specificity. STR operators in Gulfport should expect to need a business license and confirm zoning eligibility for their specific parcel before listing. Contact the Gulfport Planning Department at (228) 868-5710 for current requirements.

Local lodging taxes apply in Gulfport; consult the Gulfport Finance Department for current rates.

City of Jackson

Jackson's STR market is smaller than the coastal region but growing. The City of Jackson Zoning Ordinance governs land use, and STR operators must confirm their property's zoning classification permits short-term rental activity. A business license is required for any commercial activity in Jackson. Contact the Jackson Planning Department at (601) 960-1084 and the Jackson Revenue Department for local tax obligations.

Coastal and Unincorporated Counties

If your property is outside city limits in Harrison or Hancock County, county-level zoning and business licensing rules apply. These counties cover significant stretches of Gulf Coast property. Contact the respective county planning offices to determine whether your parcel is subject to any STR-specific rules and what business license is required.

Permitting, Licensing, and Zoning: Your Local Checklist

Step 1: Confirm Zoning Eligibility

Before applying, confirm your property's zoning classification with the local planning department or GIS portal. Most Mississippi municipalities zone land as residential (R-1, R-2, etc.), commercial (C-1, C-2, etc.), or mixed-use. STRs may be:

• Permitted by right in some commercial or mixed-use zones.
• Allowed with a conditional use permit (CUP) in certain residential zones.
• Prohibited in some residential zones entirely.

Owner-occupied STRs (renting a room or unit while present) often receive more permissive treatment than non-owner-occupied investment properties. Determine your category before applying.

Step 2: Apply for a Business License

All Mississippi municipalities require a business license for commercial activity. This is separate from any STR-specific permit. Fees vary by jurisdiction. Apply through the city clerk's office or revenue department.

Step 3: Obtain an STR Permit (Where Required)

In cities like Biloxi that have enacted STR-specific ordinances, you will need a separate STR permit. Common application requirements include:

• Proof of property ownership or a signed lease authorizing STR use.
• Government-issued ID.
• Certificate of general liability insurance (minimum coverage amounts vary by jurisdiction).
• Floor plan or site plan showing sleeping areas and parking.
• Emergency contact information for a local responsible party (often required for non-owner-occupied properties).
• Signed acknowledgment of local noise, occupancy, and parking rules.

Step 4: Schedule Required Inspections

Some jurisdictions require a fire safety or general habitability inspection before issuing an STR permit. Common inspection items include working smoke and carbon monoxide detectors, fire extinguishers, adequate egress, and electrical panel condition. Local fire codes frequently reference NFPA 101 standards. Contact your local fire marshal's office to confirm what is required.

Step 5: Post Required Information

Many local ordinances require STR operators to post specific information inside the unit, including the permit number, maximum occupancy, parking rules, trash collection instructions, and emergency contact numbers. Failure to post can result in fines or permit revocation.

Step 6: Register for State Sales Tax

Concurrently with local steps, register with the Mississippi Department of Revenue at tap.dor.ms.gov for a sales tax permit if not already registered.

Taxation and Fees for Mississippi Short-Term Rentals

State Sales Tax

Mississippi imposes a 7% state sales tax on gross rental receipts from short-term lodging under Mississippi Code Title 27, Chapter 65. This applies to all rentals meeting the applicable threshold. Register through MDOR's TAP portal. Once registered, you will receive a filing schedule. Keep records of gross receipts for every booking.

Local Lodging Taxes

Mississippi municipalities and counties can levy additional local taxes on lodging. These are separate from state sales tax and are remitted to the local government, not MDOR. Common local tax types include:

• Tourism taxes levied by coastal municipalities to fund tourism promotion.
• Convention center taxes in cities with convention facilities.
• County bed taxes in unincorporated areas.

Rates vary by jurisdiction and are set by local ordinance. Contact the local finance or revenue department directly for current rates. Do not assume a listing platform's tax summary is complete or current.

Marketplace Facilitator Rules

If Airbnb or Vrbo collects and remits Mississippi state sales tax as a marketplace facilitator, you still need to confirm whether they are also remitting local lodging taxes. Many platforms remit state tax but not all local taxes. Verify your platform's tax collection settings against local requirements; you are liable for any gaps.

Permit and License Fees

STR permit fees, business license fees, and renewal fees vary by jurisdiction. Consult the specific city or county for current fee schedules; do not rely on outdated third-party figures.

Recent Developments and Ongoing Discussions in Mississippi STR Regulation

Local Ordinance Activity

Mississippi's coastal cities have been the most active in developing and refining STR ordinances, driven by the Gulf Coast's strong tourism economy. Biloxi has updated its STR rules to address enforcement gaps, particularly concerning non-owner-occupied properties and platforms not remitting local taxes. Gulfport has been in ongoing discussion about whether to formalize a standalone STR ordinance similar to Biloxi's.

Jackson's STR regulatory environment has seen less legislative activity, but code enforcement on unlicensed rentals has increased as the city seeks to capture tax revenue.

For current ordinance text and recent amendments, review city council meeting minutes directly. Biloxi City Council minutes are available at biloxi.ms.us. Jackson City Council records are at jacksonms.gov.

State Legislative Landscape

Mississippi has not passed statewide STR preemption legislation, unlike some Sun Belt states that limit local governments' ability to restrict STRs. Informal discussions have occurred in the Mississippi Legislature regarding property rights and tourism development, but no bill has advanced to create a statewide STR framework. Monitor the Mississippi Legislature's bill tracking system (legislature.ms.gov) for new filings related to short-term rentals, transient lodging, or property rights.

Drivers of Regulatory Change

Drivers of local STR regulatory change in Mississippi mirror national trends:

• Tax revenue capture: Cities want to ensure STR operators pay the same lodging taxes as hotels.
• Neighborhood character: Residential neighborhoods near tourist areas have pushed back on high-density STR clusters.
• Housing affordability: With a median household income of $52,985 (U.S. Census ACS 5-Year Estimates, 2022) and median listing prices around $298,750 (FRED, Realtor.com, March 2026), concerns about STRs removing long-term rental stock exist but are less acute than in higher-cost markets.
• Enforcement capacity: Smaller Mississippi jurisdictions often lack staff for proactive STR rule enforcement, creating pressure to integrate compliance into the permitting process.

Next Steps: Who to Contact for Your Mississippi STR

State Tax Registration

Mississippi Department of Revenue Register for a sales tax permit; obtain answers on lodging tax obligations.

• Website: dor.ms.gov
• TAP portal: tap.dor.ms.gov
• Phone: (601) 923-7700

Local Planning and Zoning Departments

City of Jackson Planning Department

• Phone: (601) 960-1084
• Website: jacksonms.gov

City of Biloxi Planning Department

• Phone: (228) 435-6200
• Website: biloxi.ms.us

City of Gulfport Planning Department

• Phone: (228) 868-5710
• Website: gulfport-ms.gov

Harrison County (unincorporated areas)

• Phone: (228) 865-4000
• Website: co.harrison.ms.us

Hancock County (unincorporated areas)

• Phone: (228) 467-5404
• Website: hancockcountyms.gov

For Unincorporated Areas

Contact the county clerk's office and planning department. Inquire about county STR ordinances for unincorporated areas and required business licenses.

Legal Counsel

If your property involves complex zoning, a conditional use permit application, or a code enforcement notice, consult a Mississippi attorney with real estate or land use experience. The Mississippi Bar's lawyer referral service is available at msbar.org.

STR Owner Networks

Local STR owner groups and Gulf Coast hospitality associations offer insights into ordinance changes and enforcement trends. Search for Mississippi-specific groups on Airbnb's host community forums and local Facebook groups. While not substitutes for official guidance, these can highlight real-world enforcement issues.

Regulations change. Verify all requirements directly with the relevant city or county office before you list your property. This page is a reference guide, not legal advice.