State Airbnb laws2026 24 sources cited
Mississippi Short-Term Rental Laws & Hotel Tax (2026)
Airbnb is legal in Mississippi: cities set the permit and zoning rules, and Airbnb collects the 7% state sales tax plus local tourism taxes of 2% to 5% in the largest markets.3,4,16,17
From 23 official sources and 1 Airbnb help page. Not legal advice.
The short answer
Mississippi Airbnb Laws in Brief
- State sales tax is 7% of the price, including cleaning and guest fees, collected by Airbnb.
- Permits come from cities: Ocean Springs $501, Hattiesburg $25 application plus $130 license, Bay St. Louis $100 a year.
- Caps and zoning: Hattiesburg caps permits at 2.5% of residential structures, Ocean Springs at 115, and Biloxi bars rentals in single-family zones.
- Local tourism taxes add 5% on the Harrison County coast, 4% in Ocean Springs, 3% in Starkville and 2% in Bay St. Louis and Oxford.
At a glance
Mississippi Short-Term Rental Laws at a Glance
- State license required
- Yes
- Latest rule change
- Oct 19, 2026
The laws in brief
The rules a Mississippi host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.
| Topic | Rule |
|---|---|
| Permit | Hattiesburg requires a permit before renting3,16 |
| Who can host | Starkville asks hosts to classify the rental15 |
| Where | Hattiesburg caps residential permits16 |
| Building rules | Hattiesburg denies permits where homeowner covenants bar rentals3 |
| Guests | Hattiesburg occupancy limit3 |
| Listing display | Bay St. Louis registration number in every ad4 |
| Platforms | Platforms collect state and local sales tax1,11 |
| Neighbors | Hattiesburg needs a local property manager16 |
Your home
Can You Host an Airbnb in Mississippi? It Depends on the Home
Whether you can host in Mississippi turns on whose home it is and whether you live there.
A home in a subdivision with homeowner association covenants
Allowed with conditionsHattiesburg will not consider a permit where the association's covenants do not allow short-term rentals, and Ocean Springs and Pass Christian ask the owner to disclose the association; city permits do not override private covenants.3,5,18
Guests who book direct instead of through Airbnb
Allowed with conditionsHosts are relieved of state and local sales tax only when a registered booking company collects it, so direct bookings leave the host to register with the Department of Revenue and collect the tax.11
Permit
Do You Need a License for Airbnb in Mississippi?
Yes. Mississippi hosts need the City short-term rental permit or registration from the City governments: planning, community development or tax departments, depending on the city. It costs $25.3,4,16,17
- Who needs it
- Hosts in cities that require one, including Hattiesburg, Ocean Springs, Bay St. Louis, Pass Christian, Biloxi, Natchez and Starkville.3,4,16,17
- Issued by
- City governments: planning, community development or tax departments, depending on the city
- Valid for
- One year in Hattiesburg, Ocean Springs and Pass Christian, the calendar year in Bay St. Louis; Starkville registrations renew annually. Permits do not transfer on a sale in Hattiesburg, Ocean Springs, Bay St. Louis and Biloxi.
- On listings
- The number must appear on every listing
- Platform checks
- Bay St. Louis requires the registration number in every advertisement, including internet booking sites; Starkville requires the license number on a sign at the front door.
Fees
| Fee | Amount |
|---|---|
| Hattiesburg applicationNon-refundable application fee; a $130 license fee, $50 fire inspection, $25 zoning certificate and $20 privilege license apply to a new permit. | $25 |
| Hattiesburg licenseLicense fee charged on approval of a new permit. | $130 |
| Hattiesburg renewalLicense renewal, plus a $50 fire inspection and a $20 privilege license. | $100 |
| Ocean Springs permitNon-refundable application fee per permit; permits renew annually. | $501 |
| Bay St. Louis registrationRegistration and renewal fee per unit, valid for the calendar year and not pro-rated. | $100 |
| Biloxi certificate of occupancy applicationApplication for the short-term rental certificate of occupancy; a certificate of zoning compliance and privilege license are also required. | $50 |
Who qualifies
- Hattiesburg: homes in subdivisions whose homeowner covenants bar short-term rentals are not considered, and permits are capped at 2.5% of residential structures
- Ocean Springs: residential permits are capped at 115 in the city-wide and density zones, and new residential permits need a public hearing
- Biloxi: not permitted in single-family zones; conditional use in some multifamily zones, capped at 75 there
- Starkville: only in zoning districts where residential uses are permitted, registered and licensed from August 20, 2026
- Bay St. Louis: a registration number for every unit, with a local contact available at all times
How to apply
- Find the city that regulates the property and check its zoning for short-term rentals.
- Apply to the city: Hattiesburg through the Planning Division and Tax Department, Ocean Springs through the Planning Department, Bay St. Louis through the Planning and Zoning page, Starkville through the Community Development Department.
- Complete the inspections and attach the documents the city asks for, such as a deed, parking plan, rental agreement and house rules.
- Get the city privilege (business) license where required and display the permit or registration number as the city directs.
Permit rules
- Platforms collect state and local sales tax
- Booking platforms, including peer-to-peer home rental sites, must collect Mississippi sales tax and any local sales tax on the bookings they facilitate; hosts are relieved of those taxes when a registered platform collects them.1,11 In force since July 1, 2025
- Hattiesburg requires a permit before renting
- Hattiesburg requires a permit under Ordinance No. 3376 (March 2025) for any rental under 30 days; a new permit costs a $25 application fee and a $130 license fee plus inspections, and renewals cost $100.3,16
- Ocean Springs permit with a public hearing
- Ocean Springs charges $501 per permit, renews permits annually, and sends new residential permit applications to a Planning Commission and Board of Aldermen hearing; the city has regulated short-term rentals since 2015.17
- Bay St. Louis registration at $100 a year
- Bay St. Louis requires a registration and permit for every short-term rental unit, at $100 per unit per year, valid for the calendar year.4
- Bay St. Louis registration number in every ad
- The Bay St. Louis registration number must appear in every advertisement for the rental, including listings on internet booking sites.4
- Biloxi certificate of occupancy and privilege license
- A Biloxi short-term rental needs a certificate of occupancy, a certificate of zoning compliance and a privilege tax license, none of which transfer to a new owner; the certificate application costs $50.20,21
- Starkville registration from August 20, 2026
- Starkville requires short-term rentals to be registered before they are rented from August 20, 2026, with a city privilege license and Mississippi occupancy-tax registration; registration renews every year.2,14 In force since August 20, 2026
- Pass Christian permit for each unit
- Pass Christian makes it unlawful to run a short-term rental without a city permit, issued for each unit and valid for one year.5
- Advertised price must be the total price
- Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.10,23 In force since May 12, 2025
- Federal fee rule covers platforms
- The federal fee rule applies to platforms, resellers and travel agents that display short-term lodging prices, not only to hosts.23 In force since May 12, 2025
Who can host
What Mississippi Cities and Counties Can and Can't Regulate
- Hattiesburg caps residential permits
- Residential short-term rental permits in Hattiesburg are capped at 2.5% of residential structures, with a waiting list when the cap is reached.16
- Hattiesburg denies permits where homeowner covenants bar rentals
- A home in a subdivision whose homeowner association covenants do not allow short-term rentals is not considered for a Hattiesburg permit.3
- Ocean Springs caps residential permits at 115
- Ocean Springs allows at most 115 residential permits in the city-wide and density zones; commercial permits and the residential downtown overlay district have no cap.17
- Biloxi bars rentals in single-family zones
- Biloxi allows short-term rentals as a permitted use in its community business, regional business, downtown and waterfront districts, and not at all in single-family zones.7,20
- Biloxi caps conditional-use rentals at 75
- Biloxi limits short-term rentals approved as conditional uses in its medium- and high-density multifamily zones to 75 in total (ordinance of December 12, 2023).7
- Starkville: residential districts only, no events
- Starkville short-term rentals may operate only where residential uses are permitted and may not host commercial events, weddings, receptions, fraternity functions or ticketed events.14 In force since August 20, 2026
- Starkville asks hosts to classify the rental
- Starkville applications classify each rental as hosted (the occupant stays on site), unhosted (the occupant is away) or a dedicated vacation rental with no primary occupant; all three can register.15 In force since August 20, 2026
Local rules
Local Rules in Mississippi's 8 Largest Airbnb Markets
A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Mississippi's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.
| Market | Local registration |
|---|---|
| Oxford Lafayette County | None |
| Starkville Oktibbeha County | Required |
| Biloxi Harrison County | Required |
| Ocean Springs Jackson County | Required |
| Bay Saint Louis Hancock County | Required |
| Pass Christian Harrison County | Required |
| Hattiesburg Forrest County | Required |
| Natchez Adams County | Required |
1. Oxford
Lafayette County
Oxford's Land Development Code defines no short-term rental use or permit; it covers owner-occupied bed and breakfasts by special exception and hotels. Stays carry the 7% state tax and Oxford's 2% room tax, so 9% in total.8,12,24
- Bed and breakfasts must be the owner's primary residence, with no more than five guest bedrooms
- Oxford levies a 2% tax on room rentals of hotels and motels
- State sales tax of 7% applies, collected by Airbnb
2. Starkville
Oktibbeha County
Starkville requires every short-term rental to be registered and licensed from August 20, 2026, in zoning districts where residential uses are permitted. Every rental also collects the city's 2% and 1% room taxes from August 1, 2026, for 10% in total with the state tax.2,13,14,15
- Registration before renting, renewed every year, plus a city privilege license
- Hosted, unhosted or dedicated vacation rental stated on the application
- Maximum occupancy of two guests per legal bedroom plus two
- No commercial events, weddings or ticketed events
3. Biloxi
Harrison County
Biloxi allows short-term rentals as a permitted use only in business, downtown and waterfront districts, by conditional use in some multifamily zones, and not in single-family zones. A certificate of occupancy, zoning certificate and privilege license are required, and stays carry 12% in total with Harrison County's taxes.7,12,20,21
- Not permitted in single-family zones (RS-5, RS-7.5, RS-10, RE, RER)
- Conditional-use rentals in multifamily zones are capped at 75 in total
- Up to four rental units on one tax parcel and one parking space per unit or bedroom
- Annual fire inspection and a local contact able to arrive within 30 minutes
4. Ocean Springs
Jackson County
Ocean Springs has regulated short-term rentals since 2015 with separate residential and commercial permits, an annual $501 fee and a cap of 115 residential permits. Stays carry 11% in total: the 7% state tax, Jackson County's 2% and the city's 2%.12,17,18
- Residential permit cap of 115 in the city-wide and density zones; no cap in the downtown overlay or for commercial permits
- $501 per permit, renewed every year, with a public hearing for new residential permits
- Property manager within two miles of the city limits for a residential permit
- City privilege license and liability insurance that does not exclude short-term rental use
5. Bay Saint Louis
Hancock County
Bay St. Louis has required registration since its August 2024 ordinance: $100 per unit a year, a registration number in every ad and a local contact available around the clock. Stays carry 9% in total with Hancock County's 2% tax.4,12,19
- Registration and renewal fee of $100 per unit per year, valid for the calendar year
- Registration number in every advertisement, including booking sites
- Occupancy of two guests per sleeping room plus four per dwelling
- Local contact responding in person within 30 minutes; no on-street parking
6. Pass Christian
Harrison County
Pass Christian requires a city permit for each short-term rental, and its October 2023 amendment capped permits at 150 in the T3R and T4L zones with block density limits. Stays carry 12% in total with Harrison County's taxes.5,6,12
- Permit required for each unit, valid one year
- Cap of 150 permits in the T3R and T4L zones; density limits of 20% in T3R and T4L and 80% in T4+
- Application fee of $400 under the 2023 amendment
- Local contact within 25 miles who responds within 60 minutes
7. Hattiesburg
Forrest County
Hattiesburg's March 2025 ordinance requires a permit before any rental under 30 days, caps residential permits at 2.5% of residential structures and requires a local property manager in Forrest or Lamar County. A new permit costs $25 plus a $130 license, with a $100 renewal.3,16
- Permit capped at 2.5% of residential structures, with a waiting list
- Local property manager living in Forrest or Lamar County, reachable 24/7
- Two guests per sleeping room plus four per dwelling
- No permit where homeowner covenants bar short-term rentals
8. Natchez
Adams County
Natchez adopted short-term rental rules in August 2023: a registration and permit for each unit, a privilege license, and inspection by the Building Official and Fire Marshal. Hosts also pay the 7% state tax and the city's 3% room tax.9,12,22
- Privilege license and inspection by the Building Official and Fire Marshal after approval
- Registration fee of $200 for the first year and $100 a year to renew
- Local property manager in Adams County or Vidalia, Louisiana, reachable at all hours
- Fines of up to $1,000 for a first offense and $5,000 in a calendar year
Taxes
Mississippi Short-Term Rental Taxes
7% state sales tax on every stay, plus local room taxes where they apply: 12% in total on the Harrison County coast, 11% in Ocean Springs, 10% in Starkville, 9% in Bay St. Louis and Oxford.
| Tax | Rate | Collected by |
|---|---|---|
| Mississippi state sales tax 7% of the listing price, including cleaning and guest fees | 7%11,24 | Airbnb |
| Mississippi Coast Coliseum and Convention Center tax (Harrison County) 2% of room rental proceeds in Harrison County (Gulfport, Biloxi, Pass Christian) | 2%12 | Airbnb |
| Mississippi Gulf Coast Regional Convention and Visitors Bureau tax (Harrison County) 3% of room rental proceeds in Harrison County (Gulfport, Biloxi, Pass Christian) | 3%12 | Airbnb |
| Hancock County tourism tax (includes Bay St. Louis) 2% of room rental proceeds in Hancock County | 2%12 | Airbnb |
| Jackson County hotel and motel tax (includes Ocean Springs) 2% of room rental proceeds in Jackson County | 2%12 | Airbnb |
| Ocean Springs tourism and economic development tax 2% of room rental proceeds in Ocean Springs, on top of the county tax | 2%12 | Airbnb |
| Oxford tourism and economic development tax 2% of room rental proceeds in Oxford | 2%12 | Airbnb |
| Starkville hotel/motel tax and parks and recreation tax 2% hotel/motel tax plus 1% parks and recreation tax in Starkville, applied to every rental from August 1, 2026 | 3%13 | Airbnb |
| Natchez convention and tourism tax 3% of room rental proceeds in Natchez | 3%12 | Airbnb |
What the host still handles
- A Mississippi Department of Revenue sales tax account for bookings that do not go through a platform registered to collect the tax
- A city privilege (business) license where the city requires one, as in Hattiesburg, Ocean Springs, Biloxi, Natchez and Starkville
- The city short-term rental permit or registration, where one applies1,11,12,13,24
Operating rules
Operating Rules for Mississippi Short-Term Rentals
- 7% state sales tax on every stay
- Airbnb collects the 7% Mississippi sales tax on the listing price, including the cleaning fee and guest fee, for stays in the state.24
- Local room taxes reach small rentals only where the levy or the city says so
- Where a local room tax limits its definition of hotel (for example by room count), the 2025 law extends it to short-term rentals only if the county or city adopts a resolution.1,13 In force since July 1, 2025
- Hattiesburg needs a local property manager
- Every Hattiesburg rental needs a local property manager who lives in Forrest or Lamar County and can be reached at any hour.16
- Hattiesburg occupancy limit
- Hattiesburg allows two guests per sleeping room plus four more per dwelling, with a higher allowance for homes over 3,250 square feet of conditioned space.3
- Ocean Springs local manager within two miles
- A residential permit in Ocean Springs needs a property manager living within two miles of the city limits; a commercial permit needs one in Hancock, Harrison or Jackson County.18
- Bay St. Louis local contact within 30 minutes
- The designated local contact in Bay St. Louis must be available around the clock and respond in person within 30 minutes to complaints.4
Fines
How to Avoid Airbnb Fines in Mississippi
Fines in Mississippi fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.
- Hattiesburg: operating without a permit is a misdemeanor, with each day a separate violation, fined up to $250 for a first offense, $500 for a second within a calendar year and $1,000 for others, plus court costs.3
- Bay St. Louis: a violation is a misdemeanor punishable by a fine of up to $500 per offense, and each day a violation continues is a separate offense.4
- Pass Christian: running a rental without a permit is a misdemeanor with fines of at least $300 for a first offense and at least $500 for later offenses within 12 months, plus court costs.5
- Federal fee rule: businesses that violate the FTC fee rule can be ordered to comply, refund consumers and pay civil penalties.23
Changes
What's Changed in Mississippi's Airbnb Rules
The changes scheduled when the rules were checked on October 17, 2026 have now taken effect; the most recent are listed first.
- October 19, 2026Starkville registration deadline for existing rentals
Existing Starkville short-term rentals must register within 60 days after the August 20, 2026 effective date; unregistered units can be fined per day and lose their certificate of occupancy.2
- August 20, 2026
- August 1, 2026Starkville collects 2% and 1% room taxes on all rentals
From August 1, 2026, anyone furnishing rooms to transient guests in Starkville collects the 2% hotel/motel tax and 1% parks and recreation tax with the 7% state tax, for 10% in total.13
- June 2, 2026Starkville applies its room tax to every rental
Starkville's mayor and aldermen adopted a resolution including any entity furnishing rooms to transient guests in its hotel and motel tax, regardless of the number of rooms.13
- July 1, 2025
- March 18, 2025Hattiesburg adopts Ordinance 3376
The Hattiesburg council adopted a permit system with a 2.5% cap on residential permits, fees and a local property manager requirement.3
- August 20, 2024
- December 12, 2023Biloxi caps conditional-use rentals
Biloxi limited short-term rentals approved as conditional uses in its multifamily zones to 75 in total.7
- October 4, 2023Pass Christian amends its short-term rental ordinance
Pass Christian capped permits in its T3R and T4L zones at 150, added block density limits and raised the application fee; the ordinance takes effect 30 days after passage.6
- August 22, 2023Natchez adopts short-term rental rules
Natchez amended its development code to require a registration and permit for each short-term rental unit, with annual renewal and fines for violations.9
Listing data
What Mississippi's Listings Show
What officials report
- 115
- Ocean Springs residential permit cap · as of October 2026Ocean Springs allows at most 115 residential short-term rental permits in the city-wide and density zones.17
- 75
- Biloxi conditional-use rental cap · as of December 2023Biloxi caps short-term rentals approved as conditional uses in its multifamily zones at 75 in total.7
- 2.5
- Hattiesburg permit cap · as of October 2026Hattiesburg caps residential short-term rental permits at 2.5% of residential structures.16
Earnings
What Could a Short-Term Rental in Mississippi Earn?
The rules shape the numbers: a permit that costs $100 a year and taxes of 7% that Airbnb adds to guests' bills. For a specific address, the Airbnb profit calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.
FAQ
Mississippi Short-Term Rental Laws: Frequently Asked Questions
Is Airbnb legal in Mississippi?
Do I need a permit for Airbnb in Mississippi?
How much is a short-term rental permit in Mississippi?
Does Airbnb collect hotel tax in Mississippi?
What is the total tax on an Airbnb stay in Mississippi?
Can I rent a home I don't live in?
Are Airbnbs allowed in single-family neighborhoods?
Is there a cap on short-term rental permits?
What is the fine for an illegal Airbnb in Mississippi?
Do I need a local property manager or contact person?
How many guests can stay in a short-term rental?
Do I have to register with the Department of Revenue?
Only if a registered booking company is not collecting the tax: hosts are relieved of state and local sales tax when a registered platform collects it, so direct bookings leave the host to register and remit.11
Method
How These Rules Were Checked
Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Bay St. Louis, Pass Christian, Starkville code, Oxford code and Senate Bill 2805 pages were read in a browser because scripts are blocked or the pages render with JavaScript; the Pass Christian 2023 amendment and the Natchez ordinance are scanned images read by eye.
Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.
Sources
Sources
Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.
- 1. Senate Bill 2805, 2025 Regular Session (as sent to Governor) · Mississippi Legislature
- 2. Unified Development Code, 17.6 Rental Housing Code · City of Starkville
- 3. Ordinance No. 3376 (short-term rentals, March 18, 2025) · City of Hattiesburg
- 4. Ordinance No. 669-08-2024: Short-Term Rental Registration and Regulations · City of Bay St. Louis
- 5. Code of Ordinances, Chapter 18, Article V: Short-Term Rental Units · City of Pass Christian
- 6. Short-term rental ordinance amendment (adopted October 4, 2023) · City of Pass Christian
- 7. Ordinance No. 2537: Land Development Ordinance Section 23-4-3(D)(10)e, short-term rental limits (December 12, 2023) · City of Biloxi (copy hosted by Councilmember Paul Tisdale)
- 8. Land Development Code, Article 3 and Section 3.8 (bed and breakfast establishments) · City of Oxford
- 9. Ordinance amending Chapter 12, Part 6 of the Natchez Development Code regarding short-term rentals (adopted August 22, 2023) · City of Natchez
- 10. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
- 11. Notice 72-25-06: Third-party booking companies and collection of sales tax on hotel accommodations (May 27, 2025) · Mississippi Department of Revenue
- 12. Tourism and Economic Development Taxes · Mississippi Department of Revenue
- 13. Notice 72-26-11: Starkville Motel/Hotel Tax (July 7, 2026) · Mississippi Department of Revenue
- 14. Rental Housing Code · City of Starkville
- 15. Short-Term Rental Housing Registration & License Application (updated July 31, 2026) · City of Starkville
- 16. Short Term Rental Registration · City of Hattiesburg
- 17. Short Term Rental Information · City of Ocean Springs
- 18. Short-Term Rental (STR) Permit Application, Residential and Commercial (revised March 12, 2025) · City of Ocean Springs Planning Department
- 19. Short Term Rental Registrations Are Now Being Accepted (October 22, 2024) · City of Bay St. Louis
- 20. Short-Term Rental Requirements: Visitor Accommodations · City of Biloxi
- 21. Short-Term Rental Certificate of Occupancy Application ($50) · City of Biloxi Planning Division
- 22. Frequently asked questions (zoning and short term rentals) · City of Natchez
- 23. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
- 24. Occupancy tax collection and remittance by Airbnb in Mississippi · Airbnb Help Center