Horn Lake's Short-Term Rentals: The Rules That Matter

Every city handles short-term rentals a little differently. In Horn Lake, Mississippi, there are 5 distinct rules that residents and property owners should be aware of. Some are stricter than what neighboring cities enforce, and others are more relaxed. Here is what you need to know.

Permit Requirements

Horn Lake may require registration or permits for short-term rental properties. Mississippi law leaves STR regulation primarily to local municipalities under home rule authority.

Key details: Permit Type: Business license + STR permit. Renewal: Annual. Local Contact: May be required. Authority: MS Code Ann. §21-19-1.

Operating without permit: $250 to $500 fine. Daily fines of $100 to $250 for continued operation. Business license revocation possible for repeat violations.

Occupancy Limits

Horn Lake has no published per-bedroom or per-unit short-term rental occupancy cap. STRs fall under the Rental Housing Code (Ordinance 22-06-281, effective January 1, 2023) and the property maintenance / building code standards adopted by the city. Mississippi has no statewide STR preemption; confirm any limit with Horn Lake Planning at (662) 393-6705.

Key details: Governing Ordinance: Rental Property Ord. 22-06-281. Per-Bedroom Cap: Not specified; confirm with Planning. Building Code: Mississippi-adopted IRC/IPMC. State Sales Tax (STR): 7%. State Preemption: None (SB2693 died 2019).

Renting without a Rental Property License, or operating in violation of the property maintenance code's habitable-area-per-occupant standards, can trigger code-enforcement citations, license suspension, and abatement orders under Ordinance 22-06-281 and Chapter 8 of the Code of Ordinances. Confirm specific penalties with Code Enforcement.

Parking Rules

Horn Lake has no separate short-term rental ordinance; STRs are treated under the city's Rental Housing Code (Ordinance 22-06-281, effective January 1, 2023) and Zoning Ordinance off-street parking standards. Confirm exact STR parking ratios with Horn Lake Planning at (662) 393-6705 before listing.

Key details: Governing Ordinance: Rental Property Ord. 22-06-281. Effective Date: January 1, 2023. STR Parking Ratio: Confirm with Planning. State Preemption: None (SB2693 died 2019). Planning Phone: (662) 393-6705.

Renting without a Rental Property License or providing fewer off-street spaces than the underlying zoning district requires can trigger code-enforcement action, license denial, and citation under Ordinance 22-06-281 and Chapter 8 of the Code of Ordinances. Confirm penalties with Code Enforcement.

Taxes & Fees

Horn Lake requires STR operators to collect and remit Mississippi sales tax and local tourism taxes. MS Code Ann. §27-65-23 governs accommodation tax collection.

Key details: State Sales Tax: 7%. Local Tourism Tax: 1%-3% varies. Registration: MS Dept of Revenue. Authority: MS Code Ann. §27-65-23.

Failure to collect taxes: back taxes plus 10% penalty. MS DOR may assess additional fines. Interest accrues on unpaid taxes. Business license may be suspended.

Noise Rules

Horn Lake applies standard noise ordinance rules to short-term rental properties. STR operators are responsible for ensuring guests comply with local quiet hours.

Key details: Quiet Hours: 10 PM to 7 AM. Operator Liability: Yes, for guest noise. Strike Policy: 3 strikes typical. House Rules: Must be posted.

First offense: warning to operator. Second offense: $200 to $500 fine. Third offense: permit suspension or revocation. Operators liable for guest violations.

The Bottom Line

Horn Lake's short-term rentals rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming Horn Lake is broadly strict or permissive.

These rules come from Horn Lake's publicly available municipal code. For complete penalty schedules, exemption details, and answers to common questions, see the individual ordinance pages throughout this guide.