Occupancy Limits: Hernando vs Horn Lake

How many guests can stay overnight in a Hernando, MS short-term rental?

Hernando has not published a numeric per-bedroom guest cap. The Mississippi-adopted IRC sets minimum room sizes and egress that indirectly limit sleeping capacity, and the Office of Planning issues the business license required for STR use. Confirm any specific guest cap with the Hernando Office of Planning at (662) 429-9095 before listing your property.

Do I need to collect Mississippi sales tax on my Hernando Airbnb bookings?

Yes. Mississippi imposes a 7% state sales tax on lodging including cleaning fees and guest fees. Airbnb and Vrbo collect and remit Mississippi state sales tax on bookings made through their platforms. If you book guests outside those platforms, you must register with the Mississippi Department of Revenue and remit the tax yourself. Hernando does not currently impose a separate municipal lodging tax.

How many guests can stay in a Horn Lake short-term rental?

Horn Lake does not publish a per-bedroom STR occupancy cap. The practical ceiling is set by the Mississippi-adopted property maintenance and building code standards for minimum habitable area per occupant. For the specific limit applied to your property during Rental Property License review under Ordinance 22-06-281, contact Horn Lake Planning at (662) 393-6705 or plandept@hornlake.org.

Does Mississippi state law cap Horn Lake STR occupancy?

No. Mississippi Senate Bill 2693 (2019), which would have preempted local short-term rental regulation including occupancy limits, died in committee on February 5, 2019. Horn Lake retains full home-rule authority under Mississippi Code Section 17-1-3 to set or apply local occupancy standards through Rental Property Ordinance 22-06-281 and the building/property maintenance codes.