Southaven, MS Short-Term Rentals: Permit Requirements (2026)

Southaven, Mississippi has not adopted a dedicated short-term rental (STR) ordinance separate from its general business licensing and zoning rules, so STR operators are regulated by a combination of the city's business license framework, base zoning, and state-level tax law. The City Clerk's Office issues all business privilege licenses under the Code of Ordinances and divides licenses into Commercial-based, Home-based, and Transient categories. A home-based business license carries a flat $20 annual fee and is issued at City Hall, 8710 Northwest Drive, Monday through Friday from 8 a.m. to 4:30 p.m. STR operators using a residence to provide overnight accommodations qualify as a business activity requiring a license. On the tax side, Mississippi Code Annotated Title 27, Chapter 65 (the Sales Tax Law) applies the 7% statewide sales tax to lodging revenue. Under Miss. Code Ann. §27-65-23.1, properties offering accommodations meeting the statutory definition of a hotel or motel are subject to local tourism, parking, and economic development taxes when authorized by local and private legislation. The Mississippi Department of Revenue administers collection. Hosts using platforms such as Airbnb and Vrbo should confirm whether the platform collects Mississippi sales tax on their behalf, but ultimate compliance responsibility remains with the operator. Properties operating in subdivisions governed by HOA covenants may face additional private restrictions on transient rental use that the City of Southaven does not enforce. The base zoning rules in Title XIII do not categorize short-term rentals separately from single-family residential use, but operators should verify with the Planning Department that their use will not be characterized as a hotel/motel use that is restricted to commercial districts.