Harrison County, MS Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Requires
- Harrison County Tax Privilege Business License
- Also requires
- MS sales tax ID / Room Tax registration
- Source sections
- UDC § 415 (Table of Uses) and § 834.01(d)
- Adopted
- Aug. 2 & 9, 2021 (*2011HC186)
- Enforcement
- Cease and Desist Order, UDC § 1409
- Penalty
- Up to $100/day, § 1409.03
Summary
Short-term rental operators in unincorporated Harrison County must carry a Harrison County Tax Privilege 'Business' License and prove they are registered for Mississippi's state room tax before the county will issue a Short-Term Rental Permit. UDC § 415's Table of Uses and § 834.01(d) both tie the license and the state sales-tax ID directly to permit eligibility.
Short term rentals are subject to all state "room sales" taxes based on per room occupancy. Additionally, a Harrison County Tax Privilege "Business" License is required. See Section 834 for complete regulations. ... d. Provide Mississippi sales tax ID number and proof of registration of the Short-Term Rental with the Mississippi Tax Commission to demonstrate compliance with Mississippi Room Taxes.
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Section 415, the UDC's countywide Table of Uses, lists 'Short term rentals' as a permitted-with-conditions use and spells out, in item e, that 'Short term rentals are subject to all state "room sales" taxes based on per room occupancy. ' In practice this means Harrison County does not levy its own separate short-term-rental occupancy tax on top of the state's; it enforces the state's room-tax registration as a permitting prerequisite and layers on its own county business-license requirement. 01(a)-(f)). Both provisions were adopted by the Board of Supervisors on August 2 and August 9, 2021 (amendment reference *2011HC186), and the UDC carries them through unchanged in the version amended through December 12, 2022.
Violations & Fines
Operating a short-term rental without the Harrison County Tax Privilege Business License or without proof of Mississippi Room Tax registration puts the permit application out of compliance with UDC §§ 415 and 834.01(d), exposing the operator to a Cease and Desist Order under § 1409 and, for knowing violations of the Unified Development Code, a misdemeanor fine of up to $100 per day under § 1409.03.
Frequently Asked Questions
Does Harrison County charge its own short-term rental occupancy tax?
What proof of tax registration does the county require?
Is the business license a one-time fee?
Sources & Official References
Other rules in Harrison County
How Harrison County compares: Cities with the Highest Short-Term Rental Taxes·Compare Harrison County to another location·View the Mississippi short-term rentals overview
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