Harrison County requires STR operators to collect and remit Mississippi sales tax and local tourism taxes. MS Code Ann. §27-65-23 governs accommodation tax collection.
Harrison County STR operators must collect Mississippi state sales tax (7%) and any applicable local tourism or accommodation taxes. MS Code Ann. §27-65-23 requires tax collection on transient accommodations. Local tourism taxes vary by municipality but typically range from 1%-3% additional. Platforms like Airbnb may collect and remit state taxes automatically, but operators should verify local tax obligations. Registration with the Mississippi Department of Revenue is required. Gulf Coast municipalities may impose additional tourism development taxes. Quarterly or monthly filing may be required depending on volume. Failure to collect taxes creates personal liability for operators.
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.
Harrison County, MS
Harrison County and cities prohibit abandoned or inoperable vehicles on streets and visible on private property. MS Code §63-23-1 et seq. governs abandoned v...
Harrison County, MS
Harrison County permits wood, vinyl, chain link, aluminum, and ornamental metal fences. Hurricane-rated construction preferred due to Gulf Coast exposure. Ba...
Harrison County, MS
Mississippi prohibits private ownership of inherently dangerous wild animals under MS Code §49-8-5. Permits required for certain species. Harrison County cit...
Harrison County, MS
Harrison County permits residential rainwater harvesting without restriction. Mississippi has no state law limiting rainwater collection, and the county enco...
Harrison County, MS
Harrison County requires permits to remove trees over 6-12 inch DBH in most municipalities. Live oaks are specially protected in Gulfport and Biloxi. Hurrica...
Harrison County, MS
Artificial turf generally permitted in Harrison County. No state or local ban. Gulfport and Biloxi require proper drainage due to Gulf Coast flood-prone soil...
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