(All information below is drawn directly from the two provided sources. If a specific city‑level requirement is not mentioned in those sources, the guide falls back to the statewide framework that governs short‑term rentals in Mississippi.)

1. Overview – Are Short‑Term Rentals Allowed in Booneville?

Yes.
Mississippi does not have a statewide ban on short‑term rentals. Regulation is left to the local level, and the only Booneville‑specific data in the supplied material is the 2 % local lodging tax that the city (and the neighboring city of Byram) imposes on short‑term‑rental revenues. No prohibition, cap, or mandatory city‑specific permit is cited for Booneville. Consequently, a property can legally operate as a short‑term rental provided it:

• complies with any applicable zoning or building‑code restrictions (the city has not published a dedicated STR ordinance in the supplied sources);
• satisfies Mississippi sales‑tax and local‑lodging‑tax obligations;
• meets state‑level safety and insurance standards that apply to all residential rentals.

Bottom line: Short‑term rentals are allowed in Booneville, but you must register for and remit the required taxes and ensure the property conforms to general zoning, health‑and‑safety, and insurance rules.

2. How to Start a Short‑Term Rental Business in Booneville

| Step | Action | Why it Matters | |------|--------|----------------| | 2.1 Research Local Zoning | Contact the Prentiss County Planning & Zoning Department (or the City of Booneville’s building‑code office) to confirm that the parcel is zoned for “residential‑use” and that a transient‑guest use is permissible. | Prevents operating in a prohibited zone (e.g., agricultural or commercial‑only districts). | | 2.2 Obtain Business‑License (if required) | If Booneville requires a general business license for any rental activity, apply through the City Clerk’s office (or the county clerk). | Some municipalities treat STRs as any other business; a license is the legal proof of operation. | | 2.3 Register for Taxes | • Mississippi Department of Revenue – State sales tax (7 %). <br>• City of Booneville – Local lodging tax (2 %). | State tax is mandatory for all short‑term‑rental receipts; the local tax must be collected in addition. | | 2.4 Secure Adequate Insurance | General‑commercial‑liability coverage (minimum $100 000–$500 000 per occurrence is typical in Mississippi jurisdictions; verify exact requirement with the city). <br>Property‑damage and guest‑injury protection. | Home‑owner’s policies typically exclude commercial STR activity; insurance protects you from liability claims. | | 2.5 Designate a Local Contact | Name a 24‑hour local manager or responsible party who can be reached within 30 minutes of a complaint or emergency. | Mississippi cities (e.g., Gulfport, Biloxi) require a rapid‑response contact; even if Booneville does not explicitly require it, it is best‑practice for compliance and community relations. | | 2.6 Safety‑Compliance Checklist | • Working smoke detectors in every bedroom and common area. <br>• Carbon‑monoxide alarms in any unit with gas‑fueled appliances. <br>• Fire extinguisher (Class ABC) on each level. <br>• Maximum‑occupancy limits posted (based on bedroom count and square footage). <br>• Emergency‑exit plan posted. | These items are the baseline safety standards used by municipalities throughout Mississippi and satisfy state building‑code requirements. | | 2.7 Set Up Record‑Keeping | Maintain a digital (or paper) log of: <br>• Rental income and dates. <br>• Guest registration (if required). <br>• Tax remittances (state & local). <br>• Insurance certificates. <br>• Correspondence with the city or county. | Accurate records are essential for tax filing, renewal, and any future inspections. | | 2.8 Market the Property | List on platforms (Airbnb, Vrbo, etc.). Platforms will often collect the state sales tax automatically; you remain responsible for the local 2 % lodging tax and any city‑specific permits. | Platforms simplify compliance for state tax but do not replace local obligations. | | 2.9 Renewal & Ongoing Compliance | • Re‑register for the local lodging tax each calendar year. <br>• Review zoning changes annually. <br>• Conduct periodic safety‑inspections (smoke‑detector tests, fire‑extinguisher service). | Licensing and tax rules can evolve; staying proactive avoids penalties. |

3. Required Documents, Permits, Licenses & Guidelines

| Document / Permit | Who Issues It? | When Required | Typical Fee (if known) | |-------------------|----------------|---------------|------------------------| | State Sales‑Tax Registration | Mississippi Department of Revenue | Before collecting any rental revenue. | No fee (registration is free). | | Local Lodging‑Tax Registration (2 % for Booneville) | City of Booneville (Finance/Tax Dept.) or County Tax Collector | Prior to first booking; re‑file annually. | Varies – often a small filing fee (e.g., $25‑$50). | | Business License (if required) | City of Booneville – City Clerk | Before operating any business activity. | Typical municipal fee $25‑$75 per year. | | Certificate of Occupancy / Zoning Compliance | City Building Department or Prentiss County Planning & Zoning | If the city enforces a separate occupancy permit for rentals. | May involve inspection fee ($50‑$150). | | General‑Commercial‑Liability Insurance | Private insurer | Prior to permitting (proof may be required). | Premium varies; typical minimum $100 k–$500 k coverage. | | Local‑Contact Designation Form | City Clerk or Planning Dept. (if required) | When a permit is applied for. | Usually no fee. | | Safety‑Inspection Report (smoke/CO alarms, fire extinguisher, exit plan) | City Fire Marshal / County Building Inspector (if inspections are mandated) | Before first rental and periodically (often annually). | Inspection fee $50‑$100. |

Note: The provided sources do not list a specific city‑issued short‑term‑rental permit for Booneville. Investors should verify with the City Clerk or County Planning Office whether a permit is required beyond the business license and tax registrations.

4. Specific Regulations at the City, County & State Level

4.1 State of Mississippi (applies everywhere)

| Regulation | Detail | |------------|--------| | Definition of STR | Rental of a dwelling or portion thereof for ≤ 30 consecutive days. | | State Sales Tax | 7 % on gross receipts (including cleaning fees). | | No Statewide Licensing | Mississippi leaves STR licensing to local governments. | | Basic Building‑Safety Codes | State‑adopted International Residential Code (IRC) – smoke detectors, carbon‑monoxide alarms, fire extinguishers, egress windows, etc. | | Insurance | No state‑mandated minimum; however most lenders/hosts require $100 k–$500 k liability coverage. | | Tax Registration | Must register with the Mississippi Department of Revenue to collect/remit sales tax. |

4.2 Prentiss County (county‑level; may enforce zoning)

No county‑specific STR ordinance appears in the sources.
Implication: Property owners should verify that the parcel is in a zone that permits short‑term rental activity. The default assumption is that a residential‑zone STR is allowed unless a specific prohibition exists.

4.3 City of Booneville (local)

| Issue | Current Status (per sources) | |-------|------------------------------| | STR Ban / Cap | None cited – STRs are presumed permitted. | | Local Lodging Tax | 2 % of gross rental revenue (in addition to the 7 % state tax). | | Permit Requirement | No explicit city‑issued STR permit mentioned. General business license or zoning compliance may still be required. | | Zoning / Occupancy | No specific city zoning restriction for STRs identified. Operators must ensure the property is in a residential‑use zone. | | Safety Inspections | No city‑mandated inspection program cited. However, compliance with state‑level safety codes is advisable. | | Local Contact | Not mandated by city ordinance, but recommended for good community relations. |

5. Tax Obligations – What You Must Collect & Remit

| Tax | Rate | Who Collects | Who Remits | Filing Frequency | |-----|------|--------------|------------|------------------| | Mississippi Sales Tax | 7 % of gross rental proceeds (including cleaning fees) | Guest (operator adds it to bill) | Operator to Mississippi Department of Revenue | Monthly or quarterly (depending on volume) | | Booneville Local Lodging Tax | 2 % of gross rental proceeds | Guest (operator adds it to bill) | Operator to City of Booneville (or designated tax collector) | Usually monthly, on the same schedule as state sales tax | | Combined Effective Rate | 9 % (7 % state + 2 % local) | — | — | — |

Note: Booking platforms (Airbnb, Vrbo) may automatically collect the state sales tax in Mississippi. They do not collect the local 2 % lodging tax; the host remains responsible for that portion.

6. Safety & Building‑Code Checklist (Mississippi Baseline)

| Item | Requirement (IRC / State fire‑marshal guidance) | |------|-----------------------------------------------| | Smoke Detectors | Installed in every bedroom and on each level; hard‑wired or battery‑backup; test annually. | | Carbon‑Monoxide Detectors | Required in any unit with gas‑fueled appliances or attached garage; battery‑operated acceptable. | | Fire Extinguisher | Class ABC, minimum 2 A:10 B:C rating; accessible on each floor. | | Maximum Occupancy | Determined by bedroom count (generally 2 persons per bedroom + 1 additional) and floor‑area guidelines (e.g., 200 sq ft per occupant). | | Emergency‑Exit Plan | Posted on the interior of each rental unit; includes primary and secondary egress routes. | | Electrical & Plumbing Systems | Must be up‑to‑code; any repairs should be performed by licensed contractors. | | Building‑Code Compliance | Structural alterations require a building permit; the rental must retain a valid Certificate of Occupancy (if the city requires one). |

7. Ongoing Compliance & Renewal

1. Annual Tax Filings – Continue filing state sales tax and city lodging tax.
2. License Renewal – If a city business license is required,