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

Yes. Kosciusko does not have a city‑wide prohibition on short‑term rentals. The only city‑level financial regulation that directly touches lodging is the Kosciusko Tourist Promotion Tax, which applies to any establishment that rents rooms to transient guests. The tax definition of “hotel” or “motel” covers any lodging business that:

• Provides rooms intended or designed for dwelling, lodging, or sleeping to transient guests, and
• Consists of six (6) or more guest rooms.

Because the definition is based on the number of rooms and the provision of lodging to transients, a short‑term‑rental property that meets the six‑room threshold is subject to the tourist‑promotion tax. A property with fewer than six rooms is not covered by this tax, but it still must comply with any general business‑licensing, zoning, health‑safety, and state sales‑tax requirements that apply to any lodging operation in Mississippi.

Bottom line for investors:
• STRs are permissible in Kosciusko, but they fall under the same fiscal and regulatory framework as hotels/motels once they reach the six‑room minimum.
• If you operate a small‑scale STR (≤ 5 rooms), you avoid the 2 % Kosciusko tourist tax, yet you still need a business license and must collect/remit state sales tax on lodging.

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

| Step | Action | Why It Matters | Where to Find Guidance (Source) | |------|--------|----------------|---------------------------------| | 1. Verify Land‑Use / Zoning | Confirm that the property is zoned for “lodging” or “short‑term rental” (e.g., R‑1 with a special‑use permit). Contact Attala County Planning & Zoning or the City of Kosciusko Planning Department. | Municipal zoning can restrict the number of rentals, require special permits, or limit occupancy. | Not listed in the source; you must contact local authorities directly (see “Contact Information” below). | | 2. Obtain a Business License | Apply for a City of Kosciusko Business License (or Attala County license if operating outside city limits). | Required for any commercial activity; failure to obtain can result in fines. | Contact City Hall – see “Contact Information.” | | 3. Register for State Sales Tax | Register with the Mississippi Department of Revenue (DOR) via the TAP portal: <tap.dor.ms.gov/>. You will receive a Sales‑Tax Permit (R‑1). | Mississippi imposes a 7 % state sales tax on the gross proceeds of lodging. | DOR TAP portal (provided in source). | | 4. Register for the Kosciusko Tourist Promotion Tax (if ≥ 6 rooms) | Submit a Tourist Promotion Tax registration with the DOR (often handled on the same sales‑tax filing). The tax is 2 % of gross income from room rentals. | Applies to any lodging establishment with six or more guest rooms. | DOR page “Tourism and Economic Development Taxes” – Kosciusko entry: <www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes> | | 5. Set Up a Tax‑Collection System | Use a property‑management platform (Airbnb, VRBO, etc.) that can automatically collect and remit state sales tax and the city‑tourist tax. | Ensures compliance and reduces administrative burden. | Platform‑specific documentation. | | 6. Obtain Insurance & Liability Coverage | Secure a commercial general‑liability policy (and, if applicable, property‑damage coverage). | Protects the owner and guests; many platforms require proof of insurance. | Insurance broker or online provider. | | 7. Comply with Health & Safety Rules | Ensure the property meets fire‑safety, smoke‑detector, and health‑code requirements (e.g., Mississippi State Fire Marshal inspections). | Required for all lodging facilities; non‑compliance can trigger shutdowns. | Contact the Attala County Health Department or Mississippi State Fire Marshal. | | 8. Keep Records | Maintain records of all bookings, gross receipts, taxes collected, and remittances for at least three years. | Mississippi law requires accurate record‑keeping for tax filing. | DOR “Record Keeping & Document Retention” guidance (source). |

3. Required Documents, Permits & Licenses

| Document / Permit | Issuing Authority | Typical Fee (if known) | Source (where applicable) | |-------------------|-------------------|------------------------|---------------------------| | Business License (City/County) | City of Kosciusko (or Attala County) | Varies by jurisdiction – check with City Hall | Not provided; contact City Hall | | Sales‑Tax Permit (R‑1) | Mississippi Department of Revenue | No fee (registration only) | DOR TAP portal (tap.dor.ms.gov/) | | Kosciusko Tourist Promotion Tax Registration | Mississippi Department of Revenue (handled with sales‑tax filing) | 2 % of gross income (tax, not fee) | DOR “Tourism and Economic Development Taxes” page (Kosciusko entry) | | Zoning / Special‑Use Permit | Attala County Planning & Zoning (or City Planning) | Permit fee (varies) | Not provided; contact planning office | | Fire‑Safety / Health Inspection Certificate | Mississippi State Fire Marshal / Attala County Health Department | Inspection fee (if any) | Not provided; contact agencies | | Liability Insurance Proof | Private insurance company | Premium‑based | Not required by state but strongly recommended | | Property Deed / Lease Agreement | Property owner | N/A | Proof of legal right to operate the lodging |

All of the above (except insurance and deed) must be obtained before you accept any paying guest.

4. Specific Regulations – City, County & State

4.1 City‑Level (Kosciusko)

| Regulation | Details | Source | |------------|---------|--------| | Kosciusko Tourist Promotion Tax | 2 % tax on gross income from hotel/motel room rentals. Applies to any lodging establishment with six (6) or more guest rooms. Effective July 1 1989, no repeal date. | “Tourism and Economic Development Taxes – Kosciusko” (www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes) | | Business‑License Requirement | Must obtain a city business license before operating any commercial lodging. | Not detailed in source; confirm with City Hall. | | Zoning / Land‑Use | STRs must be located in a zone that permits lodging. If the zone requires a special‑use permit, you must obtain it. | Not in source; contact Attala County Planning. |

4.2 County‑Level (Attala County)

No specific county‑wide tourist tax or STR licensing requirement appears in the provided source.
Investors should verify with the Attala County Board of Supervisors for any local occupancy‑tax ordinances or health‑safety codes that may affect STRs.

4.3 State‑Level (Mississippi)

| Requirement | Details | Source | |-------------|---------|--------| | State Sales Tax on Lodging | 7 % of gross proceeds from room rentals (includes hotels, motels, and any lodging that provides accommodations to transient guests). | “Sales & Use Tax – Intro” page (implicitly referenced in the DOR site navigation). | | Sales‑Tax Registration | Must register with DOR via TAP (<tap.dor.ms.gov/>) and file returns. | DOR TAP portal. | | Record‑Keeping | Retain books, receipts, and tax returns for at least three years. | “Record Keeping & Document Retention” guidance in DOR Forms & Resources. | | Tourism & Economic Development Taxes | Many municipalities (including Kosciusko) have supplemental taxes that are collected by DOR. | “Tourism and Economic Development Taxes” page (Kosciusko entry). | | Mississippi Tourism & Economic Development Tax Overview | This page lists all municipal tourism taxes; each municipality’s tax is an additional levy on top of the state sales tax. | Same page as above. |

5. Contact Information for the Relevant Authorities

The source material does not provide phone numbers, email addresses, or website URLs for Kosciusko city officials.
Below are the agencies you must reach out to, with the best‑available contact information (as of the date of this guide). For exact phone/email, consult the official government websites (linked where possible).

| Agency | Role | Contact Details (as listed) | Website (if provided) | |--------|------|----------------------------|-----------------------| | City of Kosciusko – City Hall | Business‑license issuance, zoning/land‑use permits | Not provided in source | Typically: www.cityofkosciusko.com/ (verify) | | Attala County – Planning & Zoning | Zoning compliance, special‑