Overview

Short-term rentals are permitted in Long Beach, Mississippi. The city has established a regulatory framework for residential short-term rentals through municipal ordinances. As of October 27, 2016, Long Beach adopted specific regulations governing STR operations within city limits, with subsequent amendments to refine the requirements.

Starting a Short-Term Rental Business in Long Beach, MS

Step 1: Initial Assessment

• Verify Property Eligibility: Confirm your property qualifies as a residential dwelling under city zoning ordinances
• Review Zoning Compliance: Ensure your property is located in a zone that permits short-term rental operations
• Assess Insurance Needs: Standard homeowners insurance typically doesn't cover STR activity

Step 2: Business Registration

• Register with State: Obtain Mississippi Department of Revenue registration through their Taxpayer Access Point (TAP) system
• Local Business License: Apply for required city business licenses through Long Beach City Hall
• Entity Formation: Consider establishing an LLC or business structure for liability protection

Step 3: Compliance Setup

• Tax Collection System: Implement 7% state sales tax collection from guests
• Local Tax Compliance: Verify any additional local lodging taxes with city finance department
• Safety Equipment: Install required safety equipment and conduct necessary inspections

Required Documents, Permits, and Licenses

State-Level Requirements

• Mississippi Sales Tax Registration: Required for all STR operators through Mississippi Department of Revenue TAP System
• State Income Tax Registration: Annual reporting of STR income

Municipal Requirements (Long Beach, MS)

• Short-Term Rental Registration: Compliance with Ordinance #622 and #660
• Business License: Through Long Beach City Hall
• Property Zoning Verification: Planning Commission approval if required
• Fire/Safety Inspections: As mandated by city building codes

Documentation Checklist

• Property deed or lease agreement
• Proof of property insurance (liability coverage)
• Mississippi sales tax registration certificate
• Local business license
• Safety equipment certification
• Guest communication plan
• Emergency contact procedures

Specific Regulations for Short-Term Rentals

City of Long Beach Regulations

Primary Ordinance Framework:

• Ordinance #622 (October 27, 2016): Established residential STR regulations
• Ordinance #660: Amended STR provisions in Section 131 of the unified land use ordinance

Key City Requirements:

• Zoning Compliance: STRs must comply with residential zoning classifications
• Occupancy Limits: Maximum occupancy based on bedroom count and safety standards
• Safety Standards: Emergency exits, smoke detectors, fire extinguishers required
• Noise Regulations: Quiet hours enforcement per city noise ordinance #463-A
• Parking Requirements: Off-street parking provisions per city regulations

County Level (Harrison County)

• No specific county-level STR regulations identified beyond standard building and safety codes
• County health department may require inspections for larger properties

State of Mississippi Regulations

Tax Obligations:

• 7% State Sales Tax: Mandatory collection from all STR guests
• Local Lodging Taxes: Additional taxes may apply (typically 1-3%)
• Income Tax: STR income subject to Mississippi state income tax reporting

State Requirements:

• Business Registration: Mississippi Department of Revenue registration mandatory
• Platform Compliance: While platforms may collect some taxes, operators remain responsible for full compliance
• Insurance Standards: No specific state requirements, but liability coverage highly recommended

Tax Obligations and Reporting

State Sales Tax

• Rate: 7% on gross rental receipts
• Filing: Through Mississippi DOR TAP system
• Frequency: Depends on business volume (monthly/quarterly)
• Penalty: Interest and penalties for non-compliance

Local Taxes

• Harrison County: Potential additional lodging taxes
• City of Long Beach: No specific city lodging tax identified
• Reporting: Many local taxes processed through state system

Income Tax Implications

• STR income must be reported on Mississippi state income tax returns
• Business expense deductions available for legitimate STR expenses
• Consider quarterly estimated tax payments

Contact Information

City of Long Beach, MS - STR Authority

City Hall

• Address: 201 Jeff Davis Avenue, Long Beach, MS 39560
• Phone: 228.863.1556
• Website: www.cityoflongbeachms.info

Key Departments:

• Building Department: Permits and inspections
• City Clerk's Office: Business licenses and registrations
• Planning and Development: Zoning compliance and approvals

Mississippi State Authority

Mississippi Department of Revenue

• TAP System: https://tap.dor.ms.gov
• Business Registration: Online through TAP portal
• Tax Reporting: Monthly/quarterly remittance

Harrison County

• County Administration: For county-level concerns
• Health Department: For health and safety inspections if required

Sources and Links

Municipal Sources

• Long Beach Ordinances: City Ordinances Page
  • Ordinance #622: Short Term Rentals - Residential (October 27, 2016)
  • Ordinance #660: Amend Ordinance #598, Section 131: Short-Term Rentals - Residential
• City Website: www.cityoflongbeachms.info

State Sources

• Mississippi DOR TAP: Taxpayer Access Point
• General STR Information: Mississippi STR Regulations Guide

Additional Resources

• Mississippi Department of Revenue: Business tax registration and reporting
• Long Beach Building Department: Local permits and inspections
• Planning Commission: Zoning approvals and variances

Important Note: This guide is for informational purposes only and does not constitute legal or tax advice. Regulations frequently change, and investors should consult directly with local authorities and qualified professionals before establishing STR operations. The regulatory landscape continues to evolve, particularly regarding tax collection agreements with major platforms and local zoning restrictions.