Oxford Short-Term Rental Regulations

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Permit & Licensing

City of Oxford Privilege License (general business license, adopted from Mississippi's Local Privilege Tax Law); no short-term-rental-specific permit or use standard is currently codified

This permit type does not require primary residence.

Tax Obligations

Combined rate: 9% (7% Mississippi state sales tax + 2% Oxford Tourism and Economic Development Tax) of gross rental income.

Collection: Third-party facilitators/booking platforms (e.g., Airbnb, Vrbo) that list or advertise short-term rentals and collect payment on behalf of the host are subject to the same local hotel/motel tax as the property itself, per Mississippi Senate Bill 2805 (2025), which amended Miss. Code Ann. § 27-65-23.1.

Rental Limits

Oxford does not impose an annual cap on the number of nights you can rent.

Zoning & Restrictions

Oxford does not impose STR-specific zoning restrictions beyond the general requirements described above.

Insurance & Safety

Insurance

Oxford does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Oxford:

1. Apply for City of Oxford Privilege License (general business license, adopted from Mississippi's Local Privilege Tax Law); no short-term-rental-specific permit or use standard is currently codified. Submit application. Contact city for fee details.
2. Register for tax accounts. Set up lodging tax accounts with Mississippi Department of Revenue.
3. Collect and remit taxes. 9% (7% Mississippi state sales tax + 2% Oxford Tourism and Economic Development Tax) on all bookings.
4. Renew annually. Contact city for renewal fee details.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Oxford?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Oxford requires a short-term rental permit.

Does Oxford require a short-term rental to be your primary residence?

No. Oxford allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.

How many days a year can you short-term rent in Oxford?

Oxford does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.

What taxes do you pay on a short-term rental in Oxford?

Short-term rental stays in Oxford are subject to a combined 9% in lodging taxes. This combines 7% Mississippi State Sales Tax + 2% Oxford Tourism and Economic Development Tax. The host is responsible for collecting and remitting them.