Local Airbnb rules2026 28 sources cited
Is Airbnb Legal in Miami? 2026 Rules, Permits & Taxes
Short stays are legal in Miami only in condo or apartment buildings approved for lodging, with a City Certificate of Use, Business Tax Receipt and Florida license; single-family homes and duplexes in T3 and T4-R zones are not eligible.9,10,11,12,16,17,21,22,27
From 26 official sources and 2 Airbnb help pages. Not legal advice.
The short answer
Miami Airbnb Rules in Brief
- Single-family homes and duplexes in T3 and T4-R zones are not eligible for short-term rental use.
- A condo or apartment unit must be converted to lodging use with the association's certification; past 25% of a building's units, the whole building becomes transient lodging.
- Operating takes a Florida DBPR license ($170 a year for one unit), a City Certificate of Use ($50 application) and a City Business Tax Receipt.
- Taxes total 13% (6% state, 1% county surtax, 6% county tourist taxes), collected by Airbnb on stays up to 182 nights.
Browse the live Miami Airbnb market See Every Miami ListingRevenue, occupancy and nightly rates are in the Miami Airbnb market report .
At a glance
Miami Airbnb Rules at a Glance
- Permit required
- Yes
- Taxes on a stay
- 13%
- Fine for hosting without a permit
- $5,000
- Listings showing a permit number
- 13%
- Next rule change
- Dec 9, 2026
Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.
The rules in brief
The rules a Miami host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.
| Topic | Rule |
|---|---|
| Permit | Five approvals before the first guest9 |
| Who can host | Unit owner and association both sign10 |
| Where | No single-family homes or duplexes in T3 and T4-R zones9 |
| Building rules | The association must certify that rentals are allowed10 |
| Minimum stay | Stays under 30 days are short-term lodging9 |
| Guests | Above 25% of units, the whole building becomes lodging9,10 |
| Platforms | Airbnb asks hosts to add registration details27 |
| Safety | Fire review of smoke and CO detectors, extinguishers and exits9 |
| Neighbors | Operational Management Plan with a 24-hour contact9 |
Your home
Can You Host an Airbnb in Miami? It Depends on the Home
Whether you can host in Miami turns on whose home it is and whether you live there.
A condo or apartment unit in a building approved for lodging
Allowed with conditionsAllowed once the unit is converted to short-term rental/lodging use: the owner and the association sign the evaluation form, the Operational Management Plan is approved, and the owner holds a Certificate of Occupancy, DBPR license, lodging Certificate of Use and Business Tax Receipt. The building stays at or below 25% short-term units or meets R-1 standards.9,10
A unit in a building with no lodging approvals
Not allowedNot allowed until the building and unit complete the conversion steps: a building without an active Certificate of Use or Certificate of Occupancy has to be legalized first, and hosting may begin only after all approvals are in hand.9
A unit you rent as a tenant
Allowed with conditionsThe conversion application and the evaluation form are signed by the unit owner and the association, so a tenant needs the owner to apply and the lease to allow short stays.10
Permit
Do You Need a Permit for Airbnb in Miami?
Yes. Short-term rental hosts in Miami need the short-term rental/lodging approval: building permit and certificate of Occupancy from the City of Miami (Building Department, Zoning Department and Code Compliance BTR Office), Miami-Dade County Tax Collector and the Florida Department of Business and Professional Regulation. It costs $50.9,10,11,12,16,17,21,22,27
- Who needs it
- Every owner who rents a condo or apartment unit in the City of Miami for stays under 30 days (a unit rented more than three times a year for under 30 days is transient).9,10,11,12,16,17,21,22,27
- Issued by
- City of Miami (Building Department, Zoning Department and Code Compliance BTR Office), Miami-Dade County Tax Collector and the Florida Department of Business and Professional Regulation
- Valid for
- The Certificate of Use lasts to the end of the City's fiscal year (October 1 to September 30) in which it was issued and is renewed by invoice from the Finance Department by September 30; the Business Tax Receipt is also renewed annually; the DBPR license for Miami-Dade County renews every October 1.
- Processing
- The City contacts a Certificate of Use applicant within five business days of the $50 payment, and inspections must be finished within 90 working days of the application start; DBPR online applications are usually processed in one to two business days.
- Platform checks
- Airbnb's Miami help page tells hosts to add their registration details to the listing.
Fees
| Fee | Amount |
|---|---|
| City Certificate of Use applicationNon-refundable invoice that starts the review; credited toward the final Certificate of Use fees. | $50 |
| City lodging Certificate of Use, application and inspectionFee schedule amount for the first 12 lodging units or less, plus $25 for each additional unit. | $313 |
| City lodging annual re-inspectionFirst 12 lodging units; $88 for 13 to 50 units and $3 for each additional unit. | $63 |
| City Certificate of Use revocation reinstatementCharged to reinstate a Certificate of Use that was revoked, for example for failing to renew. | $500 |
| DBPR application (new license)Paid in addition to the license fee on a new vacation rental license. | $50 |
| DBPR Hospitality Education Program feePaid on a new application and on every renewal; not prorated. | $10 |
| DBPR vacation rental license, single rental unitFull-year fee for one unit; $90 for the half-year fee when applying within six months of the October 1 renewal date; $180 for 2 to 25 units. | $170 |
Who qualifies
- The unit is not a single-family home or duplex in a T3 or T4-R transect zone.
- The address is in a zone where Miami 21 allows lodging and outside any restricted overlay zone or Special Area Project (SAP).
- Existing buildings have an active Certificate of Occupancy and an active Certificate of Use.
- The unit owner and the condominium or homeowners' association sign the Short-Term Rental/Lodging Evaluation Form, and the association certifies that its documents allow short-term rental/lodging.
- An Operational Management Plan on the City's template is approved, with a 24-hour contact.
- The building stays at or below 25% short-term units, or meets Florida Building Code R-1 (transient) standards.
- A Florida DBPR vacation rental license, a City Business Tax Receipt, a Miami-Dade County business tax receipt and any county DERM approvals are in place.
How to apply
- Check the property's transect zone and any overlay zone or Special Area Project with the City's GIS Zoning Map or the Zoning Department; single-family homes and duplexes in T3 and T4-R zones are not eligible.
- Get copies of the building's active Certificate of Occupancy (Building Department) and Certificate of Use (Zoning Department); a building without them has to be legalized first.
- Complete the Short-Term Rental/Lodging Evaluation Form (signed by the unit owner and certified by the association), the Operational Management Plan on the City template and, for existing buildings, the Data Sheet.
- Apply for a building permit in the City's iBuild portal (Remodeling/Repairs, Commercial, then the Apartment Hotel or Condo Hotel lodging category) and upload the documents to ProjectDox.
- Pass plan review and inspections, then request a new Certificate of Occupancy from the Building Department.
- Apply online for the Florida DBPR vacation rental license; Zoning needs a copy to finalize the Certificate of Use.
- Apply for the new lodging Certificate of Use through MiamiBiz, pay the $50 application invoice, then pay the inspection invoice and complete the inspections within 90 working days.
- Obtain the City Business Tax Receipt and the Miami-Dade County business tax receipt, then renew the Certificate of Use and Business Tax Receipt every year.
Applications go through the official application page .
Permit rules
- Five approvals before the first guest
- A unit may host only after the Certificate of Occupancy, the DBPR lodging license, the Certificate of Use, any county licenses and the City Business Tax Receipt are in place, for the specified percentage of units allowed.9 Applies to: condo and apartment units
- State DBPR license is required to finish the Certificate of Use
- The City requires the Florida DBPR lodging license, issued by the state rather than the City, before Zoning finalizes a new Certificate of Use.9
- Florida license applies from the fourth rental of a year
- DBPR says a license is needed when an entire unit is rented more than three times in a calendar year for less than 30 days, or is advertised as regularly rented to guests. Operating without it is a second-degree misdemeanor.3,21 Applies to: entire units
- Certificate of Use renews every year
- The Certificate of Use must be renewed annually, and failing to renew it revokes the authorization to operate short-term rental/lodging units. The Business Tax Receipt is also renewed annually.9,11
- City Business Tax Receipt
- A City of Miami Business Tax Receipt is required to legally operate a short-term rental/lodging business within city limits.9
- Miami-Dade County business tax receipt as well
- A business inside a city in Miami-Dade County needs both a city and a county business tax receipt; the county receipt runs on an October 1 to September 30 tax year.16,17
- Lodging Certificate of Use fees
- The City's fee schedule lists $313 for the first 12 lodging units or less plus $25 for each additional unit, and an annual lodging re-inspection of $63 for the first 12 units.12 Applies to: lodging Certificate of Use
- Airbnb asks hosts to add registration details
- Airbnb's Miami help page tells hosts to obtain the City of Miami license and add their registration details to the listing.27 Applies to: Airbnb listings
Who can host
Who Can Host an Airbnb in Miami, and Where
Florida state law applies on top of Miami's own rules: the Florida short-term rental regulations page covers the state license and what cities and counties can and can't regulate.
- No single-family homes or duplexes in T3 and T4-R zones
- Single-family homes and duplexes in T3 and T4-R transect zones are not eligible for short-term rental or lodging use, which the City ties to the City of Miami v. Airbnb ruling.9 Applies to: single-family homes and duplexes in T3 and T4-R zones
- Court allowed the City's T3 zoning to apply to short-term rentals
- On December 5, 2018 the Third District Court of Appeal reversed a broad injunction against the City, holding that Miami 21 is not preempted by state law because it restricts land use across the T3 zone, including properties used as short-term rentals.14 Applies to: T3 zone · In force since December 5, 2018
- Florida bars new local bans, but not rules in place by June 1, 2011
- State law keeps cities from prohibiting vacation rentals or regulating how long or how often they are rented, except for local rules adopted on or before June 1, 2011; Miami 21 predates that date, which is why the City can still apply it.2,14 In force since June 1, 2011
- Other zones follow Miami 21's lodging table
- Outside the T3 zone, the allowances and restrictions on lodging are set in the lodging subsection of Article 4, Table 3 of the Miami 21 code.13 Applies to: transect zones other than T3
- Confirm the zone, overlays and Special Area Projects
- Before converting, an owner confirms with the City's GIS Zoning Map or the Zoning Department that the address is in an approved zone and not in a restricted overlay zone or Special Area Project (SAP).9
- The association must certify that rentals are allowed
- The condominium or homeowners' association certifies on the City's evaluation form that its governing documents allow short-term rental/lodging for residential units in the building.10 Applies to: condominium units
- Unit owner and association both sign
- The evaluation form needs the signatures of the association's authorized representative and the unit owner, so the application comes from the owner.10 Applies to: condominium units
- Condo rental bans bind only consenting or later owners
- A condominium amendment that bans renting, changes the rental term or limits how often units can be rented applies only to owners who consent and owners who buy after it takes effect.6 Applies to: condominium units
- A homeowners' association can restrict short rentals
- A homeowners' association may amend its documents to prohibit or regulate rentals under 6 months and to prohibit renting a parcel more than three times a year, and those amendments apply to all parcel owners.7 Applies to: parcels in homeowners' associations
Operating rules
Operating Rules for Miami Short-Term Rentals
- Stays under 30 days are short-term lodging
- The City of Miami defines a transient unit as one rented more than three times a year for periods of less than 30 days, and treats short-term rental/lodging as apartment-hotel or condo-hotel use.9
- Above 25% of units, the whole building becomes lodging
- If more than 25% of a building's units are used as transient lodging, the entire building must comply with R-1 (transient) standards under the Florida Building Code, and the association tracks the unit count.9,10 Applies to: buildings with short-term units
- Operational Management Plan with a 24-hour contact
- Applicants file an Operational Management Plan covering lobby or front desk operations, a 24-hour contact, guest access control and housekeeping, signed by the association; Code Compliance may inspect to check it is followed.9
- Fire review of smoke and CO detectors, extinguishers and exits
- The permit's fire review checks basic fire safety items such as smoke and CO detectors, an extinguisher and emergency exits, and Fire Prevention can require a full inspection or fire plan review.9
- Unannounced inspections
- Code Enforcement and Fire Prevention may make unannounced site visits or inspections, so the documents are kept on site and current.9
- Hotel and motel standards in City Code Section 31-94
- Applicants must comply with Section 31-94 of the City Code of Ordinances, which sets standards for hotel and motel rentals designed to prevent human trafficking.9
- The county vacation rental ordinance does not apply in the city
- Miami-Dade County's vacation rental ordinance covers unincorporated areas; inside a municipality such as the City of Miami, the owner follows the municipal government's regulations.16
- Renting a homestead can end the homestead exemption
- Renting all or substantially all of a home previously claimed as homestead counts as abandoning the homestead until the owner lives there again.8 Applies to: homestead-exempt owners renting the whole home
Taxes
How Much Are Airbnb Taxes in Miami?
13% on the nightly price and cleaning fee: 6% state tax, 1% county surtax and 6% county tourist taxes.
13% in all
How the 13% on a Miami stay splits between the taxes in the table below
- Florida state transient rental tax 6%
- Miami-Dade Convention Development Tax 3%
- Miami-Dade Tourist Development Tax 2%
- Miami-Dade County discretionary sales surtax 1%
- Miami-Dade Professional Sports Franchise Facility Tax 1%
- Median nightly rate, booked nights
- $235
- Taxes on that night (13%)
- $31
- Guest pays, before Airbnb and cleaning fees
- $266
| Tax | Rate | Collected by |
|---|---|---|
| Florida state transient rental tax 6% of the total rent, including cleaning and other required charges, on stays of six months or less | 6%5,28 | Airbnb |
| Miami-Dade County discretionary sales surtax 1% in Miami-Dade County, on the same base as the state tax | 1%19,28 | Airbnb |
| Miami-Dade Tourist Development Tax 2% of the listing price including the cleaning fee, for reservations of 182 nights and shorter | 2%15,28 | Airbnb |
| Miami-Dade Professional Sports Franchise Facility Tax 1% of the listing price including the cleaning fee, for reservations of 182 nights and shorter | 1%15,28 | Airbnb |
| Miami-Dade Convention Development Tax 3% of the listing price including the cleaning fee, for reservations of 182 nights and shorter | 3%15,28 | Airbnb |
At Miami's median booked rate of $235 a night, the taxes collected on a booking come to about $31 a night.
Rates for every Florida county, with which ones Airbnb collects, are on the Florida short-term rental regulations page.
What the host still handles
- Florida Department of Revenue: register (form DR-1) to collect, report and remit sales tax on transient rentals the host takes directly; Airbnb remits the state tax and surtax on its own bookings.
- Miami-Dade County Convention and Tourist Tax account with the Department of Regulatory and Economic Resources for rentals Airbnb does not collect on; returns are due on the 1st and late after the 20th of the following month, even when no tax is due.
- City of Miami Business Tax Receipt and Miami-Dade County local business tax receipt, both renewed each year.
- City of Miami lodging Certificate of Use, renewed each year, and the Florida DBPR vacation rental license.5,15,18,19,20,23,24,28
Fines
How to Avoid Airbnb Fines in Miami
Fines in Miami fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.
- City Code Enforcement Board fines reach $1,000 a day per violation after a compliance deadline, and $5,000 a day for a repeat violator, for non-residential property, a category that includes residential property used outside its allowable use under the Miami 21 code.1
- Operating a vacation rental without a DBPR license is a misdemeanor of the second degree.3
- DBPR may fine a licensee up to $1,000 per offense.4
- Going past 25% short-term units in a building can lead to suspension, rescission or revocation of the building's certificates, licenses and City permissions, and those of its short-term units.10
- Late Miami-Dade tourist tax is penalized at 10% of the tax for each 30 days, up to 50%, and not less than $50.15
Changes
What's Changed in Miami's Airbnb Rules, and What's Next
One change is scheduled after October 20, 2026; the most recent rules are listed first.
- December 9, 2026 UpcomingCity Manager's short-term lodging report due
The comprehensive report on short-term lodging by transect zone, pending violations and condo licensing is due within 90 days of adoption, about December 9, 2026; the task force reports back to the Commission 60 days after it is set up.13
- September 10, 2026City Commission adopts Resolution R-26-0371 on short-term lodging
The resolution directs the City Manager to report on short-term lodging violations outside T3 zones and on condo lodging, to report quarterly on condo buildings with multiple violations and to set up a Short-Term Vacation Rental Task Force; it creates no new requirement for hosts.13
- July 1, 2025
- March 10, 2022Ordinance 14057 sets City code enforcement fine levels
The City Commission amended Section 2-817 of the City Code, which sets Code Enforcement Board fines at up to $250 a day (first violation) and $500 a day (repeat) for residential property, and up to $1,000 and $5,000 a day for non-residential property, including residential property used outside its allowable use.1
Listing data
What Miami's Listings Show
AirROI, a short-term-rental data firm, counted 9,000 active Airbnb listings in Miami over the 12 months to September 2026. 13% of them display a permit, license or registration number on the listing.
Minimum stay set on Miami listings
Share of active listings by the shortest stay they accept, 12 months to September 2026
Minimum stay in numbers
| Shortest stay accepted | Share of listings |
|---|---|
| 1 night | 27% |
| 2 nights | 36% |
| 3 nights | 20% |
| 4–6 nights | 8% |
| 7–13 nights | 2% |
| 14–29 nights | 4% |
| 30 nights or more | 3% |
Active Airbnb listings in Miami
Listings with a full year of history and at least one booked or blocked stretch, by monthly snapshot
Monthly figures
| Snapshot | Listings |
|---|---|
| Jul 2025 | 7,880 |
| Aug 2025 | 7,700 |
| Sep 2025 | 7,490 |
| Oct 2025 | 7,250 |
| Nov 2025 | 7,800 |
| Dec 2025 | 7,870 |
| Jan 2026 | 7,870 |
| Feb 2026 | 7,730 |
| Mar 2026 | 7,620 |
| Apr 2026 | 7,430 |
| May 2026 | 8,230 |
| Jun 2026 | 8,950 |
| Jul 2026 | 8,950 |
| Aug 2026 | 9,180 |
| Sep 2026 | 9,000 |
Earnings
What Could a Miami Short-Term Rental Earn?
The rules shape the numbers: a permit that costs $63 a year and taxes of 13% that Airbnb adds to guests' bills. For a specific address, the Airbnb profit calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.
FAQ
Miami Airbnb Rules: Frequently Asked Questions
Is Airbnb legal in Miami?
Yes, in condo and apartment buildings the City of Miami has approved for short-term rental/lodging use, once the unit holds a Certificate of Use, a Business Tax Receipt and a Florida DBPR license. Single-family homes and duplexes in T3 and T4-R zones are not eligible.9
Do I need a permit for Airbnb in Miami?
Yes. The City requires a lodging Certificate of Use from its Zoning Department and a Business Tax Receipt, on top of the state DBPR license and a Miami-Dade County business tax receipt. The condominium association must also certify that rentals are allowed, and an Operational Management Plan is filed.9,10,16
How much does a Miami short-term rental license cost?
The City charges a $50 Certificate of Use application fee, credited toward final fees, and its lodging fee schedule lists $313 for the first 12 units plus a $63 annual re-inspection. The state license adds $50 to apply, a $10 education fee and $170 for one unit, then $180 a year on renewal.11,12,21,22
Can I rent a home I don't live in on Airbnb in Miami?
It depends on the building and the zone. A condo or apartment unit can be converted to short-term rental/lodging use if the building and association allow it; single-family homes and duplexes in T3 and T4-R zones are not eligible, and other single-family homes need the Building Department's guidance.9,10
Can my condo association stop me from hosting in Miami?
Does Airbnb collect hotel or tourist tax in Miami?
What is the hotel tax rate in Miami?
What is the fine for an illegal short-term rental in Miami?
City Code Enforcement Board fines reach $1,000 a day per violation after the compliance deadline and $5,000 a day for a repeat violator, for residential property used outside its allowable use. Operating without a state license is also a second-degree misdemeanor, with DBPR fines up to $1,000 per offense.1,3,4
Is there a night limit for Airbnb in Miami?
The City's rules are a use rule rather than a night cap: stays under 30 days count as lodging, and when more than 25% of a building's units rent short-term, the whole building must meet hotel-type (R-1) standards.9
Does Miami-Dade County's vacation rental ordinance apply in the City of Miami?
No. The county ordinance covers unincorporated Miami-Dade; inside a municipality the owner follows the city's regulations, and a business there needs both a city and a county business tax receipt.16
Is Miami changing its short-term rental rules?
On September 10, 2026 the City Commission adopted Resolution R-26-0371, which orders a City Manager report on short-term lodging within 90 days, quarterly reports on condo buildings with multiple violations and a Short-Term Vacation Rental Task Force. It creates no new requirement for hosts.13
Do I need a Florida license to host in Miami?
How many Miami Airbnbs are registered?
In AirROI's listing data, 13% of the 9,000 Miami Airbnb listings active in the 12 months to September 2026 displayed a permit, license or registration number. A number on a listing shows the host entered one; it doesn't confirm the permit is valid.
How much does an Airbnb make in Miami?
The average Miami listing earned $40,900 in the 12 months to September 2026, according to AirROI, averaged across every active listing including those booked for only part of the year. The Miami Airbnb market report breaks it down by month, property size and neighborhood.
Method
How These Rules Were Checked
Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The miami.gov pages (procedures page, evaluation form, Certificate of Use page) and Ordinance 14057 were read from Internet Archive copies where the live site blocked scripts; the City's Certificate of Use fee schedule and the Miami-Dade Tax Collector's business tax receipt page were read in a browser.
Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the local authority has the final word on any application.
Listing figures come from AirROI's tracking of 9,000 active Miami Airbnb listings over the 12 months to September 2026.
Sources
Sources
Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.
- 1. Ordinance 14057 (File 11529): amending City Code Section 2-817, Administrative costs, fines; liens · City of Miami City Commission
- 2. Florida Statutes s. 509.032 (Duties; preemption of vacation rental regulation) · The Florida Legislature
- 3. Florida Statutes s. 509.241 (Licenses required) · The Florida Legislature
- 4. Florida Statutes s. 509.261 (Revocation or suspension of licenses; fines) · The Florida Legislature
- 5. Florida Statutes s. 212.03 (Transient rentals tax) · The Florida Legislature
- 6. Florida Statutes s. 718.110 (Amendment of declaration) · The Florida Legislature
- 7. Florida Statutes s. 720.306 (Meetings of members; voting and election; amendments) · The Florida Legislature
- 8. Florida Statutes s. 196.061 (Rental of homestead to constitute abandonment) · The Florida Legislature
- 9. How to Convert to a Short-Term Rental/Lodging · City of Miami
- 10. Short-Term Rental / Lodging Evaluation Form · City of Miami Building Department
- 11. Get a Certificate of Use (CU) · City of Miami
- 12. Certificate of Use and Accessory Use – Application & Inspection Fees · City of Miami
- 13. Resolution R-26-0371: short-term lodging report, quarterly condo report and task force · City of Miami City Commission
- 14. City of Miami v. Airbnb, Inc., 260 So. 3d 478 (Fla. 3d DCA 2018), No. 3D17-1213 · Florida Third District Court of Appeal (opinion text on FindLaw)
- 15. Convention and Tourist Development Taxes (Tourist and Restaurant Taxes) · Miami-Dade County Department of Regulatory and Economic Resources
- 16. Short-Term Vacation Rentals · Miami-Dade County
- 17. Local Business Tax Receipt · Miami-Dade County Tax Collector
- 18. Local Option Transient Rental Tax Rates (DR-15TDT, R. 03/25) · Florida Department of Revenue
- 19. Discretionary Sales Surtax Information for Calendar Year 2026 (DR-15DSS, R. 11/25) · Florida Department of Revenue
- 20. History of Local Sales Tax and Current Rates (R. 02/26) · Florida Department of Revenue
- 21. Vacation Rentals and Timeshare Projects: licensing guide · Florida DBPR, Division of Hotels and Restaurants
- 22. Lodging license fees · Florida DBPR, Division of Hotels and Restaurants
- 23. Tax Information for Hotels, Motels, and Other Transient Accommodations (GT-800034, R. 10/25) · Florida Department of Revenue
- 24. Florida Business Tax Application (DR-1, R. 01/26) · Florida Department of Revenue
- 25. SB 606 (2025): Public Lodging and Public Food Service Establishments, bill page (Chapter 2025-113) · The Florida Senate
- 26. SB 606 (2025) bill summary · The Florida Senate, Regulated Industries Committee
- 27. Miami, FL · Airbnb Help Center
- 28. Occupancy tax collection and remittance by Airbnb in Florida · Airbnb Help Center