Florida Short-Term Rental Laws & Hotel Tax by County (2026)

State license required

Yes

Tax on a stay

7%–13.5%

Active Airbnb listings

197,000

Listings showing a license number

10%

Next rule change

Dec 31, 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 laws in brief

Who needs it

Anyone renting an entire unit, house or condo more than three times in a calendar year for periods of less than 30 days, or advertising it as regularly rented to guests. Renting only a room, not the whole unit, does not need this license (local rules can still apply).^3,4,13,14

Issued by

Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants

Valid for

Renewed every year; the renewal date depends on the DBPR district of the county: October 1 (Miami-Dade, Monroe), December 1 (Broward, Martin, Palm Beach), February 1 (Citrus, Hernando, Hillsborough, Pasco, Pinellas, Polk, Sumter), April 1 (Brevard, Indian River, Lake, Orange, Osceola, St. Lucie, Seminole, Volusia), June 1 (districts 5 and 6, including Bay, Okaloosa, Santa Rosa, Walton, Duval, St. Johns, Alachua), December 1 (Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Lee, Manatee, Okeechobee, Sarasota).

Processing

Online applications are usually processed in one to two business days.

Fees

Who qualifies

• Vacation Rental - Condominium: a unit or group of units in a condominium or cooperative.
• Vacation Rental - Dwelling: a single-family house, townhouse, or a unit or group of units in a duplex, triplex, quadruplex or other dwelling with four or fewer units.
• Single license: one house or unit, or units in one building, owned and operated by the same owner.
• Group license: issued to a licensed agent covering all units in one building or complex.
• Collective license: issued to a licensed agent for houses or units at separate locations, up to 75 units, all in one DBPR district.
• All rental locations on one license must be in counties of the same DBPR district.
• Buildings of three or more stories must file a Certificate of Balcony Inspection every three years unless balconies and stairs are condominium common elements.

How to apply

1. 1 Create a DBPR Online services account.
2. 2 Apply online for Vacation Rental (Condo) or Vacation Rental (Dwelling), submitting the address of each rental unit.
3. 3 Pay the $50 application fee, the $10 HEP fee and the full or half-year license fee.
4. 4 Display the license in a conspicuous place on the premises and keep the unit clean, safe and free of vermin.
5. 5 Add or remove rental units later through the same DBPR Online account; renew each year on the district renewal date.

Permit rules

Whole-home rentals need a DBPR vacation rental license

Each public lodging establishment, including a vacation rental, must obtain a license from DBPR. The license cannot be transferred from one place or person to another.^3,13 Applies to: entire homes, condos and units rented more than three times a year for under 30 days

Three rentals a year triggers the license

DBPR says you need the license if you rent an entire unit more than three times in a calendar year for short stays, or if it is advertised as regularly rented to guests.¹³ Applies to: entire units

Renting only a room does not need the state license

Renting a single room or rooms rather than the whole unit is not classed as public lodging, so no DBPR license is needed. City, county or other local rules may still apply.¹³ Applies to: room rentals in an occupied home

Register with the Department of Revenue for transient rental tax

Anyone who rents transient accommodations must register with the Florida Department of Revenue to collect, report and remit tax, using the DR-1 application. Florida requires a return to be filed even when no tax is due; returns are due on the 1st and late after the 20th of the month following the reporting period.^27,28

Airbnb collects state tax and surtax; local tax only in some counties

Airbnb collects the 6% state transient rental tax and the county surtax on Florida stays of 182 nights or fewer, and collects the local tourist tax only in the counties it lists or where the state administers it. Where it does not, the host must register with the county and remit.^{30,34,40,44,48,57,58} Applies to: Airbnb bookings

Local governments cannot ban vacation rentals or limit how long or how often

Section 509.032(7)(b) bars any local law, ordinance or regulation that prohibits vacation rentals or regulates their duration or frequency. This is why Florida cities and counties generally cannot set night caps or minimum stays for vacation rentals.^1,16

Local rules adopted on or before June 1, 2011 still apply

The bar in s. 509.032(7)(b) does not apply to local laws adopted on or before June 1, 2011, so older rules that limit or prohibit vacation rentals can survive. A narrow exception also covers areas of critical state concern (property valuation criteria).¹ Applies to: local rules adopted on or before 2011-06-01 · In force since June 1, 2011

Condo rental bans bind only consenting or later owners

A condominium amendment that prohibits renting, changes the rental term or limits how often units can be rented applies only to owners who consent and owners who buy after the amendment takes effect. Your condo's declaration as recorded when you bought still controls.⁶ Applies to: condominium units

An HOA can restrict rentals under six months, or more than three a year

A homeowners' association may amend its governing documents to prohibit or regulate rentals for terms under 6 months and to prohibit renting a parcel more than three times a year. Those amendments apply to all parcel owners.⁷ Applies to: parcels in homeowners' associations

Listing figures: AirROI, 12 months to September 2026. "Showing a number" is the share of active listings that display a permit or registration number on Airbnb; a missing number doesn't prove a listing is unregistered.

1. 1. Kissimmee

   Osceola County

   In unincorporated Osceola County, the county's short-term rental overlay map decides where rentals are allowed, and hosts need a DBPR license plus a Local Business Tax Receipt from the Osceola Tax Collector. In the City of Kissimmee, Airbnb's Kissimmee page says many operators need a conditional use permit and a short-term-rental business tax receipt (Kissimmee Code 14-2-44, 14-2-51, 14-2-64 and 14-2-206). Osceola's 6% tourist tax is not collected by Airbnb, so the host remits it to the Tax Collector.^29,30,59

   • Osceola County: verify your zoning allows short-term rentals on the county's short-term rental overlay map (Zoning: 407-742-0200).
   • Osceola County: get a DBPR vacation rental license first, then a Local Business Tax Receipt from the Osceola County Tax Collector; the DBPR number is needed for the receipt.
   • Osceola County: 6% tourist development tax, and the county has no agreement with Airbnb or VRBO, so the host collects and remits it.
   • City of Kissimmee (per Airbnb's Kissimmee page; Kissimmee Code 14-2-44, 14-2-51, 14-2-64, 14-2-206): many operators need a conditional use permit and a short-term-rental business tax receipt.

   Kissimmee market data

2. 2. Four Corners

   Osceola / Polk County

   Four Corners rentals follow the county they sit in: Osceola County requires rental-friendly zoning, a DBPR license and a Local Business Tax Receipt and leaves the 6% tourist tax to the host, while Polk County requires a Class B local business tax receipt (with a DBPR license) per rental, its 5% tourist tax is collected by Airbnb, and a March 2025 ordinance says accessory dwelling units cannot be approved for short-term rental. This covers the Osceola and Polk parts of Four Corners; homes in the Orange or Lake county parts follow those counties' rules.^{10,29,30,31,51,57}

   • Osceola side: same rules as Osceola County above (overlay map zoning, Local Business Tax Receipt, 6% tourist tax remitted by the host).
   • Polk side: renting for six months or less requires a Class B county local business tax receipt for each rental location, including rentals through Airbnb, Flipkey, HomeAway or VRBO; a rental let three or fewer times a year for no more than 30 days each needs only a Class A receipt.
   • Polk side: proof of a DBPR license is required before the receipt is issued, and the county tourist development tax also applies (5%, collected by Airbnb).
   • Polk side: accessory dwelling units shall not be approved for short-term rental or vacation rental (Ordinance 25-018, final hearing March 18, 2025).

   Four Corners market data

3. 3. Panama City Beach

   Bay County

   Every vacation rental inside Panama City Beach city limits needs a city Vacation Rental Certificate (Ordinance 1632, adopted September 28, 2023), renewed each year with a fire inspection, DBPR license, Bay County tourist tax registration and a city business tax receipt. Maximum occupancy is set at 150 square feet per person in one- and two-family homes and 200 in other units, and the certificate number must appear on every listing. Bay County's 5% tourist tax is not collected by Airbnb, so the host remits it to the Bay County Tax Collector, which took the tax over from the Clerk of Court on October 1, 2026.^{11,32,33,34,55}

   • It is unlawful to rent without a Vacation Rental Certificate; each dwelling unit needs its own.
   • Registration: new $250, re-registration $150, $75 inspection or re-inspection fee, $100 lock-out fee; upload a notarized affidavit, DBPR license, Bay County TDT registration and city BTR.
   • Occupancy: 150 sq ft gross floor area per person for one- and two-family dwellings, 200 sq ft for other rentals.
   • Certificate number must be displayed on each listing; exterior sign (or door decal for condos) shows a 24/7 contact and the certificate number.

   Panama City Beach Airbnb rules Panama City Beach market data

4. 4. Miami

   Miami-Dade County

   In the City of Miami, single-family homes and duplexes in T3 and T4-R transect zones cannot be used for short-term rental or lodging, following City of Miami v. Airbnb. Other buildings can operate as short-term rental/lodging only after a Certificate of Occupancy, a DBPR lodging license, a Certificate of Use and a Business Tax Receipt, and a building where more than 25% of units rent short-term is treated as transient under the building code.^35,36,57

   • Single-family homes and duplexes in T3 and T4-R transect zones are not eligible for Short-Term Rental/Lodging use.
   • Required before operating: Certificate of Occupancy, DBPR lodging license, Certificate of Use (Zoning) and Business Tax Receipt.
   • Application needs a data sheet, an Operational Management Plan, an evaluation form and, for existing buildings, a current Certificate of Use and Certificate of Occupancy.
   • Above 25% of units rented short-term, the building's occupancy classification changes under the Florida Building Code and extra requirements apply.

   Miami Airbnb rules Miami market data

5. 5. Miramar Beach

   Walton County

   Unincorporated Walton County requires a Short-Term Vacation Rental Certificate (registration through the county portal) on top of the DBPR license and a Walton County Clerk tourist tax account. Maximum occupancy is one person per 150 square feet, the certificate number and tourist tax number must appear in all advertising, and Airbnb does not remit the 5% tourist tax in this area. Renewal is due each June 1 starting with the 2026-2027 cycle.^23,39,40

   • Register through the Walton County vacation rental portal after getting a DBPR license, Department of Revenue registration and a Clerk tourist development tax account.
   • Maximum occupancy: one person per 150 sq ft of gross floor area (or a lower agreed maximum); parking, trash container and posting rules apply.
   • All advertising must show the Short-Term Vacation Rental Certificate Number and the TDT registration number.
   • Renewals due June 1 each year from the 2026-2027 cycle (window opens April 1); an annual fee applies.

   Miramar Beach market data

6. 6. Orlando

   Orange County

   In the City of Orlando you can register a home-share only if you live on site and are present when hosting, renting up to half the bedrooms to one booking at a time, and renting the entire home is generally not allowed under the home-share law. Whole-home rentals of 7 to 29 days are a "Commercial Dwelling Unit" allowed only in certain zoning districts with a Business Tax Receipt. Unincorporated Orange County has separate rules, and the 6% county tourist tax is collected by Airbnb.^41,42,49,57

   • Home Sharing Registration: host must live on site and be present, one booking at a time, rental period under 30 days, up to half the bedrooms, no more than four unrelated people per booking or two per room, whichever is less.
   • Fees: $275 first year, then $100 (owner-occupied) or $125 (non-owner-occupied) a year; proof of registration must be linked to online ads.
   • HOA approval letter needed if in a mandatory HOA; tenants need notarized owner permission.
   • Renting an entire unit or property is not allowed under home sharing; whole-property rental is a Commercial Dwelling Unit in limited zoning districts with a Business Tax Receipt.

   Orlando Airbnb rules Orlando market data

7. 7. Miami Beach

   Miami-Dade County

   Vacation and short-term rentals are prohibited in all single-family homes and in many multifamily buildings in certain zoning districts of Miami Beach. Where allowed, a host needs a Business Tax Receipt and a Resort Tax account and must show both numbers in every ad. Local taxes are the 4% city resort tax plus the 3% county convention development tax (7%), 14% in total with state tax and surtax. Airbnb does not list the Miami Beach resort tax among the taxes it collects, so hosts include those sales in their own monthly resort-tax filings.^25,37,38,57

   • Short-term rentals (under six months and one day) are prohibited in all single-family homes and many multifamily buildings in certain zoning districts; check the city's Short-Term Rental Zoning Map.
   • Approved rentals need a Vacation/Short-Term Rental Business Tax Receipt and a Resort Tax account.
   • The BTR number and Resort Tax certificate number must be displayed in every advertisement (City Code Sec. 102-386).
   • Resort tax is 4% on transient rentals of six months or less; sales from third-party sites such as Airbnb must be included in your monthly filings.

   Miami Beach Airbnb rules Miami Beach market data

8. 8. Destin

   Okaloosa County

   Destin requires an annual short-term rental registration ($500, $600 or $700 by home size, with late fees after March 31) and allows rentals generally only in listed zoning districts. Overnight occupancy is capped at 2 adults per bedroom plus 4 persons, and never more than 24 people. Okaloosa County's 6% tourist tax is not collected by Airbnb, so the host remits it to the Clerk.^23,43,44

   • Register every year on the city portal; registrations open January 1, and late fees are $100 after March 31 and $500 after June 1.
   • Fee by total square footage: $500 up to 2,499 sq ft, $600 for 2,500-4,999, $700 for 5,000 or more.
   • Short-term rentals are generally allowed only in listed districts (for example BRMU, CBR, CMU, GRMU, HIMU, NHMU, ROI-TD, SHMU, CBN and the Holiday Isle residential districts).
   • Occupancy from 10 p.m. to 7 a.m.: 2 adults per bedroom plus 4 persons, capped at 24; sign required within 7 days of registering; a local responsible party within one hour of the property.

   Destin market data

9. 9. Cape Coral

   Lee County

   Since January 1, 2026 every residential rental in Cape Coral must register with the city each year, and short-term rentals (six months or less) pay $350 a year per property. Hosts also need a Vacation Rental Business Tax Receipt from the city and a Lee County business tax receipt. Lee County's 5% tourist tax is collected by Airbnb.^45,50,57

   • Annual rental property registration for every rental; $350 per short-term rental (six months or less), $35 for long-term (Resolution 279-25).
   • Fines: $1,000 first offense, $2,000 second, with more for repeats; $50 late fee 30 days after the registration anniversary.
   • Vacation Rental Business Tax Receipt from the City, plus a Lee County Business Tax Receipt.
   • Lee County tourist development tax is 5% and Airbnb collects it.

   Cape Coral Airbnb rules Cape Coral market data

10. 10. Santa Rosa Beach

    Walton County

    Same Walton County program as Miramar Beach: a Short-Term Vacation Rental Certificate, a DBPR license and a Clerk tourist tax account, with occupancy of one person per 150 square feet. Properties in ZIP 32459 (Santa Rosa Beach) stay on their existing renewal cycle until the county says otherwise, while most other Walton properties move to June 1 renewals. Airbnb does not remit the 5% tourist tax.^23,39,40

    • Short-Term Vacation Rental Certificate from Walton County plus DBPR license and Clerk TDT account.
    • Maximum occupancy one person per 150 sq ft; all ads must show the certificate and TDT numbers.
    • ZIP 32459 (Santa Rosa Beach area) remains on its current renewal cycle until further notice; other properties renew June 1 from 2026-2027.
    • Tourist tax in ZIP 32459 is 5% and is remitted by the host to the Walton County Clerk.

11. 11. Fort Lauderdale

    Broward County

    Every vacation rental in Fort Lauderdale needs a city Vacation Rental Certificate of Compliance, issued after state and Broward County licenses, a registration fee of $880 (which includes the first inspection) and a passed safety inspection. Maximum occupancy is 2 persons per legal bedroom. On September 15, 2026 the City Commission approved higher penalties, including $1,000 a day for operating without a certificate.^46,47,57

    • Get state and county licenses first: DBPR (room-only homestead hosts exempt), Department of Revenue registration (or a platform tax statement), a Broward County Business Tax Receipt and Broward tourist tax registration or platform statement.
    • Registration $880 (up to four units on one folio, includes first inspection); $100 for each later safety inspection, reinspection or no-show.
    • Maximum occupancy 2 persons per legal bedroom, verified by the inspector.
    • Penalty in the amendment approved on September 15, 2026: $1,000 per day for advertising or operating without a valid certificate, and $1,000 per day with an expired certificate.

What the host still handles

• DBPR vacation rental license for whole-home rentals under 30 consecutive days (renewed annually).
• Florida Department of Revenue: register (DR-1, online) to collect, report and remit sales tax on transient rentals, and file a return each period even if no tax is due. Airbnb remits the state tax and surtax on its own bookings, so confirm with DOR whether an Airbnb-only host still files.
• County tourist development tax account with the clerk, comptroller or tax collector in counties that collect their own tax and where Airbnb does not remit it (for example Osceola, Bay, Okaloosa, Walton, Santa Rosa and Palm Beach). In Highlands County, tax collected on or after October 1, 2026 is reported to the county Tax Collector instead of the Department of Revenue.
• Local business tax receipt (county and/or city) and any city or county registration or certificate; the local rules for each market below list what applies.^{8,23,24,25,26,27,52,53,57}

Under 30 consecutive days counts as transient

Since July 1, 2025 the statutory definition of a transient public lodging establishment covers stays of less than 30 consecutive days. Stays of 30 consecutive days or more are nontransient.^2,19,20 In force since July 1, 2025

Local governments keep Building Code and Fire Code inspection authority

Regulation of public lodging is preempted to the state, but local governments may still inspect public lodging for compliance with the Florida Building Code and the Florida Fire Prevention Code. Many cities also run registration, business tax receipt, noise, parking and trash programs for vacation rentals (see the local rules for each market below); how far those go is decided place by place.¹

DBPR inspects licensed vacation rentals

DBPR inspects each licensed public lodging establishment at least biannually, and at other times it considers necessary. Inspectors record fire safety items and report problems to the State Fire Marshal and local fire authorities.^1,13 Applies to: licensed vacation rentals

Smoke detectors, clean linens and balcony inspections

Every living unit needs smoke detectors and all units must comply with NFPA 101, the Life Safety Code. Buildings of three or more stories must file a Certificate of Balcony Inspection every three years unless balconies and stairs are condominium common elements.¹³

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. Abandonment after January 1 does not affect that year's exemption unless the home is rented for more than 30 days a year for two consecutive years.⁹ Applies to: homestead-exempt owners renting the whole home

• Operating a public lodging establishment, including 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 and may treat each day of a violation of a "critical law or rule" as a separate offense; it can also suspend, revoke or refuse a license.⁵

1. December 31, 2026 Upcoming
   Scheduled surtax expirations in four counties

   Discretionary sales surtaxes in Brevard (two 0.5%), Charlotte (1%), Liberty (0.5%) and Santa Rosa (0.5% of its 1%) are listed to expire December 31, 2026 unless extended by referendum. Charlotte County's own FAQ puts a 20-year extension of its 1% surtax on the November 3, 2026 ballot; no extension has been confirmed in the other three.^24,25,56

2. October 1, 2026
   Highlands County tourist development tax moves to the county Tax Collector

   Tourist development tax collected on or after October 1, 2026 is reported and paid to the Highlands County Tax Collector instead of the Department of Revenue (Ordinance 25-26-16). Tax collected through September 30, 2026 is still reported to the Department of Revenue. Highlands stays at 5%.^52,53

3. September 15, 2026
   Fort Lauderdale approves higher penalties for unregistered vacation rentals

   The City Commission approved an amendment setting a $1,000-per-day civil penalty for operating without a valid Vacation Rental Certificate of Compliance and raising the expired-certificate penalty from $250 to $1,000 per day.⁴⁷

4. March 13, 2026 Not in force
   CS/CS/SB 658 (2026) vacation rental water-safety bill dies

   The bill would have required pool safety features and a certificate of compliance for licensed vacation rentals from July 1, 2026. It died in House messages; it did not amend s. 509.032(7).²¹

5. February 2, 2026
   Walton County moves renewals to June 1

   Walton County aligns short-term vacation rental registration renewal with the DBPR District 6 cycle: renewals due June 1 starting with the 2026-2027 cycle, except properties in ZIP 32459.³⁹

6. January 27, 2026 Not in force
   SB 608 (2026) vacation rental pool safety bill laid on the table

   The original bill was laid on the table and combined into CS/SB 658.²²

7. January 1, 2026
   Cape Coral annual rental registration and new fees

   Residential rental registration becomes annual; short-term rentals pay $350 a year.⁴⁵

8. July 1, 2025
   SB 606 (ch. 2025-113): transient lodging now means less than 30 consecutive days

   SB 606 was approved by the Governor on June 3, 2025 as Chapter 2025-113. It revised the definition of a transient public lodging establishment to rentals of less than 30 consecutive days. It did not change the s. 509.032(7) preemption.^2,19,20

9. March 18, 2025
   Polk County Ordinance 25-018: ADUs cannot be approved for short-term rental

   Polk County amended its land development code so accessory dwelling units shall not be approved for short-term rental or vacation rental. The board held its final hearing on March 18, 2025.¹⁰

10. June 27, 2024
    Governor vetoes CS/SB 280 (vetoed, not struck down by a court)

    Governor DeSantis vetoed the bill, saying it would prevent local governments from enforcing existing ordinances or passing new measures that apply only to vacation rentals. The Senate record shows the veto message transmitted to the Secretary of State on June 17, 2025; no override occurred and the preemption in s. 509.032(7) is unchanged.^15,17,18

11. March 7, 2024 Not in force
    CS/SB 280 passes the Legislature (never became law)

    The Senate concurred in House amendments 23 to 16 on March 7, 2024 (House vote 60 to 51 on March 6, 2024). As summarized by the Senate committee (the version before floor amendments), the bill would have preempted vacation rental licensing and advertising platform regulation to the state, let local governments run registration programs with a reasonable fee, capped occupancy in local registration at two persons per bedroom plus two in one common area (or more at 50 square feet per person), and limited fines for violating local registration rules to $500.^15,16

12. June 1, 2011
    Cutoff date for grandfathered local vacation rental rules

    Section 509.032(7)(b) does not apply to local laws adopted on or before this date, which is why some Florida cities still restrict vacation rentals.¹

Estimate what a home could earn

1. 1. Florida Statutes s. 509.032 (Duties; preemption of vacation rental regulation) · The Florida Legislature
2. 2. Florida Statutes s. 509.013 (Definitions) · The Florida Legislature
3. 3. Florida Statutes s. 509.241 (Licenses required) · The Florida Legislature
4. 4. Florida Statutes s. 509.242 (Public lodging establishments; classifications) · The Florida Legislature
5. 5. Florida Statutes s. 509.261 (Revocation or suspension of licenses; fines) · The Florida Legislature
6. 6. Florida Statutes s. 718.110 (Amendment of declaration) · The Florida Legislature
7. 7. Florida Statutes s. 720.306 (Meetings of members; voting and election; amendments) · The Florida Legislature
8. 8. Florida Statutes s. 212.03 (Transient rentals tax) · The Florida Legislature
9. 9. Florida Statutes s. 196.061 (Rental of homestead to constitute abandonment) · The Florida Legislature
10. 10. Ordinance No. 25-018 (LDCT-2024-21, accessory dwelling units) · Polk County Board of County Commissioners
11. 11. Ordinance 1632 (Vacation Rental Requirements, adopted 2023-09-28) · City of Panama City Beach
12. 12. Code of Ordinances s. 27-43 (Definitions: dwelling unit) · City of Tampa (Municode)
13. 13. Vacation Rentals and Timeshare Projects: licensing guide · Florida DBPR, Division of Hotels and Restaurants
14. 14. Lodging license fees · Florida DBPR, Division of Hotels and Restaurants
15. 15. CS/SB 280 (2024): Vacation Rentals, bill page and history · The Florida Senate
16. 16. CS/SB 280 (2024) bill summary · The Florida Senate, Regulated Industries Committee
17. 17. Governor Ron DeSantis Vetoes One Bill (2024-06-27) · Executive Office of the Governor
18. 18. Veto letter, CS/SB 280 · Executive Office of the Governor
19. 19. SB 606 (2025): Public Lodging and Public Food Service Establishments, bill page (Chapter 2025-113) · The Florida Senate
20. 20. SB 606 (2025) bill summary · The Florida Senate, Regulated Industries Committee
21. 21. CS/CS/SB 658 (2026): Water Safety Requirements for the Rental of Residential and Vacation Properties · The Florida Senate
22. 22. SB 608 (2026): Vacation Rentals · The Florida Senate
23. 23. Local Option Transient Rental Tax Rates (DR-15TDT, R. 10/26) · Florida Department of Revenue
24. 24. Discretionary Sales Surtax Information for Calendar Year 2026 (DR-15DSS, R. 11/25) · Florida Department of Revenue
25. 25. History of Local Sales Tax and Current Rates (R. 02/26) · Florida Department of Revenue
26. 26. 2026 Local Option Tax rates (county transient rental taxes), dated 2026-09-04 · Florida Office of Economic and Demographic Research
27. 27. Tax Information for Hotels, Motels, and Other Transient Accommodations (GT-800034, R. 10/25) · Florida Department of Revenue
28. 28. Florida Business Tax Application (DR-1, R. 01/26) · Florida Department of Revenue
29. 29. STRPD District (Short Term Rental Planned Development) · Osceola County
30. 30. Tourist Development Tax · Osceola County Tax Collector
31. 31. TA 05-01 Real Estate Property Rentals (short-term rentals) · Polk County Tax Collector
32. 32. Short-Term Rentals · City of Panama City Beach, Fire Department
33. 33. Vacation Rental Guidelines for Compliance (8/25) · City of Panama City Beach Fire Rescue
34. 34. Tourist Development Tax · Bay County Clerk of Court and Comptroller
35. 35. How to Convert to a Short-Term Rental/Lodging · City of Miami
36. 36. Convention and Tourist Development Taxes · Miami-Dade County Tax Collector
37. 37. Vacation Short Term Rentals · City of Miami Beach
38. 38. File/Pay Resort Tax (FAQ) · City of Miami Beach
39. 39. Vacation Rental Registration: Frequently Asked Questions · Walton County
40. 40. Tourist Development Tax FAQ · Walton County Clerk of Court and Comptroller
41. 41. Home Sharing Registration · City of Orlando
42. 42. Fact Sheet: Short-Term Rentals (August 2021) · City of Orlando, City Planning
43. 43. Short Term Rentals FAQ · City of Destin
44. 44. Tourist Development Tax · Okaloosa County Clerk of Court and Comptroller
45. 45. Rental Property Registration · City of Cape Coral, City Clerk
46. 46. Vacation Rental Registration · City of Fort Lauderdale
47. 47. Vacation Rental Program · City of Fort Lauderdale
48. 48. Tourist Development Tax · Santa Rosa County
49. 49. Tourist Development Tax FAQs · Orange County Comptroller
50. 50. Business Tax Receipts · City of Cape Coral, City Clerk
51. 51. Tourist Development Tax · Polk County Tax Collector
52. 52. Highlands County Tourist Development Tax Reporting Change (TIP 26A01-12, 2026-07-31) · Florida Department of Revenue
53. 53. Tourist Development Taxes · Highlands County Tax Collector
54. 54. Super Host, LLC v. City of Tampa, Appellate Opinion, Case no. 20-CA-5743 (conformed 2022-10-24) · Thirteenth Judicial Circuit of Florida, Civil Appellate Division
55. 55. Tourist Development Tax: Frequently Asked Questions · Bay County Tax Collector
56. 56. Frequently Asked Questions: Sales Tax Extension (June 2026) · Charlotte County Government
57. 57. Occupancy tax collection and remittance by Airbnb in Florida · Airbnb Help Center
58. 58. Palm Beach County, FL (hosting rules) · Airbnb Help Center
59. 59. Kissimmee, FL (hosting rules) · Airbnb Help Center