Florida Short-Term Rental Rules: 2024–2025 Guide

Quick Answer: What Florida Law Actually Requires

If you rent a residential property in Florida more than three times per calendar year for periods under 30 days, you are operating a "vacation rental" and must comply with the following:

State license: Apply for a Vacation Rental license through the Florida Department of Business and Professional Regulation (DBPR) before the first rental. Operating without a license can result in fines up to $1,000 per day (Fla. Stat. § 509.261).

State sales tax: Collect and remit 6% Florida sales tax on rental income for stays under six months (Fla. Stat. § 212.03).

County surtax and tourist development tax (TDT): Both taxes are added to the state sales tax. Rates vary by county (Fla. Stat. § 125.0104).

Platform bookings: Marketplace providers like Airbnb and Vrbo must collect and remit state sales tax and TDT for bookings on their platforms (Fla. Stat. § 212.0596). The host is responsible for all taxes on direct bookings.

Local rules: A city or county may have grandfathered short-term rental (STR) ordinances or post-2023 regulations covering noise, parking, trash, and occupancy safety. Verify local rules before listing.

No statewide rate or occupancy cap exists, but local rules may impose limits within the bounds of state preemption. The definition of "vacation rental" is at Fla. Stat. § 509.013, and the license requirement is at Fla. Stat. § 509.241.

State Preemption Law: What Cities and Counties Can and Cannot Do

Florida's STR preemption law limits the authority of cities and counties to regulate vacation rentals. Local governments cannot ban STRs, but the scope of permissible local regulation has changed multiple times since 2011.

The Timeline

2011: Florida enacted Fla. Stat. § 509.032(7), which prohibited local governments from banning vacation rentals.

2014: The legislature added a grandfather clause allowing local governments with STR regulations in place before June 1, 2011, to keep those regulations. This provision allows municipalities like Miami Beach and Key West to enforce rules that newer ordinances cannot replicate (Fla. Stat. § 166.043).

2023: HB 833 (Chapter 2023-307, Laws of Florida) significantly tightened preemption. Local governments lost the ability to regulate the frequency, duration, and advertising of vacation rentals unless they qualified under the pre-2011 grandfather clause.

What Local Governments Can Still Regulate

• Noise ordinances
• Parking requirements
• Trash and waste management
• Occupancy safety limits tied to building codes
• Fire and life safety inspections
• Zoning for non-residential uses

What Local Governments Cannot Do

• Impose an outright ban on vacation rentals
• Restrict the number of days per year a property can be rented, absent a valid grandfathered ordinance
• Require owner-occupancy as a condition of renting
• Regulate STR advertising content at the local level

Practical Reality

Hosts in municipalities with pre-2011 regulations face stricter rules than hosts elsewhere. If buying a property to rent short-term, verify whether the municipality has a grandfathered ordinance before closing. The 2023 preemption law under Chapter 2023-307 is in effect. Consult a Florida-licensed attorney if you believe a local ordinance may challenge it.

Licensing Requirements: DBPR Vacation Rental License

Who Must License

Any owner who rents a dwelling unit more than three times per calendar year for periods of less than 30 days must hold a current DBPR Vacation Rental license (Fla. Stat. § 509.241).

License Types

Florida has two license categories:

• Vacation Rental (Dwelling): Single-family homes, townhouses, and similar structures.
• Vacation Rental (Condominium): Units within a condominium building.

The application forms and fees differ. Check the DBPR Division of Hotels and Restaurants licensing page for current fee schedules. The DBPR licensing portal is at myfloridalicense.com.

Application Process

Applications are submitted online through myfloridalicense.com. You will need:

• Property address and unit count
• Owner or authorized agent contact information
• Proof of compliance with applicable fire safety requirements
• Pool barrier inspection documentation if the property has a pool (Florida Administrative Code Rule 61C-1.002)

Inspections

Fire safety inspections are required for most vacation rental properties. Pool barrier inspections are required if a pool is present. The DBPR may conduct inspections after licensure. Failure to pass inspection can result in license denial or suspension.

Advertising Requirements

Your DBPR license number must appear in all property advertisements, including online listings. This is a statutory requirement.

Penalties

Operating a vacation rental without a valid DBPR license can result in fines up to $1,000 per day per violation (Fla. Stat. § 509.261).

HOA and Condo Association Rules

A state license does not override private deed restrictions or HOA and condo association governing documents. If your HOA prohibits short-term rentals, a DBPR license does not protect you from HOA enforcement. Review your governing documents before listing.

Taxes: Sales Tax, Tourist Development Tax, and Marketplace Rules

Florida STRs are subject to three layers of tax.

Layer 1: State Sales Tax

Florida imposes a 6% sales tax on transient rental income for stays under six months (Fla. Stat. § 212.03). This is remitted to the Florida Department of Revenue (DOR). If you take direct bookings, you must register with the DOR using Form DR-1 (Business Tax Application) and file returns on the schedule assigned by the DOR. See DOR publication GT-800034 (Tax Information for Transient Rentals) for guidance.

Layer 2: County Discretionary Sales Surtax

Counties levy an additional discretionary surtax, typically 0.5% to 1.5%, on top of the 6% state rate. This is remitted to the DOR on the same return as state sales tax for most counties.

Layer 3: Tourist Development Tax

The TDT is a separate county-level tax authorized by Fla. Stat. § 125.0104. Rates vary from 2% to 6%. The TDT is administered and remitted separately from sales tax, either to the county tax collector or a county tourist development council.

Marketplace Provider Rule

Marketplace providers like Airbnb and Vrbo must collect and remit state sales tax and TDT for bookings made through their platforms (Fla. Stat. § 212.0596).

Verify coverage directly with your platform. Some counties, such as Monroe County, may require hosts to maintain their own TDT registration regardless of platform remittance. Consult your county tax collector to confirm local requirements.

Direct Bookings

If you accept bookings outside a marketplace platform, you are solely responsible for collecting and remitting all applicable taxes. Register with the Florida DOR at floridarevenue.com and with your county tax collector before accepting direct bookings.

Tax and Fee Comparison by Major Florida County

Rates below reflect commonly cited figures. TDT rates are set by county ordinance and change periodically. Verify current rates with each county's tax collector or tourist development council before filing. The state sales tax rate of 6% is uniform statewide (Fla. Stat. § 212.03).

Notes:

• Some municipalities within Monroe County may levy additional local taxes. Confirm with the Monroe County Tax Collector.
• Orange County's 6% TDT applies within the tourist development district; confirm applicability for your address.
• Some municipalities may impose additional local taxes or special district levies. Check with your city finance department.
• Use this table as a starting point, not a filing reference. Consult the Florida Tax Collectors Association directory at floridataxcollectors.com for links to each county.

What Changed Recently: 2025–2026 Legislative Activity

Recent legislative sessions in Florida have not produced major structural changes to STR regulations, but several bills warrant attention.

Bills That Passed

Ch. 2025-208 (HB 7031) and Ch. 2025-181 (CS/SB 738): These are companion bills to HB 7033 (2025, Taxation), which died. Review the enrolled text of both for any provisions affecting transient rental tax collection. Consult the Florida DOR or a CPA to confirm whether any provisions affect your filing obligations.

HB 1389 (2026, Affordable Housing): This bill was ordered engrossed and enrolled. Once the enrolled text is published, hosts should review it for any provisions affecting STR zoning or local housing supply regulations. Monitor the Florida Legislature's official bill tracking at myfloridahouse.gov.

SB 1452 (2026, Department of Financial Services): This bill was ordered engrossed and enrolled, superseding HB 1221. Once the enrolled text is published, review it for provisions on property management licensing or financial reporting. Consult the Florida DBPR or a licensed attorney once the text is available.

Bills That Died

HB 7033 (2025, Taxation): Died in Appropriations. Its companion bills passed (see above).

HB 313 and SB 48 (2026, Housing): Both bills died. They would have affected local government authority over residential uses. The failure of these bills suggests continued legislative debate over the balance between state preemption and local control.

HB 247 (2025, Housing): Laid on the table.

The Bigger Picture

The 2023 preemption law (Chapter 2023-307) remains the most significant recent change to Florida STR law. Legislative attempts in 2025 and 2026 to further alter local authority have stalled.

No sweeping new state STR law was enacted in the 2025 or 2026 sessions. Monitor SB 1452 and HB 1389 once enrolled text is published, and watch for DOR guidance on whether Ch. 2025-208 or Ch. 2025-181 affect transient rental tax procedures.

Next Steps and Who to Contact

Complete the following steps before listing a property.

Step 1: Confirm your property qualifies and check local rules. Review the definition of "vacation rental" at Fla. Stat. § 509.013. Contact your city or county planning department to determine if a grandfathered local ordinance applies to your address.

Step 2: Apply for your DBPR Vacation Rental license. Apply online at myfloridalicense.com before your first rental. Choose the correct license type (Dwelling vs. Condominium). Have fire safety and pool barrier inspection documents ready if applicable (Florida Administrative Code Rule 61C-1.002).

Step 3: Register with the Florida DOR if you take direct bookings. Complete Form DR-1 (Business Tax Application) at floridarevenue.com. Register even if you currently use only platforms to be covered for future direct bookings.

Step 4: Register with your county for tourist development tax. Contact your county tax collector to confirm if you need a separate TDT registration even when a marketplace provider remits on your behalf. Find your county tax collector at floridataxcollectors.com.

Step 5: Review your HOA or condo documents. State law does not override private deed restrictions. A DBPR license does not protect you from HOA enforcement action.

Step 6: Monitor local code enforcement. Check your local government's website for grandfathered or post-2023 STR ordinances covering noise, parking, trash, or occupancy.

Contact Information

For multi-property operations or situations where a local ordinance may conflict with state law, consult a Florida-licensed attorney or CPA. State agencies can answer procedural questions but do not provide legal advice.