State of the state: Florida short-term rental rules

In this series of blog posts, we offer an overview of the short-term rental (STR) lodging tax obligations for certain states, along with the latest rules on STR operations.

Florida is an extremely popular vacation destination, and STR rules in Florida are well established at the state level for both taxes and operations. STR hosts may also need to follow laws specific to their local governments, although state law limits how far some local governments can go in regulating STRs.

Tax registration and filing

In Florida, if you charge guests for accommodations for rental periods of six months or less, you’re considered a transient rental accommodations provider and legally required to register with the Florida Department of Revenue for a sales tax certificate. Once registered, you’re responsible for collecting lodging taxes from guests and filing lodging tax returns with state authorities. You may also be required to register and file with local tax authorities, depending on your location.

Short-term rental lodging taxes

Florida vacation rentals are subject to state sales tax (and an additional discretionary sales surtax in some counties).

In some Florida counties, STRs may also be subject to local option transient rental taxes. In some counties, these taxes are collected by state tax authorities, while other counties collect their own taxes, which means hosts must register and file returns with the tax authorities in that county.

Municipalities may also have their own, separate lodging taxes that require local registration and filing.

Tax collection by short-term rental marketplaces

In Florida, STR marketplaces such as Airbnb and Vrbo are required to collect and remit Florida state-administered lodging taxes when they receive guest payments. However, marketplaces may not collect local and county taxes on your behalf. If taxes aren’t being collected for you — including when you collect payments yourself rather than going through a marketplace — you’re responsible for collecting and remitting them to tax authorities. 

Business registration

In addition to state tax registration, Florida requires all vacation rentals to be licensed through the Department of Business and Professional Regulation (DBPR). DBPR does not regulate hosted rentals, where the host remains on-site during guests’ stays, so hosts who rent out rooms rather than a whole unit do not need to be licensed by the state. Local authorities may have their own business registration requirements.

Local vacation rental laws

Florida state law does not allow local governments to ban short-term rentals entirely or regulate the length of stays or their frequency, but local governments may pass rules to control negative effects of vacation rentals. The state law restricting local authority over vacation rentals was originally passed in 2011, and local short-term rental laws passed before June 1, 2011, are still valid. In 2014, the state legislature passed another law that allowed local governments more powers to regulate STRs in areas such as parking, garbage collection, and noise

Local Florida governments have been very active in STR regulation in recent years, updating regulations, focusing on enforcement, and increasing fees, fines, and taxes in some cases.

Evolving local laws

In March 2025, Pinellas County updated its rules, including requiring STR operators to obtain a Certificate of Use from the county and undergo a property inspection every two years. Pinellas County operators who collect rent for any living quarters for a period of six months or less are also required to register with the Pinellas County Tax Collector, collect tourist development taxes from guests, and remit them to the county. STR marketplaces Airbnb and Vrbo collect and remit Pinellas County lodging taxes on behalf of their Florida listings. 

Using technology fines to boost enforcement

Local leaders in Florida have also turned to technology to help enforce STR laws. Key Biscayne, for example, is following the lead of many local governments across the country in using software that scrapes online STR listings to identify owners who don’t comply with local rules. Under those rules, STR operators must obtain a business tax receipt and collect Miami-Dade County Convention and Tourist Taxes from guests and submit monthly returns. Airbnb and Vrbo collect lodging taxes on behalf of Miami-Dade County listings.

Cape Coral recently fined an STR owner more than $30,000 for breaking local rules at three STR properties. STR operators in Cape Coral are required to register with the city and must also collect Lee County tourist development tax from guests on stays of less than 184 nights. Airbnb and Vrbo collect Lee County lodging taxes for their listings when payment is made.

Panama City Beach also passed stricter penalties for STR operators who break the rules. Under the law, which went into effect on February 1, 2024, first-time offenses can result in a $500 fine, second offenses can result in a fine of $1000, and third offenses within 12 months can result in suspension of the short-term rental.

Raising fees

Cocoa Beach, which requires STRs to register with the city, passed an ordinance in February 2025 that raised fees from $525 to $2,500 for a registration application and from $325 to $1,500 for renewal. Those fees were restructured in April 2025 to take into account the number of guests staying at a property. The fees also now apply to STRs in multifamily buildings. Cocoa Beach also increased fines for STR violations, charging up to $1,000 per day. STR operators in Cocoa Beach must also register with the Brevard County Tax Collector, collect tourist development taxes from guests, and file monthly tourist development tax returns. Airbnb and Vrbo collect and remit county lodging taxes on behalf of their Brevard County listings. 

Raising lodging tax rates

In Manatee County, residents voted to raise the tourism tax to 6% from 5% on stays of less than six months. STR operators must create a tourism tax account with the county, collect the tax from guests, and remit it either monthly or quarterly. Airbnb and Vrbo do not collect tourism tax for their listings in Manatee County.

Get help with Florida vacation rental taxes

Avalara MyLodgeTax can help STR hosts automate and simplify lodging tax compliance at the local and state level, including tax registration and filing. For more on vacation rental lodging taxes in Florida, see our state vacation rental tax guide. If you have tax questions related to vacation rental properties, drop us a line and we’ll get back to you with answers.