Florida Short-Term Rental Rules: Licenses, Taxes, and Local Restrictions Every Host Should Know

Short-term rentals can be a strong income source in South and Central Florida, but they come with more paperwork than a traditional annual lease. Before you list a condo in Miami, a townhouse in Broward, or a house near the Orlando parks, you need to understand three layers of rules: a state license, state and local taxes, and the rules of your city and your association. Here is a plain-English rundown of each.

Do You Need a State Vacation Rental License?

Florida’s Department of Business and Professional Regulation (DBPR), through its Division of Hotels and Restaurants, licenses vacation rentals as public lodging. According to DBPR, you need a license if you rent an entire unit more than three times in a calendar year for stays shorter than 30 days or one month (whichever is less), or if you advertise or hold the unit out to the public as a place regularly rented to guests.

Renting out individual rooms rather than the whole unit generally does not require a DBPR license, although your city or county may still regulate it.

DBPR uses different license classifications depending on the property:

• Vacation Rental – Condominium: a unit or group of units in a condominium or cooperative.
• Vacation Rental – Dwelling: a single-family home, townhouse, or a unit in a building of four or fewer units (duplex, triplex, or quadruplex).
• Timeshare Project: a timeshare property that also operates as transient lodging.

Most individual owners hold a single license. Property managers can hold a group license (multiple units in one building or complex) or a collective license (separate properties, capped at 75 units within one DBPR district).

What the License Costs and What It Requires

DBPR’s current published fees for a single license are $170 for a full year or $90 for a half year, plus a $50 application fee and a $10 Hospitality Education Program fee for new applicants. Renewal dates depend on which DBPR district your county is in, so confirm yours when you apply.

The license also comes with safety and operating obligations. DBPR lists, among others:

• Working smoke detectors and a safe electrical system, consistent with the Life Safety Code.
• A Certificate of Balcony Inspection every three years for buildings three or more stories tall, unless the balconies and stairways are condominium common elements.
• Human trafficking awareness training for staff who clean units or handle check-in and check-out.
• Posting the license, or a copy, in a visible spot at the property.

Florida Sales Tax on Short-Term Rentals

The Florida Department of Revenue treats stays of six months or less as “transient rental accommodations.” Rent for those stays is subject to:

• 6% state sales tax, plus
• the county’s discretionary sales surtax, if your county levies one. Miami-Dade and Broward each levy 1%; other counties vary, and the Department of Revenue publishes the rates on Form DR-15DSS.

Each rental unit must be registered with the Department of Revenue, either by the owner or by an agent who collects the rent. Registration can be done online, and the Certificate of Registration must be displayed at the property.

Rent paid under a written lease for continuous residence longer than six months is exempt. That is one reason some owners choose mid-term or seasonal leases instead of nightly rentals.

County Tourist Development Taxes

On top of sales tax, most Florida counties impose a local tourist development tax on transient rentals. Based on the Department of Revenue’s current chart (Form DR-15TDT):

• Miami-Dade: 6% in most of the county. Miami Beach, Bal Harbour, and Surfside have different rates because they levy their own municipal resort taxes.
• Broward: 6%.
• Marion: 4%.
• Orange and Osceola: 6%.

In Miami-Dade, Broward, and Marion, the tourist tax is collected by the county, not the state. That means you may file with two different agencies: the Department of Revenue for sales tax and surtax, and the county tax collector for the tourist tax. Not every county notifies the state of rate changes, so confirm the current rate directly with your county before you set up your filings.

If you list on a booking platform, find out exactly which of these taxes, if any, the platform collects on your behalf, and keep your own records for every stay so nothing slips through the cracks.

Local Rules: What Cities Can and Cannot Do

Under Section 509.032(7) of the Florida Statutes, a local government may not ban vacation rentals or regulate how long or how often they are rented. There is an important exception: local rules adopted on or before June 1, 2011 are grandfathered. That is why some older city ordinances still restrict short-term rentals in certain areas.

Even where a ban is off the table, many local governments have their own registration and operating requirements. Always check with the city and county where the property sits before you buy or list.

Condo and HOA Rules Can Matter Most

For many buyers, the biggest restriction is not the state or the city, but the association. Condo declarations frequently set minimum lease terms or limit how many times a unit can be rented each year.

Florida law offers some protection to existing condo owners. Under Section 718.110(13), an amendment that prohibits rentals, changes rental terms, or limits how often owners may rent applies only to owners who consent to it and to owners who buy after it takes effect. If you are buying, though, you take the property subject to whatever rules are already in place, so read the declaration and rules carefully before you sign a contract.

A Quick Compliance Checklist

• Confirm the association documents allow the rental terms you plan to offer.
• Check city and county zoning and any local registration rules.
• Apply for the correct DBPR vacation rental license.
• Register the unit with the Florida Department of Revenue for sales tax.
• Register with your county for the tourist development tax, if the county self-collects.
• Complete safety items, posting requirements, and staff training.
• Set a filing calendar and keep booking and tax records for every stay.

This article is general information, not tax or legal advice. Please consult a qualified CPA or attorney about your specific situation.

Thinking About Buying or Converting a Short-Term Rental?

The right property, in the right building, with the right paperwork in place can make all the difference in how a short-term rental performs. Ne Plus Ultra Real Estate helps buyers and investors across Miami-Dade, Broward, and Central Florida find properties that fit their rental goals. Contact Ne Plus Ultra Real Estate today to talk through your plans.