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Florida vacation rentals: DBPR license, state preemption, 6% sales tax and county tourist taxes

Sergej Sitki · founder of ReceptionGO and host
Published October 20, 2026 · 8 min read

General information, not legal or tax advice. Rules change often and vary by state, county and city — confirm your situation with the local agency or a CPA.

A Florida home rented more than three times a year for under 30 days needs a vacation rental license from the DBPR. Cities cannot ban vacation rentals or limit how often or how long you rent unless their rule predates June 1, 2011, but can require registration. Stays carry 6% state sales tax, a county surtax and a county tourist development tax.

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Florida is the largest vacation rental market in the US, and its rules are unusual: the state protects vacation rentals from local bans, licenses them itself, and taxes them at three levels. Cities still fight back with registration, inspections and parking rules. Here is how the pieces fit in 2026.

The state license (DBPR)

Under Florida law a vacation rental is a condo, house or unit that is rented to guests more than three times a calendar year for periods of less than 30 days, or held out as regularly rented. It is a public lodging establishment and needs a license from the Department of Business and Professional Regulation, Division of Hotels and Restaurants.

• License types cover a single unit, a group of units under one owner, or a collective managed by one operator.
• The license is renewed annually, with a modest fee per unit.
• DBPR can inspect, and the property must meet basic safety rules: smoke alarms, fire extinguishers, posted exits, pool safety where relevant.

What cities can and cannot do

Since 2011, §509.032(7) has said local laws may not prohibit vacation rentals or regulate their duration or frequency. Ordinances adopted before June 1, 2011 were grandfathered — which is why a few places have older, stricter rules. Within that limit, cities and counties can and do:

• require local registration and a local contact who answers within a set time;
• set maximum overnight occupancy, often by bedrooms or square footage;
• regulate parking, noise and trash, and require posted rules;
• run inspections and fine or suspend repeat offenders.

In 2024 the legislature passed a bill to move registration to the state and create a statewide platform registry, but it was vetoed. As of October 2026 the 2011 framework still applies.

Taxes: three layers

Sales tax applies to stays of six months or less — a much longer window than the 30 days many other states use. Mandatory cleaning fees are taxable along with the rent.

Setting up, step by step

1. HOA or condo association first. Read the declaration and rules. Preemption does not protect you from private covenants.
2. DBPR vacation rental license.
3. Local registration where your city or county requires it — check before you list.
4. Tax accounts with the Department of Revenue and your county tax collector.
5. Insurance written for short-term rental use, including liability and windstorm cover.
6. Operations: posted rules, occupancy limit, local contact, and a plan for hurricane season.

Hurricane season and cancellations

From June 1 to November 30, plan for disruption. Write your cancellation policy for named storms clearly; Airbnb’s major disruptive events policy may override yours for evacuation orders. Close dates on every channel the moment a mandatory evacuation is likely — a booking that slips through on one channel is the guest you then have to refund and rehouse.

For the general mechanics of lodging tax, see our occupancy tax guide. Comparing Florida with other states’ approach to local bans? See short-term rental laws by city.