Florida Short Term Rental Rules
Florida law sets a limit on some local restrictions on vacation rentals, with an exception for certain older local rules. The tax information below covers Florida statewide, not permission for a specific property.
- Florida law limits local prohibitions and duration or frequency rules for vacation rentals, except for local rules adopted on or before June 1, 2011.
What does Florida law say about local rental restrictions?
Florida law says a local law, ordinance, or regulation may not prohibit vacation rentals or regulate their duration or frequency. The stated exception is for local rules adopted on or before June 1, 2011. This is a limited statement about local restrictions; it does not determine what applies to a particular address or district.
For more on the statewide rule, read the Florida vacation-rental statute. You can also browse the rental rules guide or review Florida rental-law information.
What Florida rental taxes are described here?
Florida law provides for a tax of 6 percent on the total rental charged for living quarters or sleeping or housekeeping accommodations. The quoted rate is a Florida statewide tax provision; it should not be confused with local transient rental taxes.
The Florida Department of Revenue explains that many counties report and remit local transient rental taxes directly to local government. Sales tax and discretionary sales surtax on transient rentals are reported and remitted to the Department. Review the Florida tax guidance and the state tax statute for these separate tax details.
Check requirements for your property
Before renting, check the property address and current requirements with its town. For statewide rules, confirm current information with the relevant Florida authority. Do not treat the general state restriction described here as an address-specific determination.