Licence and taxes
Do not assume the platform is handling your tax. It probably remits the state portion and probably does not remit your county’s. many counties collect their own tourist development tax rather than routing it through the state — so a platform remitting state sales tax may not be remitting the county’s†. The liability stays with you either way.
Hosts read that their platform "collects and remits occupancy taxes", conclude they have nothing to do, and find out during an audit that the county tax was never paid — with interest and penalties running from every booking. Check your specific county, in writing, before your first guest. It takes one phone call and it is the difference between a compliant business and a back-tax bill.
Are you actually in scope?
The trigger is renting an entire dwelling more than three times a year† for periods of under 30 days†. Cross that and a qualifying vacation rental is a public lodging establishment, which brings licensing, inspection and safety obligations that do not apply to an ordinary lease†. Renting a single room while you live there, or letting the whole house once a year, is a different thing.
The four registrations
- The DBPR licence. There are two classes — vacation rental — condominium, and vacation rental — dwelling† — and they are grouped single, group or collective — one licence can cover several units in the same complex or building†, which matters if you operate more than one.
- The Department of Revenue. you must register with the Department of Revenue as a dealer and collect state sales tax on transient rentals, whatever a booking platform does†.
- The county tourist development tax office. Separate from the above, and frequently the one people miss entirely.
- Whatever your city or county requires. A local business tax receipt, a registration, an inspection — generally applicable requirements survive the state preemption.
What you collect from the guest
| Tax | Rate | Paid to |
|---|---|---|
| State sales tax on transient rentals | 6% | Department of Revenue |
| Discretionary sales surtax | Set by county | Department of Revenue |
| Tourist development tax | 2–6%, set by county | The county, or the state — check which |
State sales tax runs at 6%† and the tourist development tax at 2–6%, set by county†. They are collected from the guest rather than paid out of your margin — but only if you actually add them, which is why the pricing conversation and the tax conversation are the same conversation.
What being a public lodging establishment brings
- Inspection. Balcony and railing safety, means of egress, and general condition.
- Fire safety requirements that do not apply to an ordinary residential lease — smoke alarms to a defined standard, and in some configurations more.
- Display obligations for the licence itself.
- A different relationship with your guest. Transient occupancy is not a tenancy, and the removal process is not the residential eviction process — which cuts both ways and is worth understanding before you need it.
Setting it up so it stays compliant
- Get the county’s answer in writing. Ask specifically: does my platform remit your tourist development tax, or do I file directly?
- File a return even in a zero month. Non-filing is a separate problem from non-payment and it compounds quietly.
- Keep the gross, the platform fee and the tax separate in your records from the first booking. Reconstructing it later from payout statements is miserable.
- Diarise the licence renewal. Operating on a lapsed licence is an easy and avoidable finding.
- Re-check after any change — a new county ordinance, a new platform, a second property.
Register anyway, and do it before anyone asks. Voluntary disclosure is generally treated very differently from discovery during an audit, and the arithmetic on unpaid tourist development tax over two seasons is worse than most hosts expect.
Related
Common questions
Do I need a licence to run a vacation rental in Florida?
If you rent an entire dwelling more than three times a year for periods under thirty days, yes. That makes it a public lodging establishment, requiring a DBPR licence in one of two classes — vacation rental condominium, or vacation rental dwelling.
Does Airbnb pay my Florida taxes for me?
Usually the state portion, often not the county tourist development tax — many counties self-administer it. The liability remains yours, so get your specific county’s answer in writing before your first guest.
What taxes apply to a Florida short-term rental?
State sales tax on transient rentals at 6%, any county discretionary sales surtax, and the tourist development tax at 2–6% set by county. All are collected from the guest rather than paid from your margin.
How many registrations do I need?
Four, typically: the DBPR licence, a Department of Revenue dealer registration, the county tourist development tax office, and whatever local business tax receipt or registration your city requires.
What if I have been operating without registering?
Register before anyone asks. Voluntary disclosure is generally treated very differently from discovery during an audit, and unpaid tourist development tax accumulates with interest from every booking.
Public lodging classification and licensing sit in Chapter 509 of the Florida Statutes; transient rental tax and the tourist development tax in Chapters 212 and 125, administered by the Department of Revenue and in many cases directly by the county. Confirm your county’s collection arrangement with the county itself.