Vacation Rental Permits in Florida: County-by-County Rules 2026

Florida’s vacation rental regulatory landscape is a patchwork of state requirements, county ordinances and HOA rules that can make or break your short-term rental investment. A vacation rental that generates $60,000 annually in Destin can be completely illegal in a neighboring county — or shut down by an HOA regardless of county rules. Understanding the permit layer before buying saves costly mistakes.

Florida state law (Chapter 509, DBPR) licenses vacation rentals, but the 2023 and 2024 legislative sessions also restricted local governments from banning new vacation rentals in many cases — creating ongoing legal battles between counties and the state that investors must monitor.

Florida State License: The Non-Negotiable Baseline

Every Florida vacation rental requires a Division of Hotels and Restaurants (DBPR) license. Unlicensed operation can result in $1,000+ daily fines. The process: complete DBPR form HR 5022-014 (vacation rental application), pay the $155-285 annual fee depending on number of units, pass a property inspection (fire safety, smoke detectors, pool safety gates if applicable, emergency contact posting), and obtain a separate Certificate of Balcony Safety for properties with elevated balconies.

License renewal is annual. Properties must maintain a posted emergency contact, current fire extinguisher, working smoke and CO detectors, and pool barrier compliance. DBPR inspects proactively and in response to complaints.

County Permit Requirements: The Variable Layer

On top of the state license, counties impose their own registration and operational requirements. Here’s what the major Florida vacation rental markets require:

Orange County (Orlando area): Business Tax Receipt required ($150/year), no additional rental permit since the 2023 preemption law, but HOAs in communities like Kissimmee Resort Area have their own rules. Tourist Development Tax (TDT) collection at 6% mandatory.

Walton County (Destin/30A area): Local Registration required ($70-150/year), occupancy inspection, noise ordinance enforcement. One of Florida’s most active enforcement counties — citations common for exceeding occupancy limits.

Miami-Dade County: Requires Business Tax Receipt and Certificate of Use. Many municipalities within Miami-Dade (Miami Beach, Surfside) have strict additional restrictions or outright bans on short-term rentals in residential zones.

HOA and Condo Association Rules: The Most Important Check

An HOA’s governing documents can prohibit vacation rentals entirely, and HOA rules are enforceable independent of government permits. This is the check most investors skip — and it costs them dearly. Always obtain and review the HOA Covenants, Conditions & Restrictions (CC&Rs) before buying any property you intend to use as a short-term rental.

Key language to look for: minimum rental periods (30-day or 6-month minimums kill STR income), prohibition on rentals to “transient occupants,” owner-occupancy requirements (you must live there as primary residence), and commercial use prohibitions. Also check the HOA’s enforcement record — a permissive HOA that suddenly starts enforcing STR rules due to new board members can eliminate your income overnight.

Tourist Development Tax: Collect It or Owe It

Florida counties collect Tourist Development Tax (TDT) on short-term rentals — typically 5-6% on top of the state 6% sales tax. Airbnb and Vrbo collect and remit most taxes automatically for Florida properties. But if you manage your own bookings or use other platforms, you’re responsible for collection and remittance monthly.

Failure to collect and remit TDT is a personal liability — the county can come after you personally for uncollected taxes, interest and penalties. Set up a county TDT account before your first direct booking.

Zoning: The Ground Floor of Legality

Even with a state license and county registration, your property must be zoned for short-term rental use. Florida’s 2023 preemption law restricted counties from banning new STRs in areas where they were already permitted — but it doesn’t override zoning. An agricultural or rural residential zoning might prohibit commercial lodging use entirely.

Check zoning at the county Property Appraiser website or with the county planning department before purchasing. Ask specifically: “Is short-term rental of a single-family home permitted in this zoning classification?” Get the answer in writing.

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