Florida · Destin
Destin
Short-term rentals (single-family, duplex, triplex, townhome, and condo units rented 1 day to 6 months) are legal in Destin but every property must be registered with the City each year, hold a DBPR vacation-rental license, a City and County Business Tax Receipt, and a Florida DOR resale certificate. STRs are only permitted in designated zoning districts. Annual registration fee is $500-$700 by square footage. Occupancy is capped (2 adults/bedroom + 4, max 24 overnight). No minimum-stay is imposed (state law preempts duration/frequency limits). County TDT of 6% is self-administered by the Okaloosa Clerk.
Not legal advice. Last verified 2026-07-02 · sources linked below.
Requirements checklist
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state Florida DBPR Vacation Rental License (Dwelling or Condominium) Required
-
state Florida DOR Annual Resale Certificate (sales tax registration) Required
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city City of Destin Short-Term Rental Registration Required
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city City of Destin Business Tax Receipt (BTR) Required
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county Okaloosa County Business Tax Receipt Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Florida State Transient Rental Sales Tax | 6% | Florida Department of Revenue (DOR) | Yes | No |
| Okaloosa County Discretionary Sales Surtax | 1% | Florida Department of Revenue (DOR) | Yes | No |
| Okaloosa County Tourist Development Tax (TDT) | 6% | Okaloosa Clerk of Court & Comptroller (self-administered / locally administered by the county) | No | No |
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- Maximum occupancy limits apply from 10:00 p.m. to 7:00 a.m.: 2 adults per bedroom plus an additional 4 persons per property, with overall maximum overnight occupancy capped at 24 persons per house, regardless of the number of bedrooms.
- Zoning-restricted
- Yes
- Cap on licenses
- —
Grandfathering: Destin's STR registration article was originally adopted 6-3-02 (Ord. No. 151.23) and substantially amended 12-21-15 (Ord. No. 15-15-CC). It is a registration/monitoring scheme, not a prohibition or a duration/frequency limit, so it operates alongside the Fla. Stat. 509.032(7)(b) preemption rather than relying on the pre-June-1-2011 grandfather clause.
Zoning: STRs are only generally allowed in the following zoning districts: Bay Resort Mixed Use (BRMU), Crystal Beach Resort (CBR), Calhoun Mixed Use (CMU), Gulf Resort Mixed Use (GRMU), Holiday Isle Mixed Use (HIMU), North Harbor Mixed Use (NHMU), Residential Office Institutional Tourist Development (ROI-TD), South Harbor Mixed Use (SHMU), Crystal Beach Neighborhood (CBN), Low Density Residential-Holiday Isle (LDR-HI), Medium Density Residential-Holiday Isle (MDR-HI), and High Density Residential-Holiday Isle (HDR-HI).
- No minimum-stay night floor is imposed by the City; Fla. Stat. 509.032(7)(b) preempts local regulation of rental duration and frequency ('A local law, ordinance, or regulation may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals'). The ordinance defines a short-term rental as occupancy of 1 day to no more than 6 months.
- Occupancy caps are enforced only for the 10:00 p.m.-7:00 a.m. overnight window per the FAQ / Registration Guide.
- Registration is not transferable and creates no vested right (Sec.13-111: 'No registration issued under this Article creates any vested right.').
- Signage (exterior sign 16x10 to 18x12 inches with 24/7 responsible-party contact, plus two interior notices) must be posted before occupancy (Sec.13-114) and displayed prior to approval (Sec.13-107(9), which cross-references Sec.13-116).
Enforcement
- Active enforcement
- City of Destin Code Compliance actively administers the STR program (dedicated STR@cityofdestin.com / 850-842-4596 contact and annual registration cycle). Enforcement is via the Code Enforcement Division, Special Magistrate / Code Enforcement Board, and civil citations.
- Fines
- Violations are punishable as a misdemeanor by a fine of up to $500.00 per violation and up to 60 days imprisonment (F.S. 162.22). Registrations may also be denied, revoked, or suspended. Separate late fees on registration: $50 after March 1 (ordinance Sec.13-112); Registration Guide / FAQ note $100 late fee after March 31 and $500 late fee after June 1.
- Notes
- Registration is non-transferable and creates no vested right; false information on an application is separately unlawful (Sec.13-112.5).
Official sources
- program_page Destin Register a Short-Term Rental ↗ checked 2026-07-02
- ordinance City of Destin Code of Ordinances Chapter 13 Article VI - Registration of Short-Term Rentals ↗ checked 2026-07-02 · changed 2015-12-21
- faq City of Destin FAQs - Short Term Rentals ↗ checked 2026-07-02
- guidance_pdf City of Destin 2026 Short-Term Rental Registration Guide ↗ checked 2026-07-02
- tax_page Okaloosa Clerk of Court - Tourist Development Tax ↗ checked 2026-07-02
- tax_portal Okaloosa County Tourist Development Tax Online Portal (MuniRevs) ↗ checked 2026-07-02
- tax_form Florida DOR Form DR-15TDT - Local Option Transient Rental Tax Rates ↗ checked 2026-07-02
- tax_form Florida DOR Form DR-15DSS - Discretionary Sales Surtax Rates ↗ checked 2026-07-02
- tax_page Florida DOR - Local Option Taxes ↗ checked 2026-07-02
- license_guide Florida DBPR Vacation Rental / Timeshare Licensing Guide ↗ checked 2026-07-02
- statute Fla. Stat. 509.032 - Duties (vacation rental preemption) ↗ checked 2026-07-02
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.