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Florida · Hillsborough County

Hillsborough County

county Restricted Needs review · last verified 2026-07-02

Short-term rentals are legal in unincorporated Hillsborough County but restricted by zoning: secondary sources report that the Land Development Code limits rentals of fewer than 7 consecutive nights to commercial, lodging, and certain mixed-use zoning districts, so nightly rentals in standard residential zones are not permitted (rentals of 7+ nights are allowed in residential zones). The verbatim LDC text and its pre-June-1-2011 adoption date could not be confirmed firsthand (Municode is ToS-blocked from scraping), so the zoning/min-stay layer is flagged for review. Operators need a state DBPR vacation-rental license, a county Business Tax Receipt, and a county Tourist Development Tax account. County TDT is 6% (self-administered by the Tax Collector). The county Tax Collector page names Airbnb, HomeAway, Misterb&b, VRBO, and Vacation Rentals as platforms that collect and remit the county TDT for bookings paid through their sites. The county has no separate registration-only STR permit program beyond zoning + BTR + tax accounts.

Not legal advice. Last verified 2026-07-02 · sources linked below.

Requirements checklist

  • state Florida DBPR Vacation Rental License Required
    Fee: $170 / annual · Renewal: annual · Applies to: Any person renting an entire dwelling/condominium unit to transient guests (stays of less than 30 days or 1 calendar month) more than three times in a calendar year, or advertising it as such. · official page ↗
  • county Hillsborough County Tourist Development Tax Account Required
    Fee: — · Renewal: — · Applies to: Owners/managers/operators who rent living quarters for periods of 6 months or less. An application is not required if renting exclusively through the listed platforms (Airbnb, HomeAway, Misterb&b, VRBO, Vacation Rentals) that collect and remit the tax; hosts using third-party reservation systems where payment bypasses the platform must register and remit. · official page ↗
  • county Hillsborough County Business Tax Receipt (BTR) Required
    Fee: $45 / annual · Renewal: annual · Applies to: Short-term rental operators in unincorporated Hillsborough County; state vacation-rental license generally required to apply. (Properties inside a municipality may also need a city BTR.) · official page ↗
  • county Land Development Code zoning compliance (transient/short-term residential use) Required
    Fee: — · Renewal: — · Applies to: Unincorporated Hillsborough County. Per secondary sources, rentals of fewer than 7 consecutive nights are limited to commercial, lodging, and certain mixed-use zoning districts; standard residential zones permit only rentals of 7+ consecutive nights. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Florida State Transient Rental Sales Tax 6% Florida Department of Revenue Yes —
Hillsborough County Discretionary Sales Surtax 1.5% Florida Department of Revenue Yes —
Hillsborough County Tourist Development Tax (TDT) 6% Hillsborough County Tax Collector (self-administered / locally administered) Yes Yes

Lodging-tax estimator

Estimate the combined transient/lodging tax (~13.5%) on a stay in Hillsborough County. Estimate only — not tax advice.

Operating rules

Primary residence
No
Min stay (nights)
7
Max nights / year
—
Max occupancy
—
Zoning-restricted
Yes
Cap on licenses
—

Grandfathering: Fla. Stat. 509.032(7)(b) preempts local regulation of the duration or frequency of vacation rentals but exempts ordinances adopted on or before June 1, 2011. Whether Hillsborough County's LDC minimum-stay/zoning provision qualifies as grandfathered (i.e., predates June 1, 2011) was NOT confirmed firsthand and should be verified.

Zoning: Per secondary sources, the unincorporated Hillsborough County Land Development Code limits rentals of fewer than 7 consecutive nights to commercial, lodging, and certain mixed-use zoning districts; standard residential zoning districts allow only rentals of 7 or more consecutive nights, making the effective minimum stay in residential zones 7 nights. This was NOT confirmed via a verbatim official LDC quote (Municode ToS-blocked) and is flagged for review.

  • The 7-night restriction applies to unincorporated Hillsborough County under the county Land Development Code (per secondary sources, not firsthand-confirmed); incorporated cities (e.g., Tampa, Temple Terrace, Plant City) may have their own separate rules.
  • State preemption (Fla. Stat. 509.032(7)(b)) generally bars local governments from regulating rental duration/frequency unless the ordinance was adopted on or before June 1, 2011.
  • Occupancy and maximum-night caps: none identified at the county layer.

Enforcement

Active enforcement
complaint_based
Fines
—
Notes
Zoning-based restriction (7-consecutive-night minimum outside commercial/lodging/mixed-use zones) is enforced through the Land Development Code, generally on a complaint-driven basis. Specific fine amounts and TDT late-payment penalty/interest figures were not confirmed verbatim from an official source and should be verified against the county TDT ordinance and Code Enforcement schedules.

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Frequently asked questions

Is Airbnb legal in Hillsborough County?
Short-term rentals are legal in unincorporated Hillsborough County but restricted by zoning: secondary sources report that the Land Development Code limits rentals of fewer than 7 consecutive nights to commercial, lodging, and certain mixed-use zoning districts, so nightly rentals in standard residential zones are not permitted (rentals of 7+ nights are allowed in residential zones). The verbatim LDC text and its pre-June-1-2011 adoption date could not be confirmed firsthand (Municode is ToS-blocked from scraping), so the zoning/min-stay layer is flagged for review. Operators need a state DBPR vacation-rental license, a county Business Tax Receipt, and a county Tourist Development Tax account. County TDT is 6% (self-administered by the Tax Collector). The county Tax Collector page names Airbnb, HomeAway, Misterb&b, VRBO, and Vacation Rentals as platforms that collect and remit the county TDT for bookings paid through their sites. The county has no separate registration-only STR permit program beyond zoning + BTR + tax accounts.
Do I need a license or registration for a short-term rental in Hillsborough County?
Yes — Hillsborough County requires: Florida DBPR Vacation Rental License; Hillsborough County Tourist Development Tax Account; Hillsborough County Business Tax Receipt (BTR). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Hillsborough County?
Florida State Transient Rental Sales Tax (6%), Hillsborough County Discretionary Sales Surtax (1.5%), Hillsborough County Tourist Development Tax (TDT) (6%) — roughly 13.5% combined. Use the lodging-tax estimator on this page for a specific stay.
Does Airbnb or Vrbo collect the taxes for me in Hillsborough County?
It varies by tax and platform in Hillsborough County — see the "Airbnb remits" / "Vrbo remits" columns in the tax table. Where a platform does not remit, the host registers and remits directly.

Official sources

Related coverage

In Florida

Cities in this county Tampa

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.