Florida · Osceola County
Osceola County
Short-term rentals are legal in unincorporated Osceola County but require a state DBPR vacation-rental license, a county Short Term Local Business Tax Receipt (LBTR), and registration with the Osceola County Tax Collector to remit the 6% Tourist Development Tax. The county LBTR application must be accompanied by the state hotel license and, in unincorporated areas, requires Zoning Department approval to be issued. County land-development-code zoning reportedly limits STRs to certain districts, but that overlay could not be confirmed firsthand (osceola.org is bot-walled), so the record is marked needs_review.
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
-
county Osceola County Short Term Local Business Tax Receipt (LBTR) Required
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county Osceola County Tourist Development Tax registration (Tax Collector account) Required
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county Osceola County Short-Term Rental License (Community Development) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Florida State Transient Rental Sales Tax | 6% | Florida Department of Revenue | Yes | No |
| Osceola County Discretionary Sales Surtax | 1.5% | Florida Department of Revenue | Yes | No |
| Osceola County Tourist Development Tax (TDT) | 6% | Osceola County Tax Collector (self-administered county) | No | No |
Operating rules
- Primary residence
- —
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- Aggregator sources report a limit of 3 guests per bedroom plus 2 additional and a required guest register, but this could not be confirmed firsthand from an official Osceola County source; treat as unverified.
- Zoning-restricted
- Yes
- Cap on licenses
- —
Grandfathering: Statewide: local vacation-rental ordinances adopted on or before June 1, 2011 are grandfathered and enforceable under Fla. Stat. 509.032(7)(b): 'This paragraph does not apply to any local law, ordinance, or regulation adopted on or before June 1, 2011.' No Osceola-specific grandfathered ordinance confirmed firsthand.
Zoning: Under Fla. Stat. 509.032(7)(b) a local ordinance may not prohibit vacation rentals or regulate their duration/frequency (ordinances on or before June 1, 2011 are grandfathered). For unincorporated Osceola County, the Zoning Department must approve the property before the county will issue the LBTR: 'IF YOUR BUSINESS IS LOCATED WITHIN UNINCORPORATED OSCEOLA COUNTY ZONING DEPARTMENT, APPROVAL WILL BE REQUIRED IN ORDER TO ISSUE THIS BUSINESS TAX RECEIPT.' (Osceola County LBTR application.) The county's Land Development Code reportedly limits STRs to designated tourist/overlay zoning districts, but the overlay text could not be confirmed firsthand (osceola.org and Municode are bot-walled). The Tax Collector further ties zoning to the LBTR: 'Failure to maintain the short term rental Local Business Tax Receipt may result in loss of Zoning approval.'
- SB 280 (2024) statewide vacation-rental registry was passed by the legislature but vetoed by Gov. DeSantis on 2024-06-27; no statewide registry is in effect.
- County STR license fees, occupancy cap, and tourist-zone overlay are reported only by third-party aggregators; osceola.org returns HTTP 403 (Akamai bot wall), so these are unverified pending firsthand review.
Enforcement
- Active enforcement
- The county requires Zoning Department approval before issuing the STR Local Business Tax Receipt in unincorporated areas and ties continued zoning approval to maintaining the LBTR; operating without an LBTR is a violation of county Ordinance 95-10 carrying penalties up to $250 per day. Code-enforcement intensity could not be confirmed firsthand (osceola.org is Akamai-blocked).
- Fines
- Ordinance 95-10 provides penalties of up to $250 per day for operating without a required Local Business Tax Receipt, in addition to court costs, attorney fees, and administrative costs.
- Notes
- Osceola County Community Development / Code Enforcement handles STR compliance. The $250/day penalty is stated firsthand on the county's own LBTR application, but a detailed code-enforcement fine schedule was not obtainable from an official osceola.org page (Akamai-blocked). Marked needs_review pending firsthand confirmation of the STR-specific license and zoning-overlay details.
Official sources
- tax_page Osceola County Tax Collector — Tourist Development Tax ↗ checked 2026-07-02
- official_pdf Osceola County Tax Collector — Instructions for Completing a Short Term Local Business Tax Receipt Application ↗ checked 2026-07-02
- official_pdf Osceola County Tax Collector — LBTR Short and Long Term Rental Application ↗ checked 2026-07-02
- official_pdf Florida DOR Form DR-15TDT — Local Option Transient Rental Tax Rates ↗ checked 2026-07-02
- official_pdf Florida DOR Form DR-15DSS — Discretionary Sales Surtax Rates (2026) ↗ checked 2026-07-02
- state_license Florida DBPR — Vacation Rental / Transient Public Lodging Licensing Guide ↗ checked 2026-07-02
- statute Fla. Stat. 509.032 — Duties (vacation rental preemption) ↗ checked 2026-07-02
- county_program_page Osceola County — Permit Applications (Community Development) ↗ checked 2026-07-02
- ordinance_reference Osceola County Land Development Code, Chapter 3 (Municode — reference only) ↗ checked 2026-07-02
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.