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Florida · Walton County

Walton County

county Allowed with registration Verified · last verified 2026-07-02

Short-term vacation rentals are legal in Walton County but every dwelling unit must first obtain and annually renew a county Short-Term Vacation Rental Certificate (ordinance sec. 1.13.16). Operators must also hold a state DBPR vacation-rental license, register with the FL Dept. of Revenue for sales/use tax, and register with the Walton County Clerk for Tourist Development Tax. The county collects its own TDT (5% in South Walton / 2% in North Walton) and does not have a collection agreement with Airbnb/Vrbo, so hosts self-remit TDT. Operating without a certificate carries a $500/day penalty.

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

Requirements checklist

  • state Florida DBPR Vacation Rental License (Division of Hotels & Restaurants) Required
    Fee: $170 / year · Renewal: Annual (staggered by DBPR district) · Applies to: Any dwelling/dwelling unit rented to transient guests for periods of less than 30 days (or 1 calendar month) more than three times in a calendar year, or advertised as regularly available for such rental. · official page ↗
  • state Florida Department of Revenue Sales & Use Tax Registration (transient rentals) Required
    Fee: — · Renewal: — · Applies to: Every short-term vacation rental property (property-specific registration required before county certification). · official page ↗
  • county Walton County Clerk of Courts Tourist Development Tax Registration Required
    Fee: — · Renewal: — · Applies to: Every short-term vacation rental operator collecting rent in Walton County; registration is in the county's GovOS online tax portal. Prerequisite to the county STVR certificate. · official page ↗
  • county Walton County Short-Term Vacation Rental Certificate (annual) Required
    Fee: $300 / year · Renewal: Annual; registrations expire May 31, renewal window opens April 1, renew 60 days prior to expiration. · Applies to: Each dwelling unit rented as a short-term vacation rental; a separate certificate is required per dwelling unit and must be renewed annually. Exemptions include recorded condominiums (F.S. 718), homesteaded owner-occupied single-family dwellings, and multi-family (4+) structures under common rental management. · official page ↗
  • county Local Responsible Party (24/7 contact) Required
    Fee: — · Renewal: — · Applies to: Every certified short-term vacation rental; the owner or a designated person 18+ must be reachable 24/7 and able to respond to complaints/inspections. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Florida State Sales & Use Tax (transient rentals) 6% Florida Department of Revenue Yes No
Walton County Discretionary Sales Surtax 1% Florida Department of Revenue Yes No
Walton County Tourist Development Tax (TDT) - South Walton 5% Walton County Clerk of Courts & Comptroller (self-administered county) No No
Walton County Tourist Development Tax (TDT) - North Walton 2% Walton County Clerk of Courts & Comptroller (self-administered county) No No

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
One person per 150 square feet of gross floor area (per FAC 69A-43.018 / ordinance sec. 5.07.03.D), or a lower maximum occupancy agreed upon and established during the certificate process, as set on the certificate.
Zoning-restricted
No
Cap on licenses
—

Grandfathering: Walton County's current STVR certificate ordinance is a post-2011 registration/operational scheme consistent with the 509.032(7)(b) preemption (which grandfathers only ordinances adopted on or before June 1, 2011); it does not prohibit rentals or regulate rental duration/frequency.

Zoning: Under Fla. Stat. 509.032(7)(b), Walton County may not prohibit vacation rentals or regulate their duration or frequency; the county's ordinance operates as a registration/certification and operational-standards program (occupancy, parking, solid waste, life safety) rather than a use ban. Some HOAs/communities and deed restrictions may impose their own minimum stays (e.g., 7 or 30 days); those are private, not county-imposed.

  • Short-term vacation rental is defined as a residential unit rented to transient guests for periods of less than 30 days/1 month more than three times per calendar year, or advertised as regularly available for such rental.
  • Off-street parking must be provided based on maximum permitted transient occupancy (established at certification); lease agreements must state maximum on-site parking with a sketch.
  • Solid waste containment scaled to occupancy; life-safety inspections may be triggered by random selection or reported Florida Building/Fire Prevention Code violations (no mandatory annual interior inspection as a prerequisite).
  • Exterior building sign with certificate number and 24/7 emergency contact must be posted within 30 days of certification.

Enforcement

Active enforcement
high
Fines
Operating without a certificate (or with a suspended certificate): $500.00/day penalty. Any code violation is a civil infraction punishable by a $500.00 fine, with each day of a continuing violation a separate offense. Progressive enforcement: warnings (15-day cure) escalate to citations; 5+ warnings in 30 days or 3 citations in 90 days can trigger certificate suspension (minimum 30 days). Failure to post the required exterior sign within 30 days = immediate $500 code violation.
Notes
Walton County runs an active, resourced STVR enforcement program including a 24/7 hotline for reporting illegal rentals, parking, trash, or occupancy issues, a dedicated Vacation Rental Certification Office, and coordination with the South Walton Fire District, DBPR, DOR, Tax Collector, and Property Appraiser. Enforcement is 'progressive' with a stated primary focus on compliance.

Official sources

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