Florida
Short-term / vacation rentals are legal statewide in Florida but require a DBPR Vacation Rental license (Dwelling or Condominium) when an entire unit is rented more than three times per calendar year for periods of less than 30 days. State law (Fla. Stat. 509.032(7)(b)) preempts local governments from prohibiting vacation rentals or regulating rental duration/frequency, except for ordinances adopted on or before June 1, 2011, which are grandfathered. A statewide registry bill (SB 280, 2024) was vetoed by Gov. DeSantis on 2024-06-27, so no statewide registry exists.
Not legal advice. Last verified 2026-07-02 · sources linked below.
Requirements checklist
-
state DBPR Vacation Rental License (Dwelling or Condominium) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| State Sales/Use Tax on Transient Rentals | 6% | Florida Department of Revenue (DOR) | Yes | No |
| County Discretionary Sales Surtax | — | Florida Department of Revenue (DOR) | Yes | No |
| County Tourist Development Tax (TDT) | — | County (self-administered) or Florida Department of Revenue, depending on county | agreement_counties_only | No |
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- No
- Cap on licenses
- —
Grandfathering: Fla. Stat. 509.032(7)(b) preemption does not apply to any local law, ordinance, or regulation adopted on or before June 1, 2011; such pre-2011 local vacation-rental ordinances (e.g., in cities like Miami Beach and Key West) remain enforceable and may impose stricter zoning, registration, or duration limits.
Zoning: State law preempts local governments from prohibiting vacation rentals or regulating rental duration/frequency; local zoning that singles out vacation rentals is restricted unless the ordinance was adopted on or before June 1, 2011.
- Statewide preemption: 'A local law, ordinance, or regulation may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals.' (Fla. Stat. 509.032(7)(b))
- Grandfather clause: 'This paragraph does not apply to any local law, ordinance, or regulation adopted on or before June 1, 2011.'
- SB 280 (2024) would have created a statewide Vacation Rental Information System / registry and occupancy limits but was VETOED by Gov. DeSantis on 2024-06-27; no statewide registry currently exists.
- Counties and cities inherit these state facts; specific min-stay, occupancy caps, and license caps are set (if at all) only by grandfathered pre-2011 local ordinances.
Enforcement
- Active enforcement
- State licensing enforcement by DBPR; local enforcement varies by jurisdiction and is constrained by state preemption (no local ban or duration/frequency regulation except grandfathered pre-2011 ordinances).
- Fines
- —
- Notes
- No statewide STR-specific fine schedule confirmed firsthand for this record; DBPR may take administrative action against unlicensed operators. Local fines, where they exist, derive from grandfathered pre-2011 ordinances (e.g., certain cities) and are captured at the city layer, not the state layer. Set to null rather than guessed pending a verbatim source.
Official sources
- program_page DBPR Vacation Rentals & Timeshare licensing guide ↗ checked 2026-07-02
- license_db DBPR Lodging public records (license CSVs) ↗ checked 2026-07-02
- statute Fla. Stat. 509.032 - vacation rental preemption ↗ checked 2026-07-02
- statute Fla. Stat. 212.03 - transient rentals tax (6%) ↗ checked 2026-07-02
- tax_page FL DOR Sales and Use Tax (6% general rate) ↗ checked 2026-07-02
- tax_page FL DOR local option taxes (surtax + transient rental tax) ↗ checked 2026-07-02
- pdf DR-15TDT - county Tourist Development Tax rates ↗ checked 2026-07-02
- pdf GT-800034 - Sales and Use Tax on Rental of Living or Sleeping Accommodations ↗ checked 2026-07-02
- press_release Governor Ron DeSantis Vetoes One Bill (CS/SB 280) - 2024-06-27 ↗ checked 2026-07-02 · changed 2024-06-27
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.