Florida Short-Term Rental Rules

Overview

Florida's approach is moderate — some real requirements, but not the most restrictive regime in the country. Florida is one of only 2 states that preempts local STR bans, meaning a city or county generally can't outlaw short-term rentals outright even if it wants to. A statewide STR license is required before you can legally list. The average occupancy tax here, 12%, runs well above the roughly 10% national average. Florida preempts local governments from regulating the frequency or duration of STRs (rentals under 30 days, more than 3 times/year require a vacation rental license from DBPR). State sales tax and county tourist development taxes apply. Miami Beach has enacted heavy restrictions in residential areas despite preemption.

Key Facts

Tax Registration

What "the Platform Collects Tax for You" Actually Means

Airbnb and VRBO automatically collect and remit state and sometimes county-level lodging tax in most markets — but "most" is doing a lot of work in that sentence. City-level occupancy tax, local tourism assessments, and short-term rental registration fees are very often left to the host to file separately, and the platforms will tell you exactly that in their tax settings if you look. Don't assume you're covered just because a line item shows up as "taxes" on the guest's receipt — confirm with your state or city's department of revenue which taxes the platform actually remits on your behalf versus which ones remain your responsibility to register and file.