Florida Short-Term Rental Laws: Licensing, Taxes, HOA Limits

Florida Short-Term Rentals: Licensing, Local Rules, Taxes, and HOA Limits

Central Florida, and especially the area around Kissimmee and the theme parks, is one of the busiest vacation rental markets in the country. That’s partly because Florida’s rules are unusual: the state limits how far cities and counties can restrict short-term rentals, while private associations and local ordinances still get their own say. If you’re thinking about renting a home or condo by the night or week, you need to know which rules come from where.

Short version: A whole home or condo rented more than three times a year for stays under 30 days, or advertised as regularly available for such stays, is a “vacation rental” and needs a state license from the Department of Business and Professional Regulation (DBPR). Cities and counties can’t ban vacation rentals or limit how long or how often you rent, unless their rule was adopted on or before June 1, 2011. They can still regulate things like noise, parking, and safety. You owe 6% state sales tax plus any county surtax, plus the county tourist development tax, which is 6% in Osceola and Orange. Some counties, Osceola included, have no collection agreement with the big booking platforms, so the owner must file and pay that tax directly. HOA and condo documents are a separate layer that can restrict or ban short-term rentals regardless of what the city allows.

The four layers of rules

State licensing and taxes: apply everywhere in Florida.
State preemption: limits what cities and counties can do to restrict rentals.
Local ordinances: registration, safety, noise, parking, trash, and occupancy rules that vary by city and county, plus older pre-2011 rules that still stand.
HOA and condo rules: private restrictions in your community’s governing documents, which the state preemption doesn’t touch.

Missing any one of these can turn a profitable rental into a fine, a tax bill, or a lawsuit from your association.

Do you need a state license?

Under Florida Statute 509.013, a property is a “transient public lodging establishment” if it’s rented to guests more than three times in a calendar year for periods of less than 30 consecutive days, or if it’s advertised or held out as regularly rented for such stays. Section 509.242 defines a vacation rental as a condo or co-op unit, or a single-family to four-family house or unit, that meets that test and isn’t a timeshare. Vacation rentals must be licensed by DBPR’s Division of Hotels and Restaurants and renew each year.

A few points that trip up new hosts:

Advertising counts. A listing on a booking platform can make the property “held out” as a transient rental even before you hit three bookings.
Stays of 30 days or more generally fall outside the transient definition and are treated as regular tenancies under the landlord-tenant law.
Renting a room in your own home doesn’t fit the vacation rental definition as neatly, but the statute’s exclusions for small properties don’t apply to places advertised as regularly rented to transients. Ask DBPR how your setup is classified before you list it.
Taller buildings: under Section 509.2112, public lodging establishments three stories or taller must file a certificate every 3 years confirming that balconies, platforms, stairways, and railways have been inspected and are safe.

What cities and counties can’t do, and the 2011 exception

Florida Statute 509.032(7)(b) says a local law, ordinance, or regulation may not prohibit vacation rentals, or regulate how long or how often they’re rented. The exception is any local rule adopted on or before June 1, 2011, which still stands. That’s why some Florida communities have real limits, such as zoning rules about where short-term rentals can operate, while their neighbors don’t.

Local governments can still apply rules on registration, noise, parking, trash, occupancy, and safety. Check your county and city before buying. Our county guides, such as Osceola and Orange, are a good place to start.

The framework has held up despite repeated attempts to change it. In 2024, the legislature passed SB 280, which would have created statewide local registration programs and new rules for booking platforms, but Governor DeSantis vetoed it on June 27, 2024, citing “bureaucratic red tape” for local officials. In 2026, a bill to require water safety features at vacation rentals with pools passed the Senate 37-0 but died in the House. So as of late 2026, the 2011 preemption is still the governing rule.

Taxes, and the gap that catches owners off guard

Florida Statute 212.03 taxes transient rentals of 6 months or less at 6% of the total rental charge. Any county discretionary sales surtax is added on top. You may also owe the county’s tourist development tax:

Tax	Rate	Who handles it
State transient rental tax	6% of total rent (stays of 6 months or less)	Florida Department of Revenue
County discretionary sales surtax	Varies by county	Collected with the state tax
Osceola County tourist development tax	6%, including mandatory fees like cleaning	Osceola County Tax Collector. No contract with Airbnb, VRBO, or other platforms, so owners and agents must collect and remit it themselves
Orange County tourist development tax	6%	Orange County. Airbnb began collecting it from guests in 2016

Each county sets its own tourist tax rate and collection arrangements, and platform agreements can change. Confirm with your county tax collector before your first booking.

Booking platforms often collect some taxes automatically, but what they collect depends on agreements with each county. Don’t assume a platform has covered every tax just because it shows tax collected on your dashboard. If your county has no agreement with your platform, registering and remitting is on you.

HOA and condo rules: the layer most hosts get wrong

State preemption limits cities and counties. It does nothing to stop a private HOA or condo association. If your community’s governing documents ban short-term rentals or set a minimum lease term, that rule applies even in a city with no local restrictions at all. Florida law does limit how new restrictions apply to current owners:

HOAs (720.306(1)(h)): a rental restriction added by amendment after July 1, 2021 generally applies only to owners who buy after it passes or who consent to it. But an amendment banning rentals of less than 6 months, or more than three rentals in a calendar year, applies to every owner.
Condos (718.110(13)): an amendment that prohibits or regulates rentals applies only to owners who consent to it and to owners who take title after it passes.
Original restrictions: rules already in the declaration when you bought apply to you in full.

Associations can also require guest registration, set parking and amenity rules, and fine owners for violations. Before buying a property for short-term rental use, read the actual governing documents, as covered in buying a condo in Florida and what Florida HOAs can and can’t control.

The homestead question

If the property is your homestead, renting all or substantially all of it for more than 30 days per calendar year, two years in a row, can cost you the homestead exemption under Section 196.061. Frequent short-term bookings add up quickly. See Florida landlord basics and the homestead exemption guide before listing your primary home.

Insurance: confirm coverage before the first guest

Standard homeowners policies are written for a home you live in, and standard landlord policies for long-term tenants. Many exclude or limit coverage for short-term rental activity. Not telling your insurer about rental use can also give the company grounds to deny a claim or cancel the policy. Ask your agent directly whether short-term rental use is covered, and get the answer in writing.

Policies built for short-term rentals can cover the building, liability for guests and amenities like pools, and lost rental income after a covered loss. Booking platforms offer their own host protection programs, but they have their own limits and exclusions and usually don’t replace a full policy. Read the terms rather than relying on the headline. For general coverage, see Florida homeowners insurance and Florida flood insurance.

For the day-to-day side of hosting, see our Florida STR host guide. For what guests can expect, see vacation rental guest rights.

Frequently Asked Questions

Not outright, and it can’t regulate how long or how often you rent, unless the rule was adopted on or before June 1, 2011. Cities and counties can still regulate things like noise, parking, trash, occupancy, and safety.

Often, yes. State preemption doesn’t apply to HOA or condo documents. New amendments usually bind only later buyers or consenting owners, but an HOA amendment banning rentals under 6 months or more than three times a year applies to everyone.

Yes, if you rent a whole home or condo more than three times a year for stays under 30 days, or advertise it as regularly available for such stays. It needs a DBPR vacation rental license, renewed annually.

6% state sales tax plus any county surtax, and the county tourist development tax, which is 6% in Osceola and Orange. Osceola has no contract with booking platforms, so owners must collect and remit its tourist tax themselves.

Often not. Many standard homeowners and landlord policies exclude or limit short-term rental use, and not disclosing it can lead to denied claims or a canceled policy. Ask your insurer and get the answer in writing.

Sources

This article is for general informational purposes only and isn’t financial, legal, insurance, or tax advice – for guidance specific to your situation, talk to a licensed professional.

Airbnb and Short-Term Rentals in Florida