Short-Term Rental Regulations in Florida

State Overview
Florida partially preempts local STR regulation. Laws adopted after June 1, 2011 may not prohibit vacation rentals or regulate duration/frequency. Pre-2011 laws are grandfathered. Local governments retain zoning, building, and fire code authority. The state imposes a 6% Transient Rental Tax (State Sales Tax) in addition to any local taxes.

Cities in Florida

City Permit Tax Rate Day Limit Primary Res.
Amelia Island ✓ Required 12% No annual cap · per-stay limit No
Anna Maria Island ✓ Required 13% No limit No
Cape Coral ✓ Required 11% No limit No
Clearwater ✓ Required 13% Tourist/Commercial zones only — banned in residential No
Destin ✓ Required 12% No annual cap · per-stay limit No
Fort Lauderdale ✓ Required 12% No limit No
Fort Myers Beach ✓ Required 11.5% No limit No
Jacksonville ✓ Required 13.5% No annual cap · per-stay limit No
Key West ✓ Required 11% No annual cap · per-stay limit No
Kissimmee ✓ Required 12% No annual cap · per-stay limit No
Marco Island Not required 11% No limit No
Miami ✓ Required 12% No limit No
Miami Beach ✓ Required 10% (6% Florida state sales tax + 4% City of Miami Beach Resort Tax) No annual cap · per-stay limit No
Miramar Beach ✓ Required 12% No annual cap · per-stay limit No
Naples Not required 11% No limit No
Orlando ✓ Required 12% No limit Required
Panama City Beach ✓ Required 11% No limit No
Pensacola Beach ✓ Required 12.5% (6% FL state sales tax + 1.5% Escambia County discretionary sales surtax + 5% Escambia County Tourist Development Tax) No limit No
Sanibel ✓ Required 11.5% No limit No
Santa Rosa Beach ✓ Required 12.0% No annual cap · per-stay limit No
Sarasota ✓ Required 13% No limit No
St Augustine ✓ Required 11% No limit No
St Petersburg Not required 13% 3 days No
Tampa ✓ Required 12% No limit No

Florida's STR Landscape

Florida partially preempts local STR regulation. Laws adopted after June 1, 2011 may not prohibit vacation rentals or regulate duration/frequency. Pre-2011 laws are grandfathered. Local governments retain zoning, building, and fire code authority. The state imposes a 6% Transient Rental Tax (State Sales Tax) in addition to local taxes.

Regulation varies significantly across cities. Some cities (Orlando) require primary residence, while others (Amelia Island, Anna Maria Island, Cape Coral, Clearwater, Destin, Fort Lauderdale, Fort Myers Beach, Jacksonville, Key West, Kissimmee, Marco Island, Miami, Miami Beach, Miramar Beach, Naples, Panama City Beach, Pensacola Beach, Sanibel, Santa Rosa Beach, Sarasota, St Augustine, St Petersburg, Tampa) allow non-owner-occupied rentals. Tax rates vary from 10% (6% Florida state sales tax + 4% City of Miami Beach Resort Tax) to 13.5%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city