Jacksonville Short-Term Rental Regulations

Last verified: 2026-07-04
TL;DR
Jacksonville requires Florida DBPR Vacation Rental License (state) plus a City of Jacksonville Local Business Tax Receipt (BTR) ($230 (single unit, full year: $50 application fee + $10 Hospitality Education Program fee + $170 license fee for the state DBPR Vacation Rental license)) with no primary-residence requirement. Combined tax rate is 13.5%. No annual day limit.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required — Florida DBPR Vacation Rental License (state) plus a City of Jacksonville Local Business Tax Receipt (BTR) ($230 (single unit, full year: $50 application fee + $10 Hospitality Education Program fee + $170 license fee for the state DBPR Vacation Rental license))
Primary Residence Not required
Annual Day Limit No limit
Tax Rate 13.5%
Max Penalty Fines apply (amount varies)
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Florida DBPR Vacation Rental License (state) plus a City of Jacksonville Local Business Tax Receipt (BTR)

FeeAmount
Initial cost$230 (single unit, full year: $50 application fee + $10 Hospitality Education Program fee + $170 license fee for the state DBPR Vacation Rental license)
Renewal$180 (single unit, full year renewal: $10 Hospitality Education Program fee + $170 license fee)

This permit type does not require primary residence.

Application Process

Jacksonville has no dedicated city short-term rental permit or ordinance (unlike the independent beach municipalities in Duval County); compliance runs through the state license plus a local Business Tax Receipt. 1) Apply online for a Florida DBPR Vacation Rental license (Condominium or Dwelling classification) via MyFloridaLicense.com; approval and digital license typically issued within one to two business days. 2) Separately obtain a City of Jacksonville Local Business Tax Receipt from the Duval County Tax Collector for the business of renting transient accommodations. 3) Register with the Duval County Tax Collector to collect and remit the local Tourist Development Tax and Convention Development Tax, and with the Florida Department of Revenue for state sales tax and surtax.

Tax Obligations

TaxRateAuthority
Florida State Sales Tax 6% Florida Department of Revenue
Duval County Discretionary Sales Surtax 1.5% Florida Department of Revenue
Duval County Tourist Development Tax 4% City of Jacksonville (Duval County Tourist Development Plan, Ordinance Code Ch. 666)
Convention Development Tax 2% City of Jacksonville (Ordinance Code Ch. 764)

Combined rate: 13.5% of gross rental income.

Collection: Local option taxes (Tourist Development Tax + Convention Development Tax) self-administered by Duval County — remitted directly to the Duval County Tax Collector, who in turn remits collections to the City of Jacksonville. State sales tax and the Duval County discretionary sales surtax are reported and remitted to the Florida Department of Revenue.

Filing: Monthly (or quarterly for some filers). Returns and payments are due on the 1st and considered late after the 20th day of the month following each reporting period; a return must be filed even if no tax is due.

Rental Limits

Jacksonville does not impose an annual cap on the number of nights you can rent. Individual-stay rule: 30 days (or 1 calendar month, whichever is less) when the entire unit is rented more than three times per calendar year.

Zoning & Restrictions

Check with local government

Insurance & Safety

Insurance

Jacksonville does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

Penalties for Non-Compliance

Operating a business (including renting transient accommodations) without the required City of Jacksonville Local Business Tax Receipt is a code violation. Upon conviction, punishable by a fine of not more than double the license amount owed, not to exceed the penalty for a Class D offense.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Jacksonville:

  1. Meet safety requirements. Keep the unit clean, safe and in good physical condition. Install smoke detectors in every living unit. All units must comply with the requirements of NFPA 101, the Life Safety Code. Buildings of three stories or more must file a Certificate of Balcony Inspection with the division every three years, unless exterior balconies and stairs are common elements of a condominium. If dishes and glassware are provided, they must be sanitized between guests (three-compartment sink or commercial dishmachine), or a notice of exception must be posted.
  2. Apply for Florida DBPR Vacation Rental License (state) plus a City of Jacksonville Local Business Tax Receipt (BTR). Submit application + $230 (single unit, full year: $50 application fee + $10 Hospitality Education Program fee + $170 license fee for the state DBPR Vacation Rental license) fee.
  3. Register for tax accounts. Set up lodging tax accounts with Duval County Tax Collector (Tourist Development Tax and Convention Development Tax, remitted to the City of Jacksonville) and Florida Department of Revenue (state sales tax and discretionary sales surtax).
  4. Collect and remit taxes. 13.5% on all bookings.
  5. Renew annually. $180 (single unit, full year renewal: $10 Hospitality Education Program fee + $170 license fee) renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Jacksonville?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Jacksonville requires a short-term rental permit.
Does Jacksonville require a short-term rental to be your primary residence?
No. Jacksonville allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Jacksonville?
Jacksonville does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Jacksonville?
Short-term rental stays in Jacksonville are subject to a combined 13.5% in lodging taxes. This combines 6% Florida State Sales Tax + 1.5% Duval County Discretionary Sales Surtax + 4% Duval County Tourist Development Tax + 2% Convention Development Tax. The host is responsible for collecting and remitting them.
What happens if you run a short-term rental without a permit in Jacksonville?
Operating a business (including renting transient accommodations) without the required City of Jacksonville Local Business Tax Receipt is a code violation.

Official Sources

  1. Tourist Development Council - Frequently Asked Questions - City of Jacksonville
  2. Chapter 666 - Duval County Tourist Development Plan - Code of Ordinances - Jacksonville, FL
  3. Chapter 764 - Convention Development Tax - Code of Ordinances - Jacksonville, FL
  4. Chapter 772 - Municipal Business Tax - Code of Ordinances - Jacksonville, FL
  5. Hotels and Restaurants - Guide to Vacation Rentals and Timeshare Projects - Florida DBPR
  6. Discretionary Sales Surtax Information for Calendar Year 2026 (DR-15DSS) - Florida Department of Revenue
  7. Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034) - Florida Department of Revenue
  8. Section 509.032 - General Powers; Public Lodging and Public Food Service Establishments - The 2026 Florida Statutes