Marco Island Short-Term Rental Regulations

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Permit & Licensing

Marco Island has no local vacation rental registration. Owners must register with the Florida Department of Business and Professional Regulation (DBPR Vacation Rental - Dwelling license), the Florida Department of Revenue, and the Collier County Tax Collector for tourist development tax.

Tax Obligations

Combined rate: 11% of gross rental income.

Collection: Owner registers for an individual TDT account and self-remits to the Collier County Tax Collector. VRBO collects and remits the 5% TDT for bookings on/after Feb 1, 2023; for private and other-platform bookings the owner collects and remits. FL state 6% sales tax is remitted to the Florida Department of Revenue.

Filing: Monthly by default (due the 1st of the following month, delinquent if not postmarked by the 20th). Quarterly if quarterly tax is $100 or less; semiannual if $300 or less for six months; seasonal/annual (April) for seasonal rentals of six months or less. A return must be filed even with zero tax.

Rental Limits

Marco Island does not impose an annual cap on the number of nights you can rent.

Zoning & Restrictions

Marco Island does not restrict the duration or frequency of vacation-rental stays in single-family homes, and rental registration is no longer required as of October 2, 2023 — Resolution 23-54 nullified Ordinance 22-08 (which had required local registration, a fee, and a fire inspection) following Florida SB 250. Florida Statute 509.032 preempts vacation-rental licensing to the state and bars local governments from banning vacation rentals or regulating their duration or frequency, except under ordinances adopted on or before June 1, 2011. Some condominium or homeowners' associations may impose their own restrictions, so confirm any applicable HOA/condo rules for a specific property.

Insurance & Safety

Insurance

Marco Island 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

• Florida DBPR Vacation Rental - Dwelling license required (state-level); proof of a valid or pending DBPR transient rental license; DBPR customer support (850) 487-1395
• City fire inspection that was previously required under Ordinance 22-08 is no longer in effect after Resolution 23-54 (Oct 2, 2023)

Penalties for Non-Compliance

• Noise Ordinance 20-05 (owner and/or tenant): $250 first violation
• $500 second violation
• $1,000 third violation
• $2,000 fourth violation
• $4,000 fifth violation
• $5,000 sixth violation

Platform Requirements

• Online platform hosts (Airbnb, VRBO, HomeAway) must register with the Collier County Tax Collector. VRBO collects and remits Collier Tourist Development Tax for bookings on/after February 1, 2023
• For all other bookings the owner must collect and remit.

Compliance Checklist

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

1. Meet safety requirements. Florida DBPR Vacation Rental - Dwelling license required (state-level); proof of a valid or pending DBPR transient rental license; DBPR customer support (850) 487-1395. City fire inspection that was previously required under Ordinance 22-08 is no longer in effect after Resolution 23-54 (Oct 2, 2023).
2. Register for tax accounts. Set up lodging tax accounts with Collier County Tax Collector; Florida Department of Revenue.
3. Collect and remit taxes. 11% on all bookings.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Marco Island?

Marco Island does not require a local short-term rental permit, but a state-level license/registration still applies, and you must register for and remit applicable lodging taxes. Confirm local zoning rules still allow short-term rentals at your property before listing.

Does Marco Island require a short-term rental to be your primary residence?

No. Marco Island does not impose a primary-residence requirement, so non-owner-occupied rentals are allowed.

How many days a year can you short-term rent in Marco Island?

Marco Island 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 Marco Island?

Short-term rental stays in Marco Island are subject to a combined 11% in lodging taxes. This combines 5% Collier County Tourist Development Tax + 6% Florida State Sales Tax. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.