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

Check with local government

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• City fire inspection that was previously required under Ordinance 22-08 is no longer in effect after Resolution 23-54 (Oct 2, 2023)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 (Tourist Development Tax); Florida Department of Revenue (state sales tax).
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 dedicated short-term rental permit, but you must still 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. The host is responsible for collecting and remitting them.