Panama City Beach Short-Term Rental Regulations

Verified as of 2026-09-01
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 · $250
Permit renewal $150 · Period: Annually
Tax State Sales Tax: 6%
Bay County Tourist Development Tax: 5%

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

Permit & Licensing

Vacation Rental Certificate

FeeAmount
Initial cost$250
Renewal$150 / Annually

Application Process

Follow prompts and upload the 4 required documents; A notarized Vacation Rental Registration Affidavit form; Proof of DBPR (Department of Business & Professional Regulations) License; Proof of Registration with the Bay County TDC / TDT (Tourist Development Tax); Proof of a valid BTR PCB Local BTR (Business Tax Receipt) number; Submit payment; After review, our team will reach out via email to schedule your fire inspection.

Tax Obligations

TaxRateAuthority
State Sales Tax 6% Florida Department of Revenue
Bay County Tourist Development Tax 5% Bay County

Collection: The transient rental tax is reported and paid directly to the county; however, the 6% state sales tax and any discretionary sales surtax is reported and paid to the Florida Department of Revenue using Line D. (Transient Rentals) on the Sales and Use Tax Return (Form DR-15).

Compliance Checklist

  1. Apply for the permit
    • $250
    • How to apply: Follow prompts and upload the 4 required documents; A notarized Vacation Rental Registration Affidavit form; Proof of DBPR (Department of Business & Professional Regulations) License; Proof of Registration with the Bay County TDC / TDT (Tourist Development Tax); Proof of a valid BTR PCB Local BTR (Business Tax Receipt) number; Submit payment; After review, our team will reach out via email to schedule your fire inspection.
  2. Register for tax
    • State Sales Tax: register with Florida Department of Revenue
    • Bay County Tourist Development Tax: register with Bay County
  3. Collect and remit tax
    • How the tax is collected: The transient rental tax is reported and paid directly to the county; however, the 6% state sales tax and any discretionary sales surtax is reported and paid to the Florida Department of Revenue using Line D. (Transient Rentals) on the Sales and Use Tax Return (Form DR-15).
  4. Renew your permit
    • $150
    • Renewal period: Annually

Frequently Asked Questions

Do you need a permit to run a short-term rental in Panama City Beach?

Yes.

Permit: Vacation Rental Certificate

How to apply: Follow prompts and upload the 4 required documents; A notarized Vacation Rental Registration Affidavit form; Proof of DBPR (Department of Business & Professional Regulations) License; Proof of Registration with the Bay County TDC / TDT (Tourist Development Tax); Proof of a valid BTR PCB Local BTR (Business Tax Receipt) number; Submit payment; After review, our team will reach out via email to schedule your fire inspection.

How much does a short-term rental permit cost in Panama City Beach?

Initial fee (Vacation Rental Certificate): $250

Renewal fee (Vacation Rental Certificate): $150

Renewal period (Vacation Rental Certificate): Annually

What taxes do you pay on a short-term rental in Panama City Beach?

State Sales Tax: 6%

Bay County Tourist Development Tax: 5%

How the tax is collected: The transient rental tax is reported and paid directly to the county; however, the 6% state sales tax and any discretionary sales surtax is reported and paid to the Florida Department of Revenue using Line D. (Transient Rentals) on the Sales and Use Tax Return (Form DR-15).

Official Sources

  1. Short-Term Rentals | Panama City Beach, FL
  2. Code of Ordinances | Panama City Beach, FL | Municode Library
  3. Local Option Transient Rental Tax Rates (Tourist Development Tax Rates)
  4. Tourist Development Tax | Bay County Clerk of Court and Comptroller
  5. Frequently Asked Questions | Bay County Tourist Development Tax (MuniRevs portal)