Florida has a partial preemption law that prevents localities from banning short-term rentals that were legal before a local ordinance took effect. This creates a more favorable statewide environment than many markets — but preemption is only partial, and local rules still vary significantly. Understand the state framework first, then drill into your specific market.
| Rule | Detail |
|---|---|
| Statewide preemption | Partial. Florida Statute 509.032 limits how much local governments can restrict STRs that were legal before a local ordinance. Outright bans are unlikely, but restrictions exist locally. |
| State license required | Yes. Rentals of 30 days or less, rented more than 3 times per year, require a Vacation Rental license from DBPR (Department of Business and Professional Regulation). Some properties may be exempt — verify with DBPR. |
| State transient rental tax | 6% on short-term rentals under 6 months. |
| Discretionary sales surtax | Varies by county (typically 0.5-1.5%). Added on top of state tax. |
| Tourist Development Tax (TDT) | Varies by county (typically 2-6%). This is the largest variable in the tax stack — confirm the rate for your county. |
| Combined tax burden | Typically 11-15% of gross nightly revenue, depending on county. Destin/Okaloosa and Walton (30A) run closer to 11-12% combined. |
| Tax remittance | Platforms (Airbnb, VRBO) collect and remit state tax. Local TDT may require direct host registration with the county — verify by county. |
Statewide preemption
Partial. Florida Statute 509.032 limits how much local governments can restrict STRs that were legal before a local ordinance. Outright bans are unlikely, but restrictions exist locally.
State license required
Yes. Rentals of 30 days or less, rented more than 3 times per year, require a Vacation Rental license from DBPR (Department of Business and Professional Regulation). Some properties may be exempt — verify with DBPR.
State transient rental tax
6% on short-term rentals under 6 months.
Discretionary sales surtax
Varies by county (typically 0.5-1.5%). Added on top of state tax.
Tourist Development Tax (TDT)
Varies by county (typically 2-6%). This is the largest variable in the tax stack — confirm the rate for your county.
Combined tax burden
Typically 11-15% of gross nightly revenue, depending on county. Destin/Okaloosa and Walton (30A) run closer to 11-12% combined.
Tax remittance
Platforms (Airbnb, VRBO) collect and remit state tax. Local TDT may require direct host registration with the county — verify by county.
Florida's preemption law protects you from local outright bans, but it doesn't prevent restrictions. Some municipalities still limit STRs to owner-occupied properties, require expensive permits, or impose nightly caps. The preemption framework is complex and has been modified — don't assume a property is legally rentable just because it sits in Florida. Verify with local planning departments before underwriting.
If your property qualifies (rentals under 30 days, more than 3 times per year), you need a DBPR license. The application is straightforward, but don't skip it. Without it, you lose access to state-level legal protections and can face penalties. Apply through the Florida Department of Business and Professional Regulation.
Florida's tax burden is the highest variable in your pro forma. The state 6% is consistent, but TDT varies dramatically by county. Destin (Okaloosa County) runs 5% TDT. Walton County (30A) also runs 5% TDT. Some other Florida counties run 2-3%. Always confirm the current TDT rate and whether your platform collects it — many hosts remit TDT directly to the county monthly.
For Florida deals, preemption provides downside protection but not a guarantee. Three checks before the pro forma:
Premium Florida beach markets like Destin and 30A offer consistent demand and high nightly rates that offset regulatory complexity. Secondary and inland Florida markets vary — do your homework by county.
Sources
This is general information, not legal advice. Verify current rules with the Florida DBPR and your local planning department before advising a client.
Destin / 30A
Emerald Coast premium market. Two distinct zones: City of Destin (Okaloosa County) and 30A corridor (Walton County). Both highly STR-friendly. Full permit, tax, and pro forma guide.
Gulf Shores (AL)
Baldwin County, Alabama market. Commonly paired with Florida Panhandle deals. Investor-friendly Alabama rules. Full tax and underwriting guide.
The VaultSTR Pro Forma builds the full Florida tax stack and flags DBPR licensing status into every deal analysis.
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Does Florida preemption mean I can operate STRs anywhere in the state?
No. Preemption prevents outright bans for STRs that were legal before a local ordinance, but it doesn't override local restrictions on owner-occupancy, caps, or permitting. Always verify with your local planning department.
Do I need a DBPR license?
Only if you're renting for less than 30 days, more than 3 times per year. If your property qualifies, yes, you need one. If you rent the same unit year-round for 30+ days at a time, you may be exempt. Verify with DBPR.
What's the highest tax county in Florida for STRs?
It depends on the local TDT rate. Counties with 5-6% TDT plus state tax and surtax can hit 13-15% combined. Destin and 30A run about 11-12% combined, which is favorable for premium beach markets.
Does Airbnb collect Florida TDT?
Not always. Airbnb collects state tax in Florida, but many counties require hosts to register and remit TDT directly. Confirm with your county tax collector before assuming platform coverage.
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