Florida Short-Term Rental Regulations: Tourist Tax, Licensing, and City-by-City Rules

Florida is one of the top short-term rental markets in the world. It is also one of the most fragmented from a regulatory standpoint. State law preempts local rent control, but municipalities retain significant authority over zoning, licensing, and tax enforcement. What is legal in unincorporated Osceola County can earn you a $20,000 fine in Miami Beach. Understanding the differences before you buy is essential — not something to sort out after the listing goes live.

Florida Tourist Development Tax: The STR Tax You Must Remit

Any rental of accommodations for six months or less is subject to Florida's Tourist Development Tax (TDT), also called the local option tourist tax. This is collected by the county under Chapter 125, Florida Statutes, on top of the state's 6% sales tax.

The combined tax rate varies by county:

The operator of the rental — whether host or property manager — is responsible for collecting the tax from guests and remitting it monthly to the county tax collector. Platforms like Airbnb and Vrbo collect and remit state sales tax automatically in Florida, but county TDT remittance rules vary. In some counties, the platforms remit directly; in others, the host must register and remit independently. Verify which obligation falls on you based on the specific county before your first booking.

Failure to register and remit exposes you to back taxes, penalties, and interest — and STR audit enforcement has increased in Florida tourist corridors.

Osceola County Short-Term Rental License: The Disney Corridor Rules

Unincorporated Osceola County around Kissimmee and Davenport is one of the few jurisdictions in Florida where entire-home short-term rentals are explicitly permitted at scale. This is the market for Disney Corridor STR investors.

To legally operate, you need:

1. Florida DBPR Vacation Rental Dwelling License Issued by the Department of Business and Professional Regulation (DBPR). Required statewide for any rental of a dwelling for periods of six months or less, more than three times per calendar year. Application, fees, and inspection scheduling are handled through myfloridalicense.com.

2. Osceola County STR License Issued by Osceola County at approximately $250 annually. You must demonstrate:

• Property location within a designated Short-Term Rental Overlay District (STROD) or Short-Term Rental Planned Development (STRPD)
• A professional floor plan showing all emergency exits
• Proof of a $1,000,000 commercial general liability insurance policy
• Monthly TDT registration with the county tax collector

3. Tourist Development Tax Registration Osceola County's combined TDT rate is 13.5% (6% state + 7.5% county TDT). Hosts must register with the county tax collector, collect the tax from guests, and remit monthly. Late or missed remittances accumulate penalty fees quickly.

Verify the overlay district first. Not all Osceola County properties fall within an STR overlay district. Properties in standard residential zoning are not eligible. Before submitting an offer on any property marketed as an Airbnb opportunity in Kissimmee or Davenport, check the Osceola County zoning map to confirm STROD or STRPD designation.

City of Kissimmee (incorporated) has separate STR rules — the city restricts rentals in residential zones. Confirm municipal vs. county jurisdiction for the specific parcel address.

Miami Beach Short-Term Rental Laws: The Strictest in the Nation

Miami Beach enforces the most punitive STR regulatory regime in Florida. Understanding it before buying is not optional — the fines alone can wipe out a year or more of rental revenue.

Where STRs are banned: Rentals of less than six months and one day are strictly prohibited in all single-family residential zones and low-density multifamily zones (SF, SD-B, RM-1). If your Miami Beach property is in one of these zones, there is no path to legal short-term rental operation. The zoning controls, not your HOA covenants or the listing agent's representations.

Where STRs are permitted: High-density commercial and mixed-use zones (RM-2, RM-3, CMU), the Entertainment District, and approved condo-hotel projects.

Licenses required to operate legally in permitted zones:

1. State DBPR Vacation Rental Dwelling License
2. City Business Tax Receipt (BTR) from the City of Miami Beach
3. Resort Tax Certificate from the City Finance Department
4. Miami-Dade County Certificate of Use (CU) — initial cost $139.44 plus mandatory inspection fee and surcharge totaling approximately $246.78, renewable annually

All marketing listings and digital platforms must prominently display these permit numbers to avoid triggering an automatic audit.

Fines for non-compliance:

• First violation: $20,000
• Second violation: $40,000
• Third violation: $60,000
• Habitual offenses: up to $100,000 per violation, plus cease-and-desist orders and property liens

These are not theoretical — Miami Beach actively monitors listing platforms for unlicensed properties and has issued significant fines. A single violation at a property generating $3,000/month in revenue would require nearly seven months of zero costs just to recover the fine.

Orlando: Home Sharing Only in Residential Zones

The City of Orlando bans entire-home short-term rentals in standard residential (R-1) zones. Stays under 30 days are legal only under the city's "Home Sharing" program, which requires:

• The owner or primary tenant must reside on the property as their principal residence for at least 51% of the calendar year
• The host must be physically present during all guest stays
• No more than half of the property's bedrooms may be rented simultaneously

This structure largely eliminates the market for absentee short-term rental investors in Orlando proper. Entire-home STR operators targeting the theme park market need to look at unincorporated Orange County (which has its own rules restricting transient rentals in residential zones) or focus specifically on Osceola County — Kissimmee/Davenport — where the regulatory framework is designed to accommodate the vacation rental market.

What State Preemption Does and Does Not Cover

Florida House Bill 1417 (2023) created a state preemption of landlord-tenant relations, prohibiting local municipalities from enacting rent control, local tenant bills of rights, or additional screening restrictions. This is frequently cited as evidence that Florida is investor-friendly.

What HB 1417 does not preempt: local zoning authority over short-term rentals. Miami Beach, Orlando, and other municipalities retain full authority to zone where STRs may operate and to enforce licensing requirements. The state preemption protects long-term landlord economics — it does not protect STR operators from local zoning enforcement.

The distinction matters for underwriting: a property's viability as a long-term rental is protected by state law; its viability as a short-term rental is entirely subject to the specific municipality's zoning code and enforcement posture.

The Florida Investment Property Guide includes a city-by-city STR compliance framework covering Osceola County, Miami Beach, Fort Lauderdale, Destin/Walton County, and the major tourist corridors, with step-by-step licensing checklists and tourist tax registration procedures for each jurisdiction.

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