State rules
Florida vacation rental license and rules
Every Florida vacation rental needs a state license from DBPR, a sales tax registration, and must meet the state fire safety rule for rental homes. Counties and towns add their own rules on top.
Checked against official sources October 26, 2026What to do
Get the DBPR vacation rental license
Apply to the Division of Hotels and Restaurants as a vacation rental condo or vacation rental dwelling. There is no state inspection before the license is issued, but DBPR can inspect after a complaint. Renew it every year.Source
Register for Florida sales tax
Register with the Florida Department of Revenue to collect the 6% state tax and the county surtax on bookings you take directly. Booking platforms collect it for stays booked through them.Source
Meet the state fire safety rule
Florida Administrative Code 69A-43.018 asks rental homes for smoke alarms powered by the house wiring plus one in every bedroom, NFPA 10 extinguishers, one hour of battery emergency lighting to the main exit, a posted floor diagram showing the primary and secondary exits, and fire safety information for guests.Source
Balcony inspection for taller buildings
Buildings three or more stories tall need a balcony inspection by a qualified inspector every three years.Source
Then the county and town
Most rules that affect day-to-day operation, like registration, inspections, occupancy, and parking, are set by the county and the town. Pick your town for its full checklist.
Counties
Sources
- Vacation rentals and timeshare projects (form HR 5025-753) · Florida DBPR
- Discretionary sales surtax rates (DR-15DSS) · Florida Department of Revenue
- Florida Administrative Code 69A-43, fire safety for public lodging · State Fire Marshal (copy hosted by Bay County)
- SB 606 (2025) bill summary · Florida Senate
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.