LicensedRental

Florida county rules

Bay County, FL vacation rental rules and taxes

Bay County’s 5% tourist tax applies only inside its tourist district (the beaches, Panama City Beach, Panama City, and Mexico Beach), on top of 7% state sales tax. You file it yourself: Airbnb and VRBO don’t. Since October 1, 2026 the Tax Collector runs it. The unincorporated county and Panama City Beach each require a vacation rental certificate with a fire inspection.

Checked against official sources November 5, 2026
Tourist development tax
5% inside the district
DOR lists ZIPs 32401, 32404, 32405, 32407, 32408, 32410, and Bay’s part of 32413. State sales tax 7% (6% plus the 1% surtax).Source
Who collects
Bay County Tax Collector
From October 1, 2026 (previously the Clerk of Court). File through the GovOS portal.Source
Platforms
Don’t file it for you
Register and file even for Airbnb and VRBO bookings.Source
DBPR renewal
June 1
District 6.Source

What to do

  1. Register for the tourist tax

    Register with the Bay County Tax Collector and file through the GovOS portal (baycounty.munirevs.com) every period.Source

    Bay County TDT →

  2. Then your area

    Panama City Beach and unincorporated Bay require a vacation rental certificate; Panama City requires a business tax receipt. Pick your area.

Towns

Full guide

Callaway

Callaway has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Lynn Haven

Lynn Haven has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Mexico Beach

Mexico Beach adopted Ordinance 833 on lodging establishments, which may cover vacation rentals, but we couldn’t read it. Ask City Hall before you list. Mexico Beach is inside the county’s 5% tourist tax district.

Full guide

Panama City

Panama City has no vacation rental certificate, but rentals of fewer than 181 nights need a city business tax receipt and pay a 1% city fee, and they’re allowed only in listed zoning districts. You also need the DBPR license and the county tourist tax.

Full guide

Panama City Beach

Panama City Beach requires a Vacation Rental Certificate for every vacation rental, condos included: $250 to register with a fire inspection, $150 to renew each October 1. Occupancy is one guest per 150 square feet in houses and duplexes (200 in other units), with a 24/7 responsible party within an hour. During spring break “High Impact Periods,” no renters under 21.

Full guide

Parker

Parker has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Springfield

Springfield has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Unincorporated Bay

Unincorporated Bay requires a Short-Term Vacation Rental Certificate for houses (one to four units), RVs, and mobile homes; high-rise condos and apartments are exempt for now. You need a fire inspection ($250), a 24/7 responsible party who can arrive within an hour, and an occupancy limit of one person per 150 square feet. Renewal is $150, due October 1.

Sources

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.