Florida county rules
Citrus County, FL vacation rental rules and taxes
Citrus County’s 5% tourist tax is collected by the Florida Department of Revenue; Airbnb collects it on its bookings. Citrus has no sales surtax, so state sales tax is 6%. A county vacation rental registry is in the works but was put on hold in August 2026. Crystal River allows resort housing only on former CW waterfront parcels.
Checked against official sources November 5, 2026What to do
Get the state license and pay the tourist tax
Every Florida vacation rental needs the DBPR license. Citrus County’s 5% tourist tax is collected by the Florida Department of Revenue; Airbnb collects it on its bookings, and for direct bookings you report it on your state sales tax return.Source
Then your area
Crystal River limits resort housing; Inverness and the unincorporated county have no rules yet.
Towns
Crystal River
Crystal River allows short-term rental (“resort housing”) only on properties that were zoned CW (Commercial Waterfront) before its current code. There, rentals must be at least one week (no nightly rentals), density is capped at 12 units per acre, and the manager needs a business license.
Full guideInverness
Inverness has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax, which Airbnb collects on its bookings.
Full guideUnincorporated Citrus
Unincorporated Citrus (Homosassa, Beverly Hills, Citrus Springs, Floral City, and more) has no vacation rental rules yet. Commissioners are drafting a registry for stays of six months or less, but paused it in August 2026. You need the DBPR license and the tourist tax.
Sources
- Local option transient rental tax rates (DR-15TDT, 2026) · Florida Department of Revenue
- Occupancy tax collection and remittance in Florida · Airbnb
- County moves to rein in rentals (April 3, 2026) · Citrus County Chronicle
- Lodging license fees and renewal dates by district · Florida DBPR, Division of Hotels and Restaurants
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 Spot something out of date?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.