LicensedRental

Florida county rules

Columbia County, FL vacation rental rules and taxes

Columbia County’s 5% tourist tax (about $2.2 million in fiscal 2024-25) is collected by the Florida Department of Revenue, and Airbnb collects it on its bookings. State sales tax is 7%. Neither the county, Lake City, nor Fort White has vacation rental rules.

Checked against official sources November 5, 2026
Tourist development tax
5%
Collected by DOR.Source
Platforms
Airbnb collects it
Local rules
None found
DBPR renewal
June 1
District 5.Source

What to do

  1. Get the state license and pay the tourist tax

    Every Florida vacation rental needs the DBPR license. Columbia 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

  2. Then your area

    Pick your area.

Towns

Full guide

Fort White

We found no vacation rental registration or rental-length rules in Fort White’s code. You need the DBPR license and the county tourist tax.

Full guide

Lake City

We found no vacation rental registration or rental-length rules in Lake City’s code. You need the DBPR license and the county tourist tax.

Full guide

Unincorporated Columbia

We found no vacation rental registration or rental-length rules in Unincorporated Columbia’s code. You need the DBPR license and the county tourist tax.

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 Spot something out of date?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.