LicensedRental

County rules

Flagler County, FL vacation rental rules and taxes

Flagler County adds a 5% tourist tax that every owner files with the Tax Collector, even on Airbnb and Vrbo bookings. Every rental also needs a county business tax receipt, and Palm Coast, Flagler Beach, and the unincorporated county each run their own rental program.

Checked against official sources November 3, 2026
Tourist development tax
5%
On stays of six months or less, on top of 7% state sales tax (6% plus the 1% county surtax).Source
Platforms
Airbnb and Vrbo don’t send the 5%
They pay the state sales tax on their bookings, but the Tax Collector says the county tax is yours to file, every month.Source
County business tax receipt
Required for every rental
And the receipt number must appear in all your ads.Source
Filed with
Flagler County Tax Collector
Due the 1st of the next month, late after the 20th. File even when you owe nothing.Source

Stopped renting short-term? The Tax Collector asks you to send a Short-Term Rental Status Affidavit to touristtax@flaglertax.gov so your account stops expecting returns.

What to do

  1. Open a tourist tax account, even if you only use Airbnb or Vrbo

    Flagler collects its own 5% tourist development tax, and the Tax Collector says the platforms do not send it in. Create an account on Tourist Express and file a return every month, by the 20th, including months with no rentals. You’ll need a Florida sales tax number from the Department of Revenue to set it up.Source

    Tourist Express (Flagler Tax Collector) →

  2. Get a county business tax receipt

    The Tax Collector requires a local business tax receipt for every rental property, and county Ordinance 2018-10 requires the receipt number in every advertisement, including your Airbnb and Vrbo listings. Cities add their own receipt on top.Source

  3. Know which program covers you

    Palm Coast and Flagler Beach run their own rental programs. Outside city limits and east of U.S. 1 (the Hammock and the barrier island), the county’s short-term vacation rental certificate applies. Bunnell, Beverly Beach, and Marineland have no rental program in their codes.

  4. Then your town

    Pick your town for its full checklist.

Towns

Full guide

Beverly Beach

Beverly Beach has no vacation rental registration, inspection, or occupancy rules in its code. You need the state DBPR license, a county business tax receipt, and a Flagler tourist tax account.

Full guide

Bunnell

Bunnell has no vacation rental registration, inspection, or occupancy rules in its code. You need the state DBPR license, a county business tax receipt, and a Flagler tourist tax account.

Full guide

Flagler Beach

Flagler Beach allows vacation rentals only in its commercial districts or where a rental was grandfathered in 2008, with a 7-day minimum stay. You need a city rental permit, a fire inspection, and liability insurance, renewed every October 1.

Full guide

Marineland

We couldn’t find vacation rental rules for Marineland, a very small town on A1A. You need the state DBPR license, a county business tax receipt, and a Flagler tourist tax account.

Full guide

Palm Coast

Since March 2025, Palm Coast requires a city registration for every short-term rental home: $450 a year with an annual inspection, a cap of 10 guests, driveway-only parking, and a responsible party who can arrive within two hours.

Full guide

Unincorporated Flagler

Outside city limits and east of U.S. 1, single-family and two-family rentals need a county Short-Term Vacation Rental Certificate: an inspection every year, scale drawings of the house and lot, and a cap of 10 guests in most neighborhoods.

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.