LicensedRental

Florida county rules

Franklin County, FL vacation rental rules and taxes

Franklin County’s 3% tourist tax is collected by the Florida Department of Revenue, and Airbnb collects it on its bookings; voters were asked to raise it to 5% from January 2027. State sales tax is 7.5% (6% plus the 1.5% surtax). A county rental license was adopted in 2024 but paused before taking effect. Apalachicola allows nightly rentals only in commercial zoning.

Checked against official sources November 5, 2026
Tourist development tax
3%
Collected by DOR. A 2026 ballot measure would raise it to 5% from January 1, 2027.Source
Platforms
Airbnb collects it
County license
Paused
Ordinance 2024-04 isn’t being enforced.Source
DBPR renewal
June 1
District 6.Source

We couldn’t find the result of the vote on raising the tourist tax to 5%. Check the rate before January 2027.

What to do

  1. Get the state license and pay the tourist tax

    Every Florida vacation rental needs the DBPR license. Franklin County’s 3% 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 for its checklist.

Towns

Full guide

Apalachicola

Apalachicola allows nightly and weekly vacation rentals only in commercial zoning (C-1, C-2 by special exception, C-3, C-4, and O/R, some upper floors only). In residential zones R-1 to R-4, rentals must be 30 days to six months. Every rental needs a city business tax receipt ($25 per unit) and signage.

Full guide

Carrabelle

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

Full guide

Unincorporated Franklin

Unincorporated Franklin County, including St. George Island and Alligator Point, adopted a $100 yearly vacation rental license with an annual inspection in May 2024, then paused it in December 2024 until a new effective date is set. For now you need the DBPR license and the tourist tax; on St. George Island, post the Leave No Trace sign.

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 Spot something out of date?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.