LicensedRental

Florida county rules

Highlands County, FL vacation rental rules and taxes

Highlands County’s 5% tourist tax (about $1.8 million in fiscal 2024-25) moved from the state to the county Tax Collector on October 1, 2026, and Airbnb doesn’t collect it, so you add it to your listings and file it yourself. State sales tax is 7.5%. Neither the county nor its cities have vacation rental rules.

Checked against official sources November 5, 2026
Tourist development tax
5%
Filed with the county Tax Collector since October 1, 2026. State sales tax 7.5%.Source
Platforms
Airbnb doesn’t collect it
Add the 5% to each listing yourself.Source
Local rules
None found
DBPR renewal
December 1
District 7. Half-year fee from June 1.Source

What to do

  1. Get the state license and county tourist tax account

    Every Florida vacation rental needs the DBPR license. Since October 1, 2026, Highlands County’s 5% tourist tax is filed with the Highlands County Tax Collector (it used to go to the state), and Airbnb doesn’t collect it: add the 5% to your listings, register, and file by the 20th of each month.Source

    Highlands tourist tax →

  2. Then your area

    Pick your area.

Towns

Full guide

Avon Park

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

Full guide

Lake Placid

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

Full guide

Sebring

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

Full guide

Unincorporated Highlands

We found no vacation rental registration or rental-length rules in Unincorporated Highlands’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 Spot something out of date?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.