LicensedRental

Florida county rules

Hillsborough County, FL vacation rental rules and taxes

Hillsborough County adds a 6% tourist tax on stays of six months or less, on top of 7.5% state sales tax. Airbnb collects it on its bookings. Starting January 1, 2027, short-term rentals in unincorporated Hillsborough must register with the county each year ($200); Temple Terrace has its own certificate program, and Tampa and Plant City have none yet.

Checked against official sources November 4, 2026
Tourist development tax
6%
On stays of six months or less, on top of 7.5% state sales tax (6% plus the 1.5% county surtax).Source
Platforms
Airbnb collects it
On reservations of 182 nights or fewer.Source
Direct bookings
Open a Tax Collector account
DBPR renewal
February 1
District 3. Half-year fee from August 1.Source

What to do

  1. Open a tourist development tax account if you take direct bookings

    Apply online with the Hillsborough County Tax Collector and file returns for the stays you collect rent for.Source

    Open a tourist development tax account →

  2. Then your city

    Unincorporated Hillsborough and Temple Terrace require registration; Tampa and Plant City don’t yet. Pick your area for its checklist.

Towns

Full guide

Plant City

Plant City has no vacation rental registration or rules in its code. You need the DBPR license and, for direct bookings, the county tourist tax account; Airbnb pays the tourist tax on its bookings.

Full guide

Tampa

Tampa has no short-term rental registration. In August 2026 city legal staff recommended drafting a registration ordinance after the county adopted its own, so expect rules to come. For now you need the DBPR license and, for direct bookings, the county tourist tax account.

Full guide

Temple Terrace

Temple Terrace adopted short-term rental rules in December 2025: a certificate of use program ($200 a year), a fire safety inspection at the start and every two years, occupancy limits, off-street parking, and a local responsible party reachable 24/7. Details come from news coverage; confirm with the city.

Full guide

Unincorporated Hillsborough

Starting January 1, 2027, every short-term rental in unincorporated Hillsborough (Brandon, Riverview, Apollo Beach, Lutz, Westchase, and more) must register with the county every year for $200, allow county inspections, and name a contact who can respond 24/7 and be at the property within one hour. Keep reservation records for a year.

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.