LicensedRental

Florida county rules

Leon County, FL vacation rental rules and taxes

Leon County’s 5% tourist tax (about $9.8 million in fiscal 2024-25) applies to stays of six months or less, on top of 7.5% state sales tax. Airbnb, VRBO, and TripAdvisor collect it for you; you file only for other bookings. Neither the county nor Tallahassee has vacation rental registration.

Checked against official sources November 5, 2026
Tourist development tax
5%
State sales tax 7.5% (6% plus the 1.5% surtax).Source
Platforms
Airbnb, VRBO, TripAdvisor collect it
Local rules
None found
DBPR renewal
June 1
District 6.Source

What to do

  1. Get the state license and county tourist tax account

    Every Florida vacation rental needs the DBPR license. Leon County has an agreement with Airbnb, VRBO, and TripAdvisor to collect its 5% tourist tax; if you book only through them, they file it. For other sites or direct bookings, register with the Leon County Tax Collector and file it yourself.Source

    Leon tourist tax →

  2. Then your area

    Pick Tallahassee or the unincorporated county.

Towns

Full guide

Tallahassee

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

Full guide

Unincorporated Leon

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 Spot something out of date?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