LicensedRental

Florida county rules

Manatee County, FL vacation rental rules and taxes

Manatee County charges a 6% tourist tax on stays of six months or less, and Airbnb and Vrbo don’t pay it: every owner registers with the Tax Collector and files monthly or quarterly. The Anna Maria Island cities and Bradenton each require their own vacation rental registration and inspection.

Checked against official sources November 4, 2026
Tourist development tax
6%
On stays of six months or less, on top of 7% state sales tax (6% plus the 1% county surtax). An older Tax Collector page still says 5%.Source
Platforms
Don’t pay it
The Tax Collector has no agreements with Airbnb, HomeAway, or Vrbo. You collect and remit it.Source
Filing
Monthly or quarterly
Late after the 20th following each period; file a zero return if you had no rentals. Late penalty 10% (minimum $50).Source
DBPR renewal
December 1
District 7. Half-year fee from June 1.Source

What to do

  1. Open a tourist tax account and file every period

    Complete the Manatee County tourist tax application and get a state sales tax certificate. Then file and pay the county tax every month or quarter, even if Airbnb or Vrbo collected it from guests; they don’t send it to the county. Quarterly returns are late after April 20, July 20, October 20, and January 20.Source

    Manatee County tourist development tax →

  2. Then your city

    Anna Maria, Holmes Beach, Bradenton Beach, and Bradenton each require a city registration; Palmetto and the unincorporated county don’t. Pick your area for its checklist.

Towns

Full guide

Anna Maria

Anna Maria requires a yearly vacation rental registration with an annual city inspection, priced per allowed occupant ($104.78 each for April 2025 to March 2026, per local news). Occupancy is 2 per bedroom of 100 sq ft or more, 1 per smaller bedroom, plus 2, but no more than 8 per rental. Owners must answer the phone 24/7 for police and fire.

Full guide

Bradenton

Bradenton requires a vacation rental Certificate of Registration ($250, then $150 to renew) with an inspection for any property rented for under 30 days more than three times a year, including condos. Name one designated responsible party who can act and come to the property within one hour, and get a city business tax receipt.

Full guide

Bradenton Beach

Bradenton Beach requires a city Transient Public Lodging Establishment (TPLE) license and business tax receipt for any rental of under 30 days more than three times a year, with a safety inspection. Display the city label outside while renting, post a notice inside, contract side-yard trash pickup, and respond to calls within an hour.

Full guide

Holmes Beach

Holmes Beach requires a Vacation Rental Certificate for every rental property ($780, renewed every two years, inspections included) plus a yearly West Manatee Fire Rescue inspection. Minimum stays depend on zoning: 30 days in R-1 and R-1AA (no more than one rental per 30 days), 7 days in R-2, R-3, and R-4, and daily in A-1.

Full guide

Palmetto

Palmetto has no vacation rental registration or rules in its code. You need the DBPR license and a Manatee tourist tax account, which you file yourself.

Full guide

Unincorporated Manatee

Outside the cities (Lakewood Ranch, Parrish, Ellenton, Cortez, Terra Ceia, Myakka City, and more), Manatee County has no vacation rental registration. You need the DBPR license and a Manatee tourist tax account, which you file yourself.

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.