LicensedRental

Florida county rules

Martin County, FL vacation rental rules and taxes

Martin County adds a 5% tourist tax that every owner files with the Tax Collector, because no platform has an agreement to pay it for you. Jupiter Island requires a yearly permit and inspection, Sewall’s Point doesn’t allow rentals under 180 days, and Stuart, Indiantown, Ocean Breeze, and the unincorporated county have no rental program.

Checked against official sources November 4, 2026
Tourist development tax
5%
On stays of six months or less, on top of 6.5% state sales tax (6% plus the 0.5% county surtax).Source
Platforms
Airbnb and Vrbo don’t send the 5%
The Tax Collector says no “Collection Agreement” exists with any online platform. They do pay the state sales tax.Source
Filed with
Martin County Tax Collector
Monthly, quarterly, seasonally, or twice a year, online through Tourist Express.Source
Town programs
Jupiter Island and Sewall’s Point
Stuart, Indiantown, and the unincorporated county have no rental registration in their codes.Source

What to do

  1. Open a tourist tax account, even if you only use Airbnb or Vrbo

    Apply to the Martin County Tax Collector for a tourist development tax account and choose a filing schedule. Sign up for Tourist Express to file online. If a rental agent files a combined return for you, you don’t need your own account, unless you also rent the property yourself.Source

    Tourist tax FAQ (Martin County Tax Collector) →

  2. Ask about a business tax receipt

    Ask the Tax Collector whether your rental needs a Martin County business tax receipt. Jupiter Island requires one for its permit. In the unincorporated county, a new receipt starts with a $180 zoning review and fire inspection from Growth Management.Source

  3. Know which rules cover you

    Jupiter Island and Sewall’s Point regulate rentals. Stuart, Indiantown, Ocean Breeze, and the unincorporated county, including Jensen Beach, Hutchinson Island, Hobe Sound, and Palm City, have no rental registration, so the state license, tax accounts, and your condo or HOA rules apply.

  4. Then your town

    Pick your town for its full checklist.

Towns

Full guide

Indiantown

Indiantown has no vacation rental registration, inspection, or occupancy rules in its code. You need the state DBPR license and a Martin County tourist tax account, which you file yourself.

Full guide

Jupiter Island

Jupiter Island requires a yearly vacation rental permit for each unit, with a town inspection before it’s issued and every year after. Up to 2 guests per bedroom (12 at most), $1 million in commercial liability insurance, and a responsible party who can be there within an hour. Permits expire September 30.

Full guide

Ocean Breeze

We found no vacation rental rules for Ocean Breeze, a small town that is mostly a manufactured-home community. You need the state DBPR license and a Martin County tourist tax account, and your community’s rules likely decide whether short-term rentals are allowed.

Full guide

Sewall’s Point

Sewall’s Point doesn’t allow rentals shorter than 180 days, so nightly and weekly vacation rentals aren’t permitted. Longer rentals need a yearly town rental permit, expiring September 30, and a responsible party who lives in Martin County.

Full guide

Stuart

Stuart has no vacation rental registration, inspection, or occupancy rules in its code. You need the state DBPR license and a Martin County tourist tax account, which you file yourself even if you only book through Airbnb or Vrbo.

Full guide

Unincorporated Martin

Outside town limits, Martin County, including Jensen Beach, Hutchinson Island, Hobe Sound, and Palm City, has no vacation rental registration. You need the state DBPR license and a county tourist tax account, which you file yourself, and your condo or HOA rules often decide what’s allowed.

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.