Florida county rules
Monroe County, FL vacation rental rules and taxes
Monroe County adds a 5% tourist development tax on stays of six months or less, and Airbnb and Vrbo don’t pay it: every owner files it monthly with the Tax Collector. Every rental also needs a county business tax receipt. Short stays are tightly limited across the Keys, from a 7-night minimum in Marathon, Islamorada, and Key Colony Beach to licensed properties only in Key West and the unincorporated Keys.
Checked against official sources November 4, 2026What to do
Get a county business tax receipt
The Tax Collector requires a local business tax receipt for every rental property, whatever the length of stay. Your city may require its own as well.Source
Open a tourist development tax account and file monthly
Apply for a tourist tax account, then file a return every month, even when you had no rentals. Tax is due the 1st and late after the 20th. The 5% applies to the room rate and mandatory fees such as cleaning, pet, and service fees, but not damage deposits. Filing online through TouristExpress by the 20th earns a 2.5% discount on the first $1,200 of tax (up to $30).Source
Then your city
Each city in the Keys has its own rules, and the unincorporated Keys require a county special vacation rental permit. Pick your city for its checklist.
Towns
Islamorada
Islamorada requires a village vacation rental license ($1,325 a year) and a life safety inspection, with a 7-day minimum stay. Eligibility also depends on an assessed-value test tied to the property’s land use category. Up to 2 adults per bedroom, a 12-by-12-inch permit sign, and both state and village license numbers in every ad.
Full guideKey Colony Beach
Key Colony Beach sets a 7-day minimum rental and requires a city vacation rental license for each unit (priced by square footage), expiring every September 30, after a safety inspection. Up to 2 guests per bedroom plus 2, but no more than 1 per 200 square feet or 10 total. No street parking anywhere in the city.
Full guideKey West
In Key West, renting a home for less than 30 days or one calendar month requires a city transient rental business tax receipt, and the city isn’t issuing new ones for homes: only properties that already hold a transient license can rent short term. Everyone else must rent for a month or longer with a non-transient business tax receipt. Licensed transient homes display a city medallion outside.
Full guideLayton
Layton, on Long Key, doesn’t allow rentals of less than 90 days in its single-family (SF) and multifamily (MF) districts. Rentals under six months must also meet state licensing and tax rules.
Full guideMarathon
Marathon allows vacation rentals of 7 to 28 nights with a city vacation rental license, issued after a city fire inspection: $1,200 to $2,200 new depending on bedrooms. Owners or local contacts who manage their own rental need a $500 agent license and the city’s training. Up to 2 guests per bedroom plus 2, and every ad must show the city’s VACA number.
Full guideUnincorporated Keys
Outside the cities, a rental of less than 28 days needs a county special vacation rental permit ($1,040 a year), a licensed vacation rental manager, and a yearly fire inspection, and it’s allowed only in zoning districts that list vacation rentals. It’s banned in most Improved Subdivision (IS) neighborhoods except IS-V and qualifying gated communities. Otherwise, rent for 28 days or more.
Sources
- Rental property requirements · Monroe County Tax Collector
- Tourist development tax · Monroe County Tax Collector
- Lodging license fees and renewal dates by district · Florida DBPR, Division of Hotels and Restaurants
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.