LicensedRental

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, 2026
Tourist development tax
5%
On stays of six months or less, on top of 7.5% state sales tax (6% plus the 1.5% county surtax).Source
Platforms
Don’t pay it
The Tax Collector has no agreement with Airbnb, Vrbo, or others. Owners must file and pay.Source
Business tax receipt
Every rental
Required for all rentals, long or short.Source
DBPR renewal
October 1
District 1 (Dade and Monroe). Half-year fee from April 1.Source

What to do

  1. 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

    Monroe County rental property requirements →

  2. 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

    Monroe County tourist development tax →

  3. 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

Full guide

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 guide

Key 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 guide

Key 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 guide

Layton

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 guide

Marathon

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 guide

Unincorporated 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

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.