Monroe County, Florida
Layton, FL vacation rental requirements
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.
Checked against official sources November 4, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
City Code Sec. 126-123 (from the 2002 land development regulations), which predates June 1, 2011.
Your licensing checklist
In order: the state, the county, then the town.
State of Florida
Get the DBPR vacation rental license
Apply online to the Division of Hotels and Restaurants as a Vacation Rental – Condominium or Vacation Rental – Dwelling, listing every unit address. Approval usually takes one to two business days and the license is emailed. There is no inspection before it’s issued, but DBPR can inspect afterward. Post the license (or a copy) in the unit.Source
Renew every year by your district’s date
Licenses renew on a set date for each DBPR district. Brevard, Volusia, Indian River, St. Lucie, Orange, Osceola, Lake, and Seminole (District 4) renew April 1, with the half-year rate from October 1. Duval, Nassau, Clay, Flagler, St. Johns, Levy, Alachua, Marion, and the rest of District 5 renew June 1, with the half-year rate from December 1. Bay, Walton, Okaloosa, Escambia, Santa Rosa, Gulf, Franklin, and the rest of District 6 also renew June 1. Martin, Palm Beach, and Broward (District 2) renew December 1, with the half-year rate from June 1. Miami-Dade and Monroe (District 1) renew October 1, with the half-year rate from April 1. Collier, Lee, Sarasota, Charlotte, Manatee, and the rest of District 7 renew December 1, with the half-year rate from June 1. Pinellas, Hillsborough, Pasco, Polk, Hernando, Citrus, and the rest of District 3 renew February 1, with the half-year rate from August 1. If you won’t rent until after the next renewal date, waiting to apply can save paying twice.Source
Register for Florida sales tax if you collect rent yourself
Whoever receives the rent collects and pays the tax. Airbnb and VRBO collect Florida’s 6% tax and the county surtax on bookings made through them, so if every booking goes through them you don’t need your own sales tax account. If you take direct bookings, or a property manager collects rent for you, you or the manager register with the Department of Revenue and file. You stay responsible if a platform or manager doesn’t pay it.Source
Meet the state fire safety rule
Florida Administrative Code 69A-43.018 asks rental homes for smoke alarms powered by the house wiring plus one in every bedroom, NFPA 10 extinguishers, one hour of battery emergency lighting to the main exit, a posted floor diagram showing the primary and secondary exits, and fire safety information for guests.Source
Balcony inspection for taller buildings
Buildings three or more stories tall must file a Certificate of Balcony Inspection with DBPR every three years. Condo units are exempt when the balconies and stairs are common elements and you give DBPR proof.Source
Keep up the state operating rules
Keep the unit clean, safe, and free of pests; change sheets and pillowcases between guests or weekly; use cribs that meet federal safety standards; and sanitize dishes between guests or post DBPR’s exception notice.Source
Then the county and town
Most rules that affect day-to-day operation, like registration, inspections, occupancy, and parking, are set by the county and the town. Pick your town for its full checklist.
Monroe County, Florida (the Florida Keys)
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.
City of Layton
Rent for 90 days or more
Short-term rentals aren’t allowed in Layton’s residential districts. For stays under six months, you still need the state and county tax accounts.Source
Sources
- Vacation rental and timeshare project licensing guide · Florida DBPR, Division of Hotels and Restaurants
- Rule 12A-1.061, sales tax on transient rentals (registration in part (9)) · Florida Department of Revenue (Florida Administrative Code)
- Rule 69A-43.018, fire safety for one- and two-family homes licensed as public lodging · State Fire Marshal (Florida Administrative Code)
- Certificate of Balcony Inspection (DBPR HR 7020) · Florida DBPR
- Rental property requirements · Monroe County Tax Collector
- Tourist development tax · Monroe County Tax Collector
- Sec. 126-123, rental of dwelling units in residential districts · City of Layton (Municode)
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.