LicensedRental

Florida county rules

Polk County, FL vacation rental rules and taxes

Polk County’s 5% tourist tax applies to stays of six months or less, on top of 7% state sales tax; Airbnb collects it on its bookings. Every short-term rental location also needs a county Class B business tax receipt. In unincorporated Polk, houses can be short-term rentals only in subdivisions the county has approved, under rules from before 2011.

Checked against official sources November 5, 2026
Tourist development tax
5%
Six months or less. State sales tax 7% (6% plus the 1% surtax).Source
Platforms
Airbnb collects it
County business tax
Class B receipt per location
Needed after the DBPR license.Source
DBPR renewal
February 1
District 3. Half-year fee from August 1.Source

What to do

  1. Register for the tourist tax and business tax

    Open a tourist tax account with the Tax Collector (filings in Phenix Online) and get a Class B business tax receipt for each rental location.Source

    Polk tourist tax →

  2. Then your area

    Many “Davenport” and “Kissimmee” addresses are in unincorporated Polk. Pick your area.

Towns

Full guide

Auburndale

We found no vacation rental registration or rental-length rules in Auburndale’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Bartow

We found no vacation rental registration or rental-length rules in Bartow’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Davenport

We found no vacation rental registration or rental-length rules in Davenport’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Dundee

We found no vacation rental registration or rental-length rules in Dundee’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Eagle Lake

Eagle Lake requires a yearly certificate of use, with a zoning inspection, for rental properties including vacation rentals, but single-family rentals are exempt (since June 2026). Condo, apartment, and multifamily rentals need the certificate. You also need the DBPR license and county taxes.

Full guide

Fort Meade

Fort Meade has no vacation rental program, but every rented home needs a yearly city residential rental permit and a property maintenance inspection (Ordinance 10-07, 2010). Ask the city how inspections work with nightly turnover.

Full guide

Frostproof

We found no vacation rental registration or rental-length rules in Frostproof’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Haines City

Haines City allows short-term rentals only in four approved communities: Balmoral Estates, Southern Dunes, Calabay Park, and Villa Sorrento. Since March 1, 2026, each one must register with the city every year ($100 per property), with fire extinguishers, smoke and CO detectors, a guest information binder, and an emergency poster on each bedroom door.

Full guide

Lake Alfred

We found no vacation rental registration or rental-length rules in Lake Alfred’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Lake Hamilton

We found no vacation rental registration or rental-length rules in Lake Hamilton’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Lake Wales

We found no vacation rental registration or rental-length rules in Lake Wales’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Lakeland

We found no vacation rental registration or rental-length rules in Lakeland’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Mulberry

Mulberry has no vacation rental program, but rented buildings, including single-family homes, need a yearly city rental permit and inspection (Ordinance 26.2004, 2004). Condos rented only occasionally are exempt.

Full guide

Polk City

We found no vacation rental registration or rental-length rules in Polk City’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

Full guide

Unincorporated Polk

In unincorporated Polk, a house can be a short-term rental (under 30 days, more than three times a year) only if its whole subdivision or planned development is approved for it; homes outside subdivisions need individual Level 3 approval. Approved rentals register every year with the county, post the state license, provide two trash cans and two parking spaces, and keep a 24-hour contact. These rules predate 2011.

Full guide

Winter Haven

We found no vacation rental registration or rental-length rules in Winter Haven’s code. You need the DBPR license and the county tourist tax. Zoning may still limit short stays, so ask the city before you list.

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.