Polk City, FL vacation rental requirements

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

DBPR vacation rental licensing guide →

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

Florida Department of Revenue →

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

Florida rental fire safety checklist (FireEscapePlan.com) →

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.

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 →

Then your area

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

Ask the city about zoning

Ask the City of Polk City whether rentals under 30 days are allowed at your address and whether you need a business tax receipt.

Get the state license and county tourist tax account

Every Florida vacation rental needs the DBPR license. Airbnb collects Polk County’s 5% tourist tax on its bookings; for direct bookings and other sites, register with the Polk County Tax Collector and file monthly (due by the 20th). Rentals of six months or less also need a county Class B business tax receipt for each location.Source