Florida county rules
Santa Rosa County, FL vacation rental rules and taxes
Santa Rosa County’s 5% tourist tax is filed with the Clerk of Court by the 20th of each month, and Airbnb and VRBO don’t collect it. State sales tax is 7% (6% plus the 1% surtax). The county has no vacation rental registration; Gulf Breeze requires a $40 yearly certificate with an inspection.
Checked against official sources November 5, 2026The Legislature’s 2026 tax table describes a 2% countywide rate and a 3% Navarre Beach rate; the Clerk charges 5% everywhere. Ask the Clerk if you’re on Navarre Beach.
What to do
Register for the tourist tax
Register through the Clerk’s GovOS portal and file every month, even when you had no rentals.Source
Then your area
Gulf Breeze requires a city certificate. Pick your area.
Towns
Gulf Breeze
Gulf Breeze requires a Registration Certificate for each short-term vacation rental: $40 a year per unit, renewed by October 1, with a fire and code inspection. Occupancy is two per bedroom of 100 square feet or more, one per smaller bedroom (70 to 99 square feet), plus two. A responsible party must be reachable 24/7.
Full guideJay
Jay is a small inland town. We found no published code or rental rules. Ask Town Hall before you list.
Full guideMilton
Milton has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax.
Full guideUnincorporated Santa Rosa
Unincorporated Santa Rosa, including Navarre and Navarre Beach, has no vacation rental registration. You need the DBPR license and the 5% tourist tax, filed with the Clerk of Court.
Sources
- Tourist development tax · Santa Rosa County Clerk of Court
- Code of ordinances · Santa Rosa County (Municode)
- 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 Spot something out of date?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.