LicensedRental

Florida county rules

Sumter County, FL vacation rental rules and taxes

Sumter County, home to most of The Villages, has had no tourist tax since September 30, 2020, so short-term rentals owe only 7% state sales tax (6% plus the 1% surtax). Neither the county nor its cities have vacation rental rules, but deed restrictions in The Villages and other communities can limit rentals.

Checked against official sources November 5, 2026
Tourist development tax
None
The 2% tax ended September 30, 2020.Source
Sales tax
7%
6% state plus the 1% surtax; Airbnb collects it.Source
Local rules
None found
DBPR renewal
February 1
District 3. Half-year fee from August 1.Source

Airbnb’s Florida tax article still lists Sumter County, but the state’s 2026 table shows no tourist tax.

What to do

  1. Get the state license and sales tax account

    Every Florida vacation rental needs the DBPR license. Sumter County has no tourist tax (its 2% tax ended September 30, 2020), so you owe only the state’s 6% sales tax plus the 1% county surtax. Airbnb collects those on its bookings; for direct bookings, register with the Florida Department of Revenue.Source

  2. Check your deed restrictions

    In The Villages and other deed-restricted communities, the declaration for your neighborhood decides whether and how you can rent. Read it before you list.

Towns

Full guide

Bushnell

We found no vacation rental registration or rental-length rules in Bushnell’s code. You need the DBPR license and the county tourist tax.

Full guide

Center Hill

We found no vacation rental registration or rental-length rules in Center Hill’s code. You need the DBPR license and the county tourist tax.

Full guide

Coleman

We found no vacation rental registration or rental-length rules in Coleman’s code. You need the DBPR license and the county tourist tax.

Full guide

Unincorporated Sumter

We found no vacation rental registration or rental-length rules in Unincorporated Sumter’s code. You need the DBPR license and the county tourist tax.

Full guide

Webster

We found no vacation rental registration or rental-length rules in Webster’s code. You need the DBPR license and the county tourist tax.

Full guide

Wildwood

We found no vacation rental registration or rental-length rules in Wildwood’s code. You need the DBPR license and the county tourist tax.

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.