LicensedRental

County rules

Volusia County, FL vacation rental rules and taxes

Volusia County rentals of six months or less collect 12.5% in taxes: 6.5% to the state and 6% to the county, filed monthly. The county no longer requires a business tax receipt, and each city sets its own rental rules.

Checked against official sources November 2, 2026
Total tax on stays
12.5%
6% state sales tax, 0.5% county surtax, and 6% county tourist and convention development tax.Source
County portion filed with
Volusia County Treasury and Billing
By the 20th of the next month; quarterly if you collect under $1,000 a year.Source
Platforms
Airbnb and VRBO collect the county tax
Since early 2020. Booking.com, Hipcamp, and others don’t; file those yourself.Source
County business tax receipt
No longer required
Repealed January 1, 2024. Your city may still require one.Source

Volusia’s 0.5% sales surtax runs through December 31, 2031, according to the Department of Revenue.

What to do

  1. Open a county tourist tax account

    Register with Volusia County Treasury and Billing using the county’s application, after you have your Florida sales tax number. File and pay online by the 20th of each month (quarterly if you collect less than $1,000 a year). Cleaning and other required fees are taxable too.Source

    Tourist tax application (PDF) →

  2. Know what the platforms cover

    VRBO (since January 2020) and Airbnb (since February 2020) collect and send the county tax for bookings made through them. Other sites don’t, and direct bookings are always yours to file.Source

  3. Outside a city? The county’s 30-day minimum applies

    In unincorporated Volusia, single-family homes and condos in residential zoning can’t be rented for less than 30 days. See the unincorporated Volusia page.Source

  4. Then your city

    Each city sets its own registration, inspection, and zoning rules. Pick your city for its checklist.

Towns

Full guide

Daytona Beach

Daytona Beach allows short-term rentals only in tourist zoning and certain redevelopment districts, not in residential neighborhoods. The city enforces this; owners have been fined thousands of dollars. Check your zoning with the city before you list.

Full guide

Daytona Beach Shores

Daytona Beach Shores has no vacation rental registration, inspection, or minimum stay in its code. You need the state license, the Volusia tourist tax account, and a city business tax receipt for units held for rent.

Full guide

DeBary

DeBary has no vacation rental registration, inspection, or occupancy rules in its code. You need the state license and the Volusia tourist tax account.

Full guide

DeLand

DeLand’s zoning doesn’t list short-term rentals as an allowed use, and the city treats them as prohibited. The City Commission discussed changing this in February 2026 but hadn’t decided. Check with the city before you list.

Full guide

Deltona

Deltona requires a city certificate of registration for every vacation rental, renewed each year. You need a city inspection, a yearly fire inspection, a local responsible party who can arrive within an hour, and occupancy of no more than one person per 250 square feet.

Full guide

Edgewater

Edgewater has no vacation rental registration, inspection, or minimum stay in its code. You need the state license and the Volusia tourist tax account. The city business tax has no charge for one or two rental units.

Full guide

Holly Hill

Holly Hill has no vacation rental program, but its code treats any rental unit for tourists or short stays as an "accommodation" (like a hotel), not a home. Ask the city whether your zoning allows it before you list.

Full guide

Lake Helen

Lake Helen allows short-term rentals of single-family homes and duplexes in all residential zones. You need a short-term vacation rental business tax receipt from the city, an inspection before it’s issued and every year after, and no more than 10 guests.

Full guide

New Smyrna Beach

New Smyrna Beach allows rentals of less than 30 days only in certain zoning districts, mostly on the beachside. Where allowed, you need a city inspection, a certificate of use, and a city business tax receipt.

Full guide

Oak Hill

Oak Hill has no vacation rental registration, inspection, or occupancy rules in its code. You need the state license and the Volusia tourist tax account.

Full guide

Orange City

Orange City has no vacation rental registration, inspection, or occupancy rules in its code. You need the state license and the Volusia tourist tax account.

Full guide

Ormond Beach

Ormond Beach prohibits using homes for transient lodging in its residential zoning districts. Short-term rentals are a tourist commercial use, found mainly in the oceanfront (B-6) and highway (B-7) tourist districts. Check your zoning before you list.

Full guide

Pierson

Pierson has no vacation rental registration, inspection, or occupancy rules in its code. You need the state license and the Volusia tourist tax account.

Full guide

Ponce Inlet

Ponce Inlet requires a town rental permit for every rental, long or short, renewed each October 1. Short-term rentals (under four weeks) also need a fire marshal inspection.

Full guide

Port Orange

Port Orange has no vacation rental registration, inspection, or occupancy rules in its code. You need the state license and the Volusia tourist tax account.

Full guide

South Daytona

South Daytona has no vacation rental program. Its code calls a rental unit for tourists an "accommodation," though its definition of a dwelling includes homes lived in "transiently." Ask the city whether your zoning allows short stays.

Full guide

Unincorporated Volusia

Outside city limits, Volusia County requires rentals of single-family homes and condos in residential zoning to be at least 30 days. Short-term rentals there are prohibited; the County Council voted to keep the rule in 2021.

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.