Short-Term Rental Rules in Central Florida, County by County

What Counts as a Short-Term Rental in Florida

Florida draws the line in two places.

For licensing, Chapter 509 classifies a vacation rental as any unit in a condominium or cooperative, or any single-family to four-family house or dwelling unit, that is also a transient public lodging establishment and is not a timeshare (Section 509.242). A property is transient under Section 509.013 when it is rented to guests more than three times in a calendar year for periods of less than 30 days or one calendar month, whichever is less, or when it is advertised or held out to the public as a place regularly rented to guests. A nightly listing can make a home transient before the fourth booking.

For sales tax, Section 212.03 taxes living quarters and sleeping accommodations at 6 percent of the rent and exempts only a bona fide written lease for continuous residence longer than six months. Counties use the same six-month line for tourist development taxes under Section 125.0104. A furnished five-month lease sits outside the vacation rental license but is still taxed as a transient stay.

State Requirements: DBPR License, Sales Tax and Revenue Registration

Section 509.241 requires each public lodging establishment to obtain a license from DBPR’s Division of Hotels and Restaurants and to renew it annually. A March 2023 Florida House staff analysis of CS/HB 833 describes the division’s vacation rental licenses: a single license for one owner’s house, townhouse or units in one building, a group license for a licensed agent covering a building or complex, and a collective license for an agent representing houses at separate locations. It also says the classification applies only when the entire unit is offered, so renting a room in the home you live in falls outside DBPR licensing, though local rules may still apply. DBPR’s own licensing guide blocked our visit, so confirm the license type and current fee with the division.

On tax, you register with the Florida Department of Revenue to collect and remit the 6 percent state sales tax on transient rentals. We could not reach the department’s site, so confirm the registration steps there. The next section shows how differently the five counties treat platform tax collection.

County Tourist Development Taxes, County by County

Each county adds a tourist development tax to the state’s 6 percent, collected locally under Section 125.0104.

Orange County’s tourist development tax page calls it a 6 percent tax on hotel stays and short-term rentals of less than six months. The Orange County Comptroller’s site was not reachable, so ask that office how to register and file.

Seminole County’s Tax Collector charges 5 percent on rentals of six months or less and says Airbnb, HomeAway and VRBO remit it for hosts while independent hosts register themselves.

Osceola County’s Tax Collector charges 6 percent, in place since July 1, 2004, on stays under 180 days, and says the county is not contracted with Airbnb, VRBO, Evolve or any other platform, so the person receiving the rent remits it.

Lake County’s Tax Collector charges 4 percent, filed through its TouristExpress portal by the 20th.

Polk County’s Tax Collector charges 5 percent, remitted monthly, with filings on its Phenix Online portal from August 17, 2026.

Rates change by ordinance; confirm each before you model a purchase.

Orange County: Unincorporated Areas, Orlando and Winter Park

Orange County’s zoning page says short-term rental, a stay of 179 days or less, is permitted only in the C-1, C-2 and C-3 commercial districts, some industrial districts and planned developments that expressly allow it, while single-family transient rental, under 30 days in a single-family home, is permitted only in R-3. In all other districts both are prohibited, the page says. Confirm an unincorporated address’s zoning district with the county before trusting a listing’s rental history.

Inside the City of Orlando, home share registration lets a resident who lives on site and is present when hosting rent part of the home for stays under 30 days, one booking at a time, up to half the dwelling. The city’s page says renting out an entire unit is not allowed under the program; a whole-property rental is a commercial dwelling unit limited to certain zoning districts.

Winter Park’s land development code, Section 58-71, says the rental, use or occupancy of any residential dwellings for less than one month shall be prohibited. For Maitland, Apopka and Winter Garden, check the city’s current ordinance.

Seminole County and Its Cities

Unincorporated Seminole County regulates vacation rentals in Section 30.6.16 of its land development code. Each vacation rental that is advertised or offered must be registered by a responsible party with a county-authorized third-party vendor, renewed yearly. The form asks for an active DBPR license number, an active Department of Revenue registration, a county tourist tax account or proof that the booking platform remits the tax, and proof of local business tax. Overnight occupancy is capped at two people per sleeping room plus up to four children under 13, and the code requires a 911-capable phone, fire extinguishers and documented parking. An owner-occupied home where guests reach their room through an internal hallway is exempt, and the code says it does not override HOA covenants. An amending ordinance adopted July 14, 2026 was not yet codified when we checked, so read the current text.

For Lake Mary, Sanford, Oviedo, Winter Springs, Altamonte Springs and Casselberry we could not open a short-term rental ordinance; check each city’s current ordinance and zoning use table before buying with nightly rental in mind.

Osceola County: The Overlay, Kissimmee and St. Cloud

Osceola County’s STRPD district page lists step one as verifying on the short-term rental overlay map that the zoning allows short-term rentals, then a DBPR license and a local business tax receipt, and warns that subdivisions and planned developments may add limits. The county’s May 2022 short-term rental listing, which cites Chapter 3, Article 3.6.J of the land development code, names approved subdivisions such as ChampionsGate, Windsor Hills, Emerald Island, Formosa Gardens and Storey Lake, most along US 192 and in Four Corners. Confirm a specific parcel with the county’s Zoning office.

In Kissimmee, the city’s code enforcement guide says anyone who rents a short-term dwelling needs a business tax receipt from both Osceola County and the city, and Airbnb’s rules page for Kissimmee says many operators need a conditional use permit under Title 14 of the city code; confirm with the city’s planning division. St. Cloud’s commercial use table lists short-term rental only as a conditional use in its two central business districts, and we did not find it in residential districts, so check the city’s current ordinance.

Polk and Lake Counties: Davenport, ChampionsGate and Clermont

On the Polk County side of Four Corners, including part of ChampionsGate and Davenport, the county Tax Collector requires a Class B local business tax receipt for each location rented for six months or less, including homes listed on Airbnb, HomeAway or VRBO, and asks for proof of a DBPR license before issuing it. A home rented three or fewer times a year for no more than 30 days takes a Class A receipt instead. We could not confirm Polk County’s zoning rules for short-term rentals, so confirm the parcel’s zoning and any planned development conditions with the county. The City of Davenport’s codified ordinances returned no vacation rental section, so check the city’s current ordinance.

In Lake County, Clermont permits vacation rentals only for non-occupied, whole-house single-family and duplex units inside city limits, with an application per unit, a DBPR license, a Department of Revenue certificate, a life-safety inspection, a $375 fee when we checked, and renewal by September 30 each year. We found no registration page for unincorporated Lake County, so confirm with the county.

HOA and Condo Rules, and Why Local Rules Still Stand After SB 280

An HOA or condo association can be stricter than any city, with a minimum lease term or a cap on rented homes, and Section 720.306 of the Florida Statutes sets the limits: an HOA amendment adopted after July 1, 2021 that prohibits or regulates rentals applies only to owners who consent or who take title afterward, except that restrictions on rentals under six months or more than three times a year bind every owner. Read the declaration and any pending amendments before offering, and ask the association in writing about nightly rentals. Seminole County’s code says its registration does not authorize anyone to violate HOA rules.

In 2024, CS/SB 280, a bill that would have rewritten how local governments regulate vacation rentals, passed the Senate 23 to 16 and the House 60 to 51 and was vetoed on June 27, 2024, according to the Florida Senate’s bill page. Section 509.032 still bars local governments from prohibiting vacation rentals or regulating their duration or frequency, except under ordinances adopted on or before June 1, 2011. The local rules above stand.

Homestead, Mortgages and Insurance

Homestead. Section 196.061 of the Florida Statutes says renting all or substantially all of a dwelling previously claimed as a homestead constitutes abandonment of the homestead, continuing until the owner physically occupies it again, and that renting for more than 30 days per calendar year in two consecutive years affects the exemption. A nightly rental is an investment property for tax purposes, so budget property tax without the homestead cap, and ask the county property appraiser how a part-year rental of your own home is treated.

Mortgages. Lenders generally treat a home bought to rent by the night differently from a primary residence, and whether projected short-term rental income counts toward qualifying varies by lender and loan program. Ask your lender before you write an offer, and plan for a no.

Insurance. A standard homeowner policy is written for an owner living in the home. Renting to paying guests usually calls for a landlord or short-term rental policy, and some carriers decline the risk, so get a quote on the specific address before closing.

Resort Communities vs. Suburban Neighborhoods, and What to Check Before You Buy

Investors who want nightly income usually buy in purpose-built resort communities because Osceola County’s overlay approves whole subdivisions for short-term rental. In Four Corners, where Osceola, Polk, Lake and Orange counties meet, the county sets the tax, the licensing office and the zoning, so verify it first. A Lake Mary or Oviedo subdivision sits under a county occupancy code, city rules we could not confirm and an HOA that usually sets a minimum lease term, which is why we point most Seminole County buyers toward long-term rental instead.

Before offering, confirm the county and whether the address is inside a city; confirm the zoning district and, in Osceola, the overlay; read the HOA or condo declaration for lease minimums and caps; price the DBPR license, sales tax, tourist tax and local business tax; ask your lender and insurer in writing; and, if the home already operates, get the seller’s license, tax accounts and registration. Diana is a real estate licensee, not an attorney, CPA or tax advisor. Rules change; confirm each point with the agency before you buy.