Florida

Florida

IMPORTANT RESOURCE

Guide to Vacation Rentals and Timeshare Projects

KEY DEFINITIONS

Definition of “short term rental/vacation rental” in the state:

  • “Public lodging establishment” includes a transient public lodging establishment as defined in subparagraph 1. and a non-transient public lodging establishment as defined in subparagraph 2.
  • “Transient public lodging establishment” means any unit, group of units, dwelling, building, or group of buildings within a single complex of buildings which is rented to guests more than three times in a calendar year for periods of less than 30 days or 1 calendar month, whichever is less, or which is advertised or held out to the public as a place regularly rented to guests.
  • Vacation rental. A vacation rental is any unit or group of units in a condominium or cooperative or any individually or collectively owned single-family, two-family, three-family, or four-family house or dwelling unit that is also a transient public lodging establishment but that is not a timeshare project.
  • “Operator” means the owner, licensee, proprietor, lessee, manager, assistant manager, or appointed agent of a public lodging establishment or public food service establishment.
  • “Guest” means any patron, customer, tenant, lodger, boarder, or occupant of a public lodging establishment or public food service establishment.

Vacation rentals are preempted to the state which means they must receive a license with the state. Read more here.

  • A local law, ordinance, or regulation may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals. This paragraph does not apply to any local law, ordinance, or regulation adopted on or before June 1, 2011.
  • Local jurisdictions may regulate noise, trash, parking, and occupancy.

LICENSING REQUIREMENTS

  • Licensing State Statute
  • Licensing and Permitting Requirements
    • Vacation Rental Condo
      • You have a single unit or group of units that you rent transiently (temporary – not the sole residence).
      • The unit or group of units is located in a condominium or cooperative (a building where the units are individually owned).
    • Vacation Rental Dwelling
      • You have a single unit or group of units that you rent transiently (temporary – not the sole residence).
      • The unit or group of units are single-family homes, townhouses, duplexes, triplexes or quadruplexes.

TAX INFORMATION

Vacation rentals are subject to:

  • State sales tax with Florida Department of Revenue
  • County discretional sales surtax with Florida Department of Revenue
  • Local lodging taxes with Florida Department of Revenue or local tax authorities

Check with your marketplace for the latest information on which taxes it collects in your jurisdiction. Filing frequency and due dates are assigned from tax authority upon registration.

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LEGISLATIVE SESSION

  • The Florida Senate and the Florida House of Representatives together are the Florida Legislature, a bicameral legislature. The Florida Legislature is one of three branches of government in Florida. The other two branches are the Executive and Judicial.
  • There are 40 members in the Senate and 120 representatives in the House. Florida requires an eight-year term limit for state Senators and representatives.
  • The Florida Legislature meets in session every year for 60 consecutive days. A regular session of the legislature shall convene on the first Tuesday after the first Monday in March of each odd-numbered year, and on the second Tuesday after the first Monday in January of each even-numbered year. The Legislature may convene for special session, which may be called by the Governor or joint proclamation by Senate President and House Speaker.
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