Before the first guest books, a Florida vacation rental needs a state license, tax accounts, and — depending on the county — local registration. Here is the whole setup in plain words, in the order to do it.
The booking platforms collect some Florida taxes automatically and pay them for you. But which taxes depends on the county your home is in: in some counties the platform remits everything, and in others the owner must register and file the local tourist tax directly.
The owner stays legally responsible either way. So the setup order matters: accounts first, listing second. Our county-by-county rules guide covers how Osceola, Polk, and Lake counties differ.
This page is general information, not legal or tax advice. Requirements change and differ by county, city, and HOA — see our disclaimers , and confirm your parcel's current requirements before acting.