Navigating Florida Short-Term Rental Taxes: What You Need to Know
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Running a short-term rental in Florida isn’t just about welcoming guests and earning five-star reviews. It is also about staying compliant with state, county, and federal tax rules. From Tourist Development Taxes to state Sales & Use Tax and yearly business licenses, there’s a lot to keep track of behind the scenes..
At Seamless Co-Host Solutions, we make it easy for homeowners to navigate every step of the process. Here’s a clear, practical guide to help you stay organized, compliant, and confidently profitable.
Keep These Records for at Least Three Years
Accurate recordkeeping makes tax time painless and protects you during audits.
Create digital or physical folders by month and include:
Airbnb, Vrbo, and direct-booking payout reports
Logs for cleaning, pet, and other guest fees
Nights rented and Property Data Reports
Tax filing confirmations and proof of payment
Copies of “zero returns” for months with no stays
Your revenue spreadsheet or checklist
Understanding Florida Short-Term Rental Taxes
In Florida, short-term rental owners are responsible for two layers of lodging taxes one paid to the state and another to the county along with annual business and licensing fees required to operate legally.
🏝️ 1. Tourist Development Tax (TDT)
Applies to rentals under six months.
File online through the County Tax Collector portal.
Airbnb, Vrbo and direct bookings require you to file and pay via the County's Tax Collector portal.
File even if you had no bookings; “zero returns” are still required.
Filing deadline: 20th of each month.
The tax applies to all mandatory charges nightly rate, cleaning, pet, and resort fees.
What you’ll need: TDT Account #, property address, gross income by platform, taxable total, tax owed, and proof of payment.
📍 Palm Beach County:
Call (561) 355-3547 or email ClientAdvocate@pbctax.com
Visit: Palm Beach County Tax Collector – Tourist Development Tax
📍 Martin County:
Call (772) 288-5608 or email tdt@martintaxcollector.com
Visit: Martin County Tax Collector – Tourist Development Tax
🏛️ 2. Florida State Sales & Use Tax
This includes the state tax + discretionary sales surtax.
Airbnb and Vrbo file automatically for platform bookings.
For direct bookings or Vrbo API connections using your own payment processor (Stripe), you must register for a Florida Sales Tax Certificate at floridarevenue.com/taxes/registration.
File Form DR-15 monthly or quarterly at floridarevenue.com/taxes/returns.
The tax applies to all mandatory charges nightly rate, cleaning, pet, and resort fees.
Need help? Email fdortaxpayerservices@floridarevenue.com.
👉 Tip: Before filing, verify your current tax rates. You can find the latest 2025 Florida tax rate documents directly from the Florida Department of Revenue:
🏡 3. Business Tax Receipt (BTR)
Every short-term rental must hold a local business license.
Obtain one from both county and your city.
Renew annually to stay compliant.
Fees range $50–$250 per year.
You’ll need: business name, property address, EIN or SSN, proof of insurance or lease, and payment receipt.
Visit: Palm Beach County Business Tax Receipt (BTR)
Visit: Martin County Business Tax Receipt (BTR)
🪪 4. DBPR License (State Lodging License)
Issued by the Florida Department of Business & Professional Regulation (DBPR) Division of Hotels & Restaurants.
Required for any rental advertised publicly or under 30 days.
Apply online at myfloridalicense.com.
Choose the correct category:
Vacation Rental Dwelling (DWE) for homes/townhouses
Vacation Rental Condo (CND) for condos
Cost averages $175–$230 per year.
💵 5. Federal Income Tax
Report your total rental income and deductible expenses each year.
Report your income using Schedule E for passive rental activity or Schedule C if your rental is treated as an active business. Always confirm the correct filing method with your accountant or tax professional.
Keep copies of all 1099 forms you receive and any that you issue to others for your records.
Fast Compliance Checklist
Task | Agency | Frequency |
File TDT Return | County Tax Collector | Monthly (by 20th) |
File Sales Tax | Florida Dept. of Revenue | Monthly / Quarterly |
Renew BTR | City + County | Annually |
Renew DBPR License | State (DBPR) | Annually |
File Federal Taxes | IRS | Annually |
Understanding 1099 Forms
January means 1099 season, time to report income and contractor payments.
Collect W-9s
Get a Form W-9 from each contractor you pay $600 or more per year. Verify their name, address, and TIN (SSN or EIN). The IRS requires you to keep these on file for tax reporting and verification purposes.
Understanding the Different 1099 Forms
Form | Used For | Example |
1099-NEC | Non-employee services ($600 +) | Cleaners, photographers, maintenance techs, Host |
1099-MISC | Rent or other income ($600 +) | Owner payouts, office rent, miscellaneous payments |
1099-K | Platform income | Airbnb, Vrbo, Stripe (issued automatically) |
Key Deadlines
Form | Send to Recipient by | File with IRS by |
1099-NEC | Jan 31 | Jan 31 |
1099-MISC | Jan 31 | Feb 28 (paper) / Mar 31 (e-file) |
If you file 10 or more 1099s, electronic filing is mandatory under the IRS T.D. 9972 rule. Use the IRS IRIS portal or approved services like Track1099 or QuickBooks.
Sending to Recipients
Provide Copy B (1099-MISC, 1099-NEC) to each payee. You can mask the TIN on this copy (e.g., XXX-XX-1234) but not on the copy sent to the IRS. Always include your business name, EIN, and address.
Keep all filings and confirmations for at least three years. If a correction is needed, follow the steps in the General Instructions for Certain Information Returns.
Why Staying Compliant Pays Off
When you understand Florida’s layered tax structure, you avoid late fees, account suspensions, and expensive catch-up filings. More importantly, your books stay clean making it easy to forecast income, prove compliance, and focus on growth instead of paperwork.
At Seamless Co-Host Solutions, we make compliance simple and operations effortless so you can stay organized, maximize profits, and focus on what truly matters: delivering an exceptional guest experience.
📧 info@SeamlessCohostSolutions.com
Sources & References
Palm Beach County Tax Collector – Tourist Development Tax https://www.pbctax.gov/resources/payment-options/tdt-short-term-rental/
Martin County Tax Collector – Tourist Development Tax https://martintaxcollector.com/tourist-development-tax/
Pay Martin County Tax Collector – Tourist Development Tax https://county-taxes.net/fl-martin
Transient Rental Tax Rates 2025 - https://floridarevenue.com/Forms_library/current/dr15tdt.pdf
Discretionary Surtax Rates 2025 - https://floridarevenue.com/Forms_library/current/dr15dss.pdf
Palm Beach County Business Tax Receipt (BTR) https://www.pbctax.gov/?tco-global-content=online-application
Martin County Business Tax Receipt (BTR) https://www.martin.fl.us/business-tax-receipts
Florida Department of Revenue – Sales & Use Tax on Transient Rentals https://floridarevenue.com/Pages/default.aspx.
Florida Sales Tax Registration Portal https://floridarevenue.com/taxes/registration
Florida Sales Tax 2025 - https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
Florida DBPR – Vacation Rental Licensing https://www.myfloridalicense.com/DBPR/hotels-restaurants/vacation-rentals/
IRS – Form 1099-NEC Instructions https://www.irs.gov/Form1099NEC
IRS – Form 1099-MISC Instructions https://www.irs.gov/Form1099MISC
IRS – General Instructions for Certain Information Returns https://www.irs.gov/1099GeneralInstructions
Disclaimer: Always verify your specific filing requirements and tax obligations with a qualified accountant or licensed tax professional, as regulations can vary by location and individual circumstances.
