Tallahassee, FL Accessory Structures: ADU Rental Restrictions (2026)

Long-term rental of a Tallahassee ADU to a single household for 30+ days is consistent with the accessory-use framework as long as the principal dwelling remains in active single-family residential use. Long-term residential tenancies are governed by Florida's Landlord and Tenant Act at Fla. Stat. Chapter 83 Part II (§§ 83.40-83.683), including security deposit rules (§ 83.49 — 15-day return or 30-day notice of claim), the warranty of habitability (§ 83.51), and eviction procedures (§§ 83.55-83.625). Short-term rentals (under 30 days, six times per year or more) — Airbnb, Vrbo, and similar — are regulated under: (1) Fla. Stat. § 509.032(7), which preempts local outright bans on STRs but allows local regulation of noise, parking, and life-safety provided the regulation is not specifically directed at STRs in a way that would re-impose a ban; (2) the Florida Department of Business and Professional Regulation Vacation Rental license under Fla. Stat. § 509.241; (3) Florida state sales tax at 6% and Florida Transient Rentals Tax under Fla. Stat. § 212.03; (4) the Leon County Tourist Development Tax (commonly 5%) under Fla. Stat. § 125.0104. Combined effective lodging tax is approximately 12-13%. Tallahassee's STR ordinance work has been constrained by the § 509.032 preemption. Rent control: Florida prohibits local rent control on private residential property under Fla. Stat. § 125.0103 (counties) and § 166.043 (municipalities) — Tallahassee cannot cap ADU rents.