Short-Term Rentals in Marion County, FL (2026)
3 rules for unincorporated Marion County, Florida.
Verified from official government sources
Short-Term Rental Permits
Unincorporated Marion County has no separate short-term-rental permit, but Florida law requires every vacation rental to obtain a state license from the Division of Hotels and Restaurants (DBPR).
State License Required; County STR Permit Preempted
Some RestrictionsFla. Stat. s. 509.241(1) (2023)
Each public lodging establishment and public food service establishment shall obtain a license from the division.
Taxes & Fees
Short-term rentals of six months or less in Marion County owe a 4% county tourist development tax plus the 6% state transient rental tax, collected by the person receiving rent.
4% Tourist Development Tax Plus 6% State Sales Tax
Some RestrictionsFla. Stat. s. 212.03(1) (2023)
It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational ...
Occupancy Limits
No Marion County ordinance sets a vacation-rental occupancy cap; Florida law bars counties from limiting STR occupancy unless the limit applies equally to all residential properties.
Occupancy Caps Preempted Where Not Uniformly Applied
Few RestrictionsFla. Stat. s. 509.032(7)(b) (2023)
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.
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