Short-Term Rentals in Polk County, FL (2026)

Polk County Tax Collector — TA 05-01

An individual or business that rents or leases short-term rental accommodations in Polk County for a period of six months or less (hotels, motels, rental dwellings, vacation homes, etc.) must obtain a Class B county local business tax receipt for each rental location.

Polk County Tax Collector — Tourist Development Tax

The Tourist Development Tax rate in Polk County is set at 5%. ... Remittance payments are due on the first of the month following collection and are considered delinquent if not paid by the 20th of that same month.

Fla. Stat. § 509.032(7)(b)-(c) (Vacation Rental Preemption)

A local law, ordinance, or regulation may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals. Paragraph (b) does not apply to any local law, ordinance, or regulation exclusively relating to property valuation as a criterion for vacation rental if the local law, ordinance, or regulation is required to be approved by the state land planning agency pu...

FS 509.013(4)(a)1.

Any unit, group of units, dwelling, building, or group 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.

FS 509.032(7)(b)

A local law, ordinance, or regulation may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals.

FS 509.032(7)(b)

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.