4 county-level rules, plus city-specific rules for 2 cities in Polk County, Florida.
Verified from official government sources
Polk County defines a short-term rental as a dwelling unit rented for less than 30 consecutive days. Operators must (1) hold a Florida DBPR vacation rental license under F.S. 509.241, (2) obtain a Class B local Business Tax Receipt from Polk County for each rental location, and (3) register with the Polk County Tax Collector to collect and remit the 5% Tourist Development Tax monthly. Combined transient lodging tax burden is 12% (5% TDT + 6% state sales tax + 1% county discretionary surtax). Florida Statute 509.032(7)(b) preempts local governments from prohibiting vacation rentals or regulating their duration or frequency.
Polk County Tax Collector — Tourist Development Tax
The Tourist Development Tax rate in Polk County is set at 5%. The owners of the listed properties, as well as applicable property managers or operators of such facilities, are responsible for collecting the tax from their tenants and remitting them monthly. Transient accommodations are living quarters or other accommodations in any hotel; apartment hotel; motel; resort motel; apartment motel; r...
Polk County levies a 5% Tourist Development Tax on rentals of 6 months or less. Combined with Florida's 6% state sales tax and Polk's 1% discretionary surtax, the total tax on a short-term stay is 12%. Tax is collected by the Polk County Tax Collector.
Polk County Tax Collector — Real Estate Property Rentals (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...must obtain a Class B county local business tax receipt. [Entities renting short-term accommodations] are also required to comply with the county's tourist development tax requirements. All vacation home rental management companies operating in Polk County are requ...
Polk County applies its standard residential parking standards to short-term rentals because Fla. Stat. 509.032(7)(b) preempts STR-specific parking rules. Guests must park on a paved driveway or in a garage; on-street parking is limited to 72 hours under county and state law.
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...
Polk County does not impose its own occupancy cap on short-term rentals because Fla. Stat. 509.032(7)(b) preempts local STR-specific occupancy rules adopted after June 1, 2011. Maximum occupancy is set on the Florida DBPR vacation rental license issued under Fla. Stat. 509.241.
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...
2 cities in Polk County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
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