Palm Beach County, FL Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Applies to
- Hosting platforms and booking services
- Core duty
- Verify host's TDT + BTR before listing
- Ad rule
- TDT/BTR numbers on every advertisement
- Coverage area
- Unincorporated Palm Beach County only
- Penalty default
- Up to $500 fine, 60 days jail
Summary
Airbnb, Vrbo and other hosting platforms operating in unincorporated Palm Beach County must verify each host holds an active Tourist Development Tax account and Business Tax Receipt before listing a short-term rental, and post both numbers on every ad.
Prior to accepting a Short Term Rental for listing on a Hosting Platform or through a Booking Service, both shall require the Host to provide a valid TDT account number and BTR that is active and registered with the Tax Collector's Office. The BTR and TDT account number must be provided on each piece of advertisement.
Full Breakdown
Under Palm Beach County Code § 17-117(c), any Hosting Platform or Booking Service, Airbnb, Vrbo, Booking.com and similar sites, must confirm a host holds a valid, active Tourist Development Tax (TDT) account and Business Tax Receipt (BTR) with the county Tax Collector before accepting a short-term rental listing, and both numbers must appear on every advertisement. Platforms must also collect TDT taxes on all rental activity and pass the funds to the host, who remits them to the Tax Collector. This applies only in unincorporated Palm Beach County, West Palm Beach, Boca Raton, Delray Beach, Boynton Beach and Jupiter set their own rules.
Violations & Fines
Violating § 17-117 can trigger BTR/TDT revocation, forcing a host to wait a year before re-registering; unspecified offenses default to the county's general penalty of up to a $500 fine or 60 days in jail per day, per Code § 1-11.
Frequently Asked Questions
Does Airbnb have to verify my rental is registered in Palm Beach County?
Does this rule apply in West Palm Beach or Boca Raton?
Sources & Official References
Other rules in Palm Beach County
Florida rules heatmap·Compare Palm Beach County to another location·View the Florida short-term rentals overview
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