Polk County, FL Short-Term Rentals: Permit Requirements (2026)

Florida Statute 509.013 classifies rentals of less than 30 days as 'transient public lodging,' which requires a state license from the Department of Business and Professional Regulation (DBPR) under F.S. 509.241. The 2011 state preemption codified at F.S. 509.032(7)(b) bars Polk County from banning vacation rentals or restricting how often or how long owners may rent them; the County may, however, regulate parking, noise, trash, building safety, and require local registration. Polk County requires a Class B local Business Tax Receipt for each short-term rental location, with proof of an active DBPR license required before issuance. The Tourist Development Tax (TDT) is 5% on rentals of six months or less, collected from guests at the time rent is charged and remitted monthly to the Polk County Tax Collector by the 20th of the following month. Combined with Florida's 6% state sales tax and Polk County's 1% discretionary sales surtax, the total transient lodging tax is 12%. Airbnb collects and remits the Polk County TDT and Florida state sales taxes for stays of 182 nights or fewer; VRBO collection varies by listing. Polk County is a major Disney-area tourism market (Davenport, Champions Gate, Four Corners, Haines City), and STR enforcement is active in unincorporated areas. ADUs in unincorporated Polk County may not be operated as short-term rentals under Ordinance No. 25-018. Cities such as Lakeland, Winter Haven, and Davenport may impose additional registration and zoning rules; check the municipal code where the rental is located.