Palm Beach County Permit Requirements Rules (2026) — What You Need to Know
Some RestrictionsKey Facts
- Tourist Development Tax Rate
- 6%
- State Sales Tax (additional)
- 6% + 1% surtax
- Rental Definition
- Less than 6 months (180 days)
- Required Registrations
- TDT account, BTR, DBPR license
- TDT Filing
- Monthly (late after 20th)
- Enforcement Agency
- PBC Tax Collector / DBPR
The Short Version
Short-term rental operators in unincorporated Palm Beach County must obtain a Tourist Development Tax (TDT) account number from the Tax Collector, a Business Tax Receipt (BTR) from the county, and a state license from the Florida DBPR. The county imposes a 6% Tourist Development Tax on all transient rentals of six months or less, in addition to the state sales tax. Unincorporated Palm Beach County does not impose zoning restrictions specifically prohibiting short-term rentals, but operators must comply with all building, fire, and safety codes.
Full Breakdown
Operating a short-term rental in unincorporated Palm Beach County requires compliance with both state and county regulations. At the state level, all vacation rental operators must obtain a license from the Florida Department of Business and Professional Regulation (DBPR). Operating without a DBPR license can result in substantial fines, cease-and-desist orders, and forced closure of the rental.
At the county level, operators must register for a Tourist Development Tax (TDT) account with the Palm Beach County Tax Collector. The TDT rate is 6% of the total taxable rental receipts, applied to all transient accommodations of six months or less. This tax is collected from guests at the time of payment and remitted to the Tax Collector on a monthly basis, with reports due on the 1st and considered late after the 20th of the following month. Late filings incur interest and penalties.
Operators must also obtain a Business Tax Receipt (BTR) for each rental property from Palm Beach County. The TDT is collected in addition to the Florida state sales tax of 6% plus the Palm Beach County discretionary surtax of 1%, bringing the total tax burden on short-term rentals to approximately 13%. Online platforms such as Airbnb and Vrbo do not automatically remit TDT to the Palm Beach County Tax Collector, so hosts are personally responsible for this obligation.
Property owners should be aware that renting out a primary residence for more than 30 days per year as a short-term rental may jeopardize the homestead tax exemption. Individual municipalities within the county, such as the Town of Palm Beach (which prohibits all short-term rentals) and West Palm Beach, may impose additional restrictions.
What Happens If You Violate This?
Failure to register for and collect the Tourist Development Tax is a violation enforced by the Palm Beach County Tax Collector. Late TDT filings incur interest and penalties. Operating without a DBPR license can result in fines, cease-and-desist orders, and closure of the rental operation. The county code enforcement citation system allows civil penalties of up to $500 per violation for local code infractions, with repeat violations escalating through the Special Magistrate process to potential fines of $5,000 per day.
Frequently Asked Questions
What taxes do short-term rental hosts need to collect in Palm Beach County?
Does Palm Beach County require a specific short-term rental permit?
Are short-term rentals allowed everywhere in Palm Beach County?
Sources & Official References
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