Marion County, FL Short-Term Rentals: Short-Term Rental Permits (2026)

Marion County does not impose a county-level short-term-rental permit on unincorporated properties; rentals are governed by Florida's statewide vacation-rental framework, which is preempted to the state under section 509.032(7), Florida Statutes. Any dwelling rented to guests more than three times per calendar year for periods of less than 30 days qualifies as a 'transient public lodging establishment' (s. 509.013(4)(a)1.) and, when it is a single-family through four-family house or condominium/cooperative unit, a 'vacation rental' (s. 509.242(1)(c)). Section 509.241(1) requires each such establishment to obtain a license from the Division of Hotels and Restaurants before operating. Operators must also collect Marion County tourist development tax and state sales tax.