Polk County cannot run a licensing scheme, but it does require every vacation-rental operator to obtain a Class B local business tax receipt for each rental location and register a Tourist Development Tax account.
The Polk County Tax Collector requires anyone renting short-term accommodations for six months or less—including via Airbnb, Vrbo, FlipKey or HomeAway—to obtain a Class B county local business tax receipt for each rental location, plus proof of a corresponding DBPR state license and compliance with the county's Tourist Development Tax rules. A limited exception applies to properties rented three or fewer times per year for stays of thirty days or less.
Renting without the required business tax receipt exposes the operator to county collection action; the receipt is denied without proof of the DBPR state license.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Polk County, FL
Polk County addresses hoarding through its nuisance-numbers and animal-care provisions plus Florida's cruelty law. Keeping animals in numbers or conditions t...
Polk County, FL
Polk County follows state law: intentionally feeding bears, alligators, and certain other wildlife is prohibited by Florida's FWC. Penalties under FS 379.412...
Polk County, FL
Polk County does not prohibit backyard composting; UF/IFAS Polk Extension actively promotes home composting. Compost piles must not become a nuisance overgro...
Polk County, FL
Polk County's Land Development Code does not prohibit artificial turf on residential property, but its landscaping standards for new development favor living...
Polk County, FL
Polk County's Land Development Code requires new non-residential and multifamily development to use water-efficient, Florida-friendly landscaping, with nativ...
Polk County, FL
Neither Polk County nor Florida restricts residential rainwater harvesting; rain barrels and cisterns are legal and encouraged for conservation. SWFWMD and U...
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