Jacksonville (consolidated city-county for Duval County) has no STR-specific registration ordinance. After a November 2022 court ruling held the city's pre-2011 zoning provisions did not qualify for grandfathering under Florida Statute 509.032(7)(b), the city cannot impose STR-specific rules. Hosts must still hold a state DBPR vacation rental license under FS 509.241 and a Duval County Local Business Tax Receipt.
Florida Statute 509.032(7)(b) preempts local governments from prohibiting vacation rentals or regulating their duration or frequency, except where a local ordinance was adopted on or before June 1, 2011. Jacksonville attempted to apply its generic Chapter 656 zoning provisions to STRs, but in November 2022 a Florida court ruled those provisions did not qualify as a pre-2011 STR-specific ordinance, leaving the city without enforceable STR registration rules. Operators in Jacksonville (which is the consolidated government for all of Duval County except the separately incorporated Beaches and Baldwin) must still: (1) obtain a Vacation Rental Dwelling license from the Florida Department of Business and Professional Regulation under FS 509.241, (2) register with the Florida Department of Revenue and the Duval County Tax Collector to collect the 7.5% state and discretionary sales tax plus the 6% Duval Tourist Development Tax, and (3) obtain a Local Business Tax Receipt from the Duval County Tax Collector at 231 E. Forsyth Street. Confirm current city policy with the Jacksonville Planning and Development Department at (904) 255-7800.
Operating without the state DBPR vacation rental license under FS 509.241 is a state violation enforced by DBPR's Division of Hotels and Restaurants. Failing to remit the 6% Duval Tourist Development Tax or the state sales tax is enforced by the Florida Department of Revenue and Duval County Tax Collector. Confirm current local enforcement posture with the Planning and Development Department.
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