Leon County, FL Short-Term Rentals: Registration Rules (2026)

Unincorporated Leon County does not operate a dedicated short-term-rental registration program (the kind some Florida counties adopted with rental certificates and inspections). Florida Statutes § 509.032(7) preempts most such local regulation of vacation rentals. The registration that does apply is tax registration: the Leon County Tax Collector requires the owner, operator, or agent of eligible accommodations to register for a tourist development tax account before collecting and remitting the tax. The county's Tourist Development Tax Registration form requires the rental property name and address, owner/management contact information, the type of rental facility (condo, apartment, hotel, motel, etc.), and the number of units, and asks the applicant to certify whether the accommodations are subject to, exempt from, or not engaged in short-term leasing. The tax program is authorized by Chapter 125.0104, Florida Statutes and Leon County Ordinance No. 11-46 (codified in the Leon County Code of Laws, Chapter 11, Article III). Separately, operators of qualifying whole-unit vacation rentals must register with DBPR for a state vacation-rental license under Chapter 509. Owners must also register for and collect Florida sales/transient rental tax through the Department of Revenue. Records must be kept at least three years for audit by the Tax Collector.