SB 280 (2024) authorizes Florida counties and cities to require STR registration. Palm Beach County requires Tourist Development Tax account registration with the Tax Collector and a Business Tax Receipt. A formal county-wide STR registry has not yet been adopted in unincorporated PBC, but several incorporated cities have done so.
Under FL §509.032 as amended by SB 280, local governments may require: registration with reasonable fees, designation of a responsible party reachable 24/7, posting of registration number in advertisements, and inspection prior to issuance. PBC currently relies on the Tax Collector BTR system and TDT registration as its registration framework. The Town of Palm Beach Shores, Lake Worth Beach, and Lantana have adopted standalone STR registration ordinances. Operators should monitor PBC Board of County Commissioners agendas for forthcoming countywide STR registration ordinance.
Failure to register for TDT: 10 percent late penalty plus interest. Failure to obtain BTR: civil penalty up to 250 percent of tax under FL §205.053. Future county registration violation likely $500 fine per SB 280 framework.
See how Palm Beach County's registration rules rules stack up against other locations.
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