Clearwater, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Base fee (1-5 units)
- $31.50 under § 091.010
- Each additional unit
- $1.70
- Annual due date
- September 30 each year
- Delinquent fee
- 10% Oct. plus 5%/mo, max 25%
- Admin fee after Jan. 31
- 2x tax, capped at $250
- Operating before receipt
- 25% penalty fee
- Duplicate receipt fee
- $16.50
Summary
Clearwater requires a city business tax receipt for any single-family home, duplex, condo, townhouse, apartment, hotel room or bed-and-breakfast rented for less than 30 days. Appendix A section 091.010 sets the base fee at $31.50 for one to five units on the same parcel, plus $1.70 per additional unit, renewable every September 30.
091.010 SINGLE FAMILY/DUPLEX: Rental Period, less than 30 days, (See notes C and D) 1—5 units on the same or contiguous parcels 31.50 Plus, each additional unit 1.70 ...DELINQUENT FEE shall be ten percent for the month of October, plus an additional five percent for each subsequent month of delinquency, not to exceed 25 percent of the business tax, on business tax receipt not renewed by September 30th. ADMINISTRATIVE FEE shall be two times the annual business tax fee, with a maximum of $250.00, in addition to the 25 percent delinquent fee, on business tax receipt not renewed by January 31st. PENALTY FEE shall be 25 percent of the business tax due, for operating a business prior to obtaining a business tax receipt.
Full Breakdown
The city's Business Tax Receipt Schedule in Appendix A of the Code of Ordinances lists short-term rentals separately from standard, 30-day-or-longer leases. 70 tier to apartments, condos and townhouses, hotels and motels, and bed-and-breakfasts operating under 30-day terms. 40 of the Code. A receipt not renewed by September 30 is delinquent and, per the Appendix A fee notes, draws a delinquent fee of 10 percent for October plus an additional 5 percent for every following month of nonpayment, capped at 25 percent of the tax owed.
If the receipt still is not renewed by January 31, an administrative fee equal to twice the annual tax, capped at $250, applies on top of the delinquent fee. 12. 50 duplicate fee.
Violations & Fines
The finance director and city inspectors enforce the schedule; unpaid or expired receipts accrue the escalating October delinquent fee and January administrative fee automatically. Operating a short-term rental without ever securing the business tax receipt draws a 25 percent penalty fee plus the civil penalty process under section 1.12, and repeat or willful noncompliance can be referred to the Municipal Code Enforcement Board or county court under Article 7 of the Community Development Code.
Frequently Asked Questions
How much does Clearwater charge to rent my home short-term?
What happens if I miss the September 30 renewal?
Is the fee different for a hotel or bed-and-breakfast?
What if I never got a business tax receipt at all?
Sources & Official References
Other rules in Clearwater
How Clearwater compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Clearwater to another location·View the Florida short-term rentals overview
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