Pasco County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Code Section
- LDC Sec. 530.21 (Ord. 99-21)
- Tax
- Tourist Development Tax (Pasco County Code)
- Tax Trigger
- Rentals of 6 months or less
- State Authority
- F.S. 125.0104
- Registration
- Annual, fee set by BCC resolution
- Also Required
- DBPR Ch. 509 license + business tax receipt
Summary
All Pasco County short-term rentals, transient lodging, and bed-and-breakfasts rented for six months or less are subject to the county's Tourist Development Tax under the Pasco County Code, and operators must register each unit annually and pay a registration fee set by the Board of County Commissioners.
All short-term rentals, transient lodging, and bed and breakfasts on which payment is made to rent, lease, let, or use for a period of 6 months or less are subject to the County's Tourist Development Tax and collections, Chapter 102 of the Pasco County Code. Any dwelling unit which does not comply with this provision shall no longer be utilized as a short term rental.
Full Breakdown
Land Development Code Section 530.21 requires the property owner (and management company, if any) to register each short-term rental unit annually with the county and pay a registration fee established by resolution of the Board of County Commissioners. The ordinance further provides that all short-term rentals, transient lodging, and bed-and-breakfasts on which payment is made to rent, lease, let, or use for a period of six months or less are subject to the county's Tourist Development Tax and collections under the Pasco County Code. The county's authority to levy this tax comes from Florida Statute 125.0104, the Local Option Tourist Development Act, which lets any county impose a tourist development tax on the rental or lease of living quarters for a term of six months or less. Operators must also obtain a Florida Department of Business and Professional Regulation public lodging license under Chapter 509 and a county occupational/business tax receipt.
Violations & Fines
Failure to register, pay the registration fee, or remit the Tourist Development Tax is a violation of LDC Section 530.21; under the ordinance a dwelling unit that does not comply may no longer be utilized as a short-term rental. Registration fees and fines are deposited in a separate county account to fund additional code-compliance officers.
Frequently Asked Questions
Do I have to collect tourist tax on a Pasco County vacation rental?
What registrations does a Pasco County short-term rental operator need?
What happens if I don't pay the tourist tax or register?
Sources & Official References
Other rules in Pasco County
How Pasco County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Pasco County to another location·View the Florida short-term rentals overview
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