Flagler County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State tax registration
- Florida Department of Revenue certificate required
- Annual certificate fee
- Set by board of county commissioners resolution
- Application fee
- Charged on initial, renewal, transfer, modification
- No-show fee
- Charged for missed inspection appointments
- Initial certificate validity
- Only through December 31, 2016
Summary
Flagler County short-term vacation rental owners must register with the Florida Department of Revenue to collect and remit tourist development, sales surtax and transient rental taxes, and pay an annual county certificate fee plus an application fee, both set by resolution of the board of county commissioners to cover certificate administration and inspections.
3.Obtaining a Florida Department of Revenue certificate of registration for purposes of collecting and remitting tourist development taxes, sales surtaxes, and transient rental taxes; ... An annual certificate fee shall be paid for each dwelling unit certified as a short-term vacation rental, in an amount to be determined by resolution of the board of county commissioners, to cover the costs of administration of the Certificate and inspection program.
Full Breakdown
S. Highway 1, per subsection A) to obtain a Florida Department of Revenue certificate of registration so tourist development taxes, sales surtaxes and transient rental taxes are collected and remitted on every rental. That sits alongside the county's own business tax receipt required under Chapter 19. 14(D) requires an annual certificate fee for each certified dwelling unit, with the amount set by board of county commissioners resolution to cover the cost of administering the certificate and running the inspection program; each dwelling unit needs its own certificate and its own fee, so a duplex with two rented units pays twice.
14(E) adds an application fee, also set by resolution, due with every initial application, renewal, transfer or modification request. 14(F)(3) authorizes a 'no-show' fee, again set by resolution, to cover the wasted inspection trip. The initial certificate issued under the 2015 ordinance was only valid through December 31, 2016, after which certificates run on the annual August 1 to October 1 renewal cycle described in subsection E.
Violations & Fines
Failing to register for or remit the state tourist development tax, or failing to pay the certificate, application or no-show fees, is a violation of Section 3.06.14 subject to the enforcement in subsection K: a warning with a correction period on a first offense, escalating to a civil citation with board-set fines for repeat violations, plus the county's authority to refer the matter to the Florida Department of Revenue, the county tax collector or the property appraiser.
Frequently Asked Questions
What taxes does an STR owner have to register for?
How much is the annual certificate fee?
Is there a penalty for missing a scheduled inspection?
Sources & Official References
Other rules in Flagler County
How Flagler County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Flagler County to another location·View the Florida short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.