Jacksonville Beach, FL Short-Term Rentals: Taxes & Fees (2026)

The tax and fee duties sit in § 34-731(b), (d) and (e). Under (b)(4), no one may rent a unit short term without a Florida Department of Revenue certificate of registration for collecting and remitting sales surtaxes, transient rental taxes and other taxes required by law. Under (b)(6), the operator must maintain an active account with the Duval County Tax Collector for collecting and remitting tourist development taxes and other taxes required by law. The code prints no tax rate, so those rates come from the taxing authorities.

Two more charges apply under (b)(2) and (b)(3): a county business tax receipt from the Consolidated City of Jacksonville and Duval County, and a local business tax receipt from the City of Jacksonville Beach under Chapter 15. The amounts are set in those separate ordinances.

The city's registration fees are set by the City Council. Subsection (d)(3) says an annual single or collective registration certificate fee is paid in an amount determined by resolution of the City Council. Subsection (d)(4) states the purpose: the fees are implemented to cover the costs of administration of the registration certificate, inspection and enforcement programs. Subsection (e) adds that each owner seeking initial issuance, annual renewal, transfer of ownership or modification submits an application along with an application fee, also set by Council resolution.

A further charge appears in the inspection rules: if the responsible party fails to admit an inspector at a scheduled appointment, the owner is charged a no-show fee set by Council resolution. Registration certificates can be issued as a single or collective certificate.