Monroe County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Rate
- 1% of total rent charged
- Citation
- Monroe County Code § 23-178
- Applies to
- rentals of six months or less
- Collected by
- Monroe County Tax Collector
- Use of funds
- 50% land authority, 50% general fund
Summary
Short-term and vacation rentals in the unincorporated Florida Keys (Monroe County) pay a 1 percent tourist impact tax on top of the county's 4 percent tourist development tax, because the entire county is a state-designated area of critical state concern. Monroe County Code § 23-178 levies the tax on every rental of six months or less and splits the money between land buying and the general fund.
(a)Pursuant to the provisions of F.S. § 125.0108, there is hereby levied and imposed a tourist impact tax within the area of the county designated areas of critical state concern by F.S. §§ 380.055 and 380.0552, F.A.C. ch. 28-36, and F.A.C. ch. 28-25, upon the privileges and in the amount described in subsections (b) and (c) of this section.(b)Every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six months or less, unless such establishment is exempt from the tax imposed by F.S. § 212.03, is exercising a taxable privilege on the proceeds therefrom under this section.(c)The tourist impact tax shall be levied at the rate of one percent of each dollar and major fraction thereof of the total consideration charged for such taxable privilege.
Full Breakdown
0552, the county layers an extra levy onto short-term rentals. 03. 00 the prior quarter. The tax collector can audit a host's books and records, must give 60 days' written notice before a scheduled audit unless the host requests an emergency audit, and keeps up to three percent of what it collects for administration. Once collected, the 1 percent splits evenly: half goes to the Monroe County Land Authority to buy property within the area of critical state concern, and half goes to the county's general fund for ad valorem tax containment.
This 1 percent is separate from, and in addition to, the county's 4 percent Tourist Development Tax under Monroe County Code § 23-197, so a short-term rental host in the unincorporated Keys collects both taxes on the same rent.
Violations & Fines
A host or rental agent who collects rent but fails or refuses to charge and collect the 1 percent tourist impact tax, or who advertises that the tax will be absorbed or refunded, commits a second-degree misdemeanor under Monroe County Code § 23-178, punishable under F.S. §§ 775.082 or 775.083. Refusing to let the tax collector examine required rental records is a separate offense, and unpaid tax becomes a lien collectible by warrant or tax execution.
Frequently Asked Questions
Do short-term rentals in the unincorporated Keys pay a special tax beyond the regular tourist tax?
Who collects the 1 percent tourist impact tax from guests?
What happens if a short-term rental host doesn't collect the tax?
Sources & Official References
Other rules in Monroe County
How Monroe County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Monroe County to another location·View the Florida short-term rentals overview
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