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

Owner-occupied home sharing is only a lawful accessory use under Chapter 58, Part 5B(19) for hosted visits where the owner or tenant lives on-site, with a single booking at a time; leasing an entire unit for short-term transient use is not allowed outside that framework (Sec. 989). To operate, the host must register with the City under Sec. " That registration carries a distinct tax obligation: Sec. " The code does not set the tax rate itself, remittance is tied to whatever sales and tourist development tax rates apply under state and county administration, but failure to remit is a code compliance issue for the City registration, not merely a state tax matter.

Sec. 990(e) adds an enforcement tool relevant to tax and fee compliance: any advertising or advertisement for renting a room or part of a residential property, regardless of length or frequency of turnover, "is admissible in any enforcement proceeding and raises a rebuttable presumption that the residential property is being used as a home sharing use," which the Planning Official can use to identify unregistered, untaxed listings. Because the registration fee amount is set by council resolution rather than fixed in the Code text itself, hosts must check the current fee schedule published by the Planning Official rather than assume a flat number carries over year to year.