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

Section 98-99 lists "Transient Rental Housing" as its own classification, taxed at a flat $10.00 a year regardless of the number of units or rooms involved. That sits apart from the "Hotels, Motels, Tourist Homes, Boardinghouses, Etc." classification in the same schedule, which is taxed at $3.00 for each room with a $10.00 minimum charge, so a large hotel pays far more than a single transient rental property under the room-based formula. Section 98-91(a) requires the local business tax receipt before the rental operates, treating a sign, listing, or advertisement indicating the property is being rented as prima facie evidence the tax is owed, and § 98-91(b) requires a separate receipt for each location.

Section 98-93(b) runs the tax year from July 1 through September 30, with the receipt expiring the following September 30, and unpaid tax draws a 10 percent penalty in October plus 5 percent for each additional month, capped at 25 percent of the amount due. Section 98-96 requires the receipt be displayed at the property or place of business. The code as adopted folds transient and short-term rental housing into this standard local business tax schedule rather than setting out a separate short-term rental registration ordinance, so the § 98-99 tax classification is the operative local requirement found in this code.