Florida imposes a 6% state sales tax plus a 1% discretionary surtax on rentals of living accommodations for six months or less, applying universally to short-term rentals.
Under Section 212.03, Florida Statutes, every person renting living quarters or sleeping accommodations for periods of six months or less must collect and remit a 6% transient rentals tax. Counties may also impose tourist development taxes (bed taxes) of up to 6% under Section 125.0104. Hosting platforms like Airbnb and Vrbo collect and remit state-level tax automatically under registered agreements with the Department of Revenue, but operators remain responsible for verifying compliance.
Failure to collect or remit transient rental tax is subject to penalties of 10% per month up to 50%, plus interest and potential criminal charges for willful evasion under Section 212.15.
Martin County, FL
Under Martin County Code section 67.305, construction, repair, alteration, or demolition work on buildings, structures, roads, or projects is prohibited betw...
Martin County, FL
Martin County regulates noise under Chapter 67, Article 10 of the Code of Ordinances (Environmental Control). Section 67.305 prohibits specified noises and e...
Martin County, FL
Under Martin County Code Ch. 115 (Motor Vehicles and Traffic), no person may leave a salvage, junked, or abandoned vehicle on any road, street, alley, highwa...
Martin County, FL
Storage and parking of recreational vehicles β including boat trailers, camping trailers, travel trailers, motorized dwellings, and tent trailers β on reside...
Martin County, FL
Martin County Code section 9.90 requires that dogs in unincorporated Martin County be restrained by a leash, chain, or other similar device when off the owne...
Stuart, FL
Stuart, FL currently prohibits backyard chickens citywide under Code of Ordinances Chapter 8 (Animals). On May 7, 2026, the Community Redevelopment Board vot...
See how Stuart's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.