Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Bay County

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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

State sales tax
6% + 1% surtax
County tourist tax
5%, six months or less
Combined
About 12%
Platforms remit TDT?
No; host must
Filing
Monthly, by the 20th

Summary

A Bay County vacation rental owes about 12%: Florida's 6% state sales tax, a 1% county surtax, and Bay County's 5% Tourist Development Tax. Unlike most counties, Airbnb and Vrbo do NOT remit the local 5% - hosts must.

These county ordinances apply to unincorporated areas of Bay County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

For the exercise of such taxable privilege, a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations by the person charging or collecting the rental.

Source: Florida StatutesView official code

Full Breakdown

Short stays in Bay County's tourist district (Panama City Beach, Panama City, Mexico Beach, and the beach corridor) carry roughly 12% in taxes. Florida levies 6% state sales tax on rentals of six months or less under Fla. Stat. 212.03, plus a 1% Bay County discretionary surtax. On top, the county's 5% Tourist Development Tax is collected by the Bay County Clerk of Court. Returns are due monthly by the 20th, with a 2.5% collection allowance (capped at $30). Critically, Airbnb, Vrbo, and other platforms do not have an agreement to remit Bay County's TDT, so hosts must register and pay the 5% themselves - a frequent compliance trap.

Violations & Fines

Failing to collect or remit the 6% state tax, 1% surtax, or 5% Tourist Development Tax exposes hosts to back taxes, interest, and penalties (minimum $50) from the Florida Department of Revenue and Bay County Clerk.

Frequently Asked Questions

What taxes does a Bay County vacation rental owe?
About 12%: 6% Florida sales tax, a 1% county surtax, and Bay County's 5% Tourist Development Tax on stays of six months or less, remitted monthly by the 20th.
Does Airbnb collect Bay County's tourist tax?
No. Bay County has no agreement with Airbnb, Vrbo, or other platforms to remit its 5% TDT. You must register with the Bay County Clerk and pay it yourself.

Sources & Official References

Other rules in Bay County

Parking Rules: Street Parking LimitsSome RestrictionsNoise Ordinances: Quiet HoursSome RestrictionsNoise Ordinances: Construction HoursSome RestrictionsShort-Term Rental PermitsSome RestrictionsOccupancy LimitsSome RestrictionsNoise RulesSome RestrictionsNoise Ordinances: Decibel LimitsSome RestrictionsNoise Ordinances: Barking DogsSome RestrictionsParking Rules: Abandoned VehiclesSome Restrictions

All Bay County rules

How Bay County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Bay County to another location·View the Florida short-term rentals overview

Get notified when Taxes & Fees in Bay County, FL changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.