The Short Version
Florida law does not use the phrase "short-term rental." The legal term is "transient public lodging establishment." Most properties that people call a "short-term rental, vacation rental, or Airbnb/VRBO" fall under this definition. If you rent any home or room for 6 months or less, even for one weekend, you must collect and pay Duval County’s 6% Tourist Development Tax. Platforms like Airbnb and VRBO, etc. do not pay this tax for you. Go to the Short-Term Rentals Tax Collector page for more information.
- Rented to guests more than three (3) times in a calendar year, for stays of fewer than 30 consecutive days each; or
- Advertised or held out to the public as a place regularly rented to guests for stays of fewer than 30 consecutive days.
If either of these describes your property, the requirements on this page likely apply to you.
Reference: Florida Statutes § 509.013
Two Things People Often Miss
You don't have to complete a single successful rental. If you advertise or hold out your property for short stays, it can meet the definition on its own.
Listing on Airbnb, VRBO, or Booking.com does not, by itself, make your property a short-term rental and not listing there doesn't automatically exempt you. What matters is how the property is used and classified, and whether it meets the definition in Florida law.
Are There Exceptions?
Yes. Florida law provides certain exclusions from the definition of a public lodging establishment. If you think your situation might qualify for an exclusion, review Florida Statutes § 509.013 or contact the appropriate state agency before you assume the rules don't apply.
A note for beach area or town of Baldwin owners: If your property is in a beach city or the town of Baldwin, those communities set their own rules. Please check directly with your city or town hall.
Does This Apply to My Property?
| Question | If Yes |
|---|---|
Do you rent to guests for stays under 30 days at a time? | You likely meet the definition. |
Have you done so — or do you plan to — more than 3 times in a year? | You likely meet the definition. |
Do you advertise the property for short stays (even if unbooked)? | You meet the definition. |
Still not sure? | Review § 509.013 or contact the appropriate agency. |
What's Next?
Meeting the definition of a transient public lodging establishment means additional requirements apply. From here, review the rest of the Short-Term Rental checklist, including:
- A state license from the Florida Department of Business & Professional Regulation (DBPR) generally required for public lodging establishments, subject to exceptions. (Ref: Florida Statutes §§ 509.241 and 509.242)
- Obtain a Duval County Local Business Tax Receipt.
- A fire and life safety inspection through the Jacksonville Fire and Rescue Department (JFRD). (Ref: Florida Statutes § 633.206; Fla. Admin. Code Ch. 69A-43)