Regulatory Overview
State STR LicenseRequired
State Preemption LawYes — Protects Hosts
Permit RequiredSTATE_DBPR
Owner-Occupied RequiredNo
Last Verified2026-03
Tax Breakdown
6%
State Sales Tax
6%
Lodging / TOT
Est. Total Tax Burden~13.5%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
State preempts local STR bans (2011 law). Florida DBPR vacation rental license required for rentals under 30 days more than 3 times/year. County tourist development tax (varies 2-6%). Safety inspections required.
Major City Rules
5 cities tracked
Miami Beach
Highly Restricted
State preemption applies but city imposes heavy fines for code violations, neighborhood restrictions
Orlando
Host Friendly
DBPR license required, Osceola/Orange County rules vary
Tampa
Moderate
DBPR license required, some zones restricted
Key West
Highly Restricted
Historic district rules limit STRs, permit caps
Destin / 30A
Host Friendly
Walton County STR-friendly, DBPR license required
Housing Market Data — US Census ACS
ACS 5-Year 2022
9,915,957
Total Housing Units
15.8%
Vacancy Rate
66.9%
Owner-Occupied
33.1%
Renter-Occupied
845,395
Seasonal/Vacation Units
8.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.