Polk County, Florida Short-Term Rental Regulation: A Guide For Airbnb Hosts

What are Short-Term Rental (Airbnb, VRBO) Regulations in Polk County, Florida?

Short-term rentals, such as those listed on Airbnb and VRBO, have become increasingly popular in Polk County, Florida. However, it's important for hosts to understand and comply with the local regulations governing these rentals. This article provides an overview of the key rules and requirements for operating a short-term rental business in Polk County.

Starting a Short-Term Rental Business in Polk County

To legally operate a short-term rental in Polk County, hosts must obtain the necessary licenses and registrations from both the county and state authorities. According to the Polk County Tax Collector's office, "An individual or business that rents or leases short-term rental accommodations in Polk County for a period of six months or less (hotels, motels, rental dwellings, vacation homes, etc.) must obtain a Class B county local business tax receipt for each rental location."

This requirement applies to individuals renting through booking platforms like Airbnb, Flipkey, HomeAway, or VRBO. Proof of an applicable state license from the Florida Department of Business and Professional Regulation is also required before the county will issue a local business tax receipt.

Polk County defines a short-term rental as "a dwelling unit, or portion thereof, that is rented for a period of less than 30 consecutive days." This definition covers properties advertised or held out as regularly rented to guests.

On the Bigger Pockets forum, one user shared their experience: "I have been told to apply for and obtain Florida state business license/permit and a county business license/permit to operate STR in Polk county, FL." This highlights the importance of obtaining both state and local permits.

Short-Term Rental Licensing Requirements in Polk County

To legally operate a short-term rental in Polk County, Florida, hosts must obtain the necessary licenses and registrations from both the county and state authorities. Here's a detailed list of the requirements based on the official Polk County Tax Collector's website:

• Obtain a Class B County Local Business Tax Receipt: An individual or business renting short-term accommodations (6 months or less) in Polk County must obtain a Class B county local business tax receipt for each rental location. This applies to rentals through platforms like Airbnb, Flipkey, HomeAway, or VRBO.
• Provide Proof of State License: Before the county will issue a local business tax receipt, hosts must provide proof of an applicable state license from the Florida Department of Business and Professional Regulation (DBPR).
• Submit Application and Payment: To obtain a county local business tax receipt, complete the application form and mail it or drop it off at any Polk County Tax Collector Service Center, along with the applicable payment. Applications are available online in PDF format for July through September and October through June.
• Pay Required Fees: The fees for a short-term rental license in Polk County consist of a $50 application fee for new applications, a $10 Hospitality Education Program (HEP) fee, and a license fee based on the number of rental units and the time left in the renewal cycle (full or half-year). License fees vary by county and application date.
• Wait for Processing: Once the application and payment are submitted, the Business Tax Receipt will be mailed within 5-7 business days.
• Renew Annually: County local business tax receipts must be renewed annually by September 30th each year. Renewals can be done by mail, online, or in person at a Tax Collector's Service Center.

Failure to comply with these licensing and registration requirements can result in fines and penalties. The Polk County Sheriff's Office will report incidents involving short-term rentals to Code Enforcement for investigation of code violations. If a violation is determined, a code action may be brought against the property owner, renter, and property management company, resulting in fines of up to $15,000.

It's crucial for short-term rental hosts in Polk County to obtain the necessary licenses and follow all regulations to avoid potential issues and ensure a successful and compliant rental business.

Required Documents for Polk County Short-Term Rentals

To operate a short-term rental in Polk County, Florida, hosts must obtain the necessary licenses and registrations from both the county and state authorities. Here are the key documents required:

1. Polk County Short-Term Rental Registration Certificate: Hosts must register their short-term rental property with Polk County and obtain a registration certificate. This process involves submitting an application, providing proof of ownership or legal authority to rent the property, and paying the applicable fees.
2. Florida Department of Business and Professional Regulation (DBPR) License: The state of Florida mandates that short-term rental operators obtain a DBPR license, commonly referred to as the "hotel license" or "lodging license," if they rent their property more than three times in a calendar year for periods of less than 30 days. To obtain the license, hosts must submit an application, pay the required fees, and meet specific criteria, such as passing inspections and providing proof of liability insurance.
3. Florida Department of Revenue Certificate: Hosts are required to register with the Florida Department of Revenue to collect and remit applicable taxes, such as the state sales tax and local tourist development taxes. This registration process involves obtaining a certificate and setting up an account for tax remittance.
4. Proof of Ownership or Tenancy: Hosts must provide proof that they own the property or have the legal authority to rent it out. This can include a deed, property tax bill, or a signed lease agreement if the host is a tenant.
5. Identification Documents: Hosts may need to provide a valid government-issued ID, such as a driver's license or passport, to verify their identity during the registration and licensing process.
6. Proof of Address: Hosts may be required to provide proof of the rental property's address, such as a utility bill or property tax statement.
7. Liability Insurance: Some jurisdictions may require hosts to provide proof of liability insurance coverage for their short-term rental property.

It's crucial for hosts to ensure they have obtained all the necessary licenses, registrations, and documents before listing their properties for short-term rentals. Failure to comply with these requirements can result in significant fines or penalties imposed by the county or state authorities.

Hosts should consult the official Polk County and Florida state websites, ordinances, and laws for the most up-to-date and accurate information on the required documents and processes for operating a short-term rental. Additionally, seeking guidance from local authorities or professional advisors can help ensure full compliance with all applicable regulations.

Polk County Short-Term Rental Taxes

When operating a short-term rental business in Polk County, Florida, it's crucial to understand the various taxes that apply to your rental income. Here's a breakdown of the key taxes you'll need to collect and remit:

Polk County Tourist Development Tax (TDT): This tax is set at 5% of the total rental price, including any cleaning fees, for stays of 6 months or less. Hosts are responsible for collecting this tax from guests and remitting it to the Polk County Tax Collector's Office on a monthly basis. The TDT is due on the first of each month following the collection period and becomes delinquent if not paid by the 20th of that month.

Florida Sales and Use Tax: In addition to the TDT, short-term rental hosts must also collect and remit the Florida Sales and Use Tax. The state sales tax rate is 6%, plus a discretionary rate that varies by county. In Polk County, the total Sales and Use Tax rate is 7%. This tax applies to the total rental price, including any cleaning fees, and must be remitted to the Florida Department of Revenue.

Occupancy Tax: Airbnb collects and remits the Polk County Tourist Development Tax (5%) on behalf of hosts for reservations of 182 nights or shorter. However, if you receive bookings through other platforms or directly, you are responsible for collecting and remitting this tax to the county.

In summary, the combined tax rate for short-term rentals in Polk County is 12%, consisting of the 5% Tourist Development Tax and the 7% Sales and Use Tax.

Potential Write-Offs and Deductions

As a short-term rental host, you may be eligible for various tax write-offs and deductions that can help reduce your overall tax liability. Some common deductions include:

1. Mortgage interest
2. Property taxes
3. Insurance premiums
4. Utilities (electricity, water, gas, internet, etc.)
5. Cleaning and maintenance expenses
6. Repairs and replacements
7. Supplies (toiletries, linens, etc.)
8. Advertising and marketing costs
9. Legal and professional fees
10. Depreciation of rental property and equipment

It's essential to keep accurate records of all your rental-related expenses and consult with a tax professional to ensure you're claiming all eligible deductions. By understanding the applicable taxes and potential write-offs, you can better manage your short-term rental business and optimize your profitability in Polk County.

Florida-Wide Short-Term Rental Rules

In addition to Polk County's specific regulations, short-term rental hosts must also comply with Florida's statewide laws and ordinances. These rules provide a framework for the operation of vacation rentals across the state while still allowing for some local control.

One of Florida's key statewide mandates is that if you rent a property more than three times a year for periods of less than 30 days, it is considered a short-term rental and must be licensed through the Department of Business and Professional Regulation (DBPR). This licensing requirement applies regardless of whether you are renting out an entire property or just a room.

Florida law also prohibits local governments from banning short-term rentals outright or regulating the length and frequency of stays. However, in 2014, the Legislature passed a law allowing local authorities more power to regulate issues related to short-term rentals, such as parking, garbage collection, and noise.

In 2024, the Florida Legislature passed a bill creating uniform regulations for all short-term rentals in the state. Key provisions include:

1. Creation of a statewide database for short-term rentals
2. Allowing local governments to require registration and charge reasonable fees
3. Enabling local authorities to require inspections, emergency contacts, and occupancy limits
4. Permitting suspension of licenses for repeated violations of general laws

This new legislation, set to take effect July 1, 2024, aims to standardize short-term rental regulations across Florida while still preserving some local control. It upholds stricter local laws passed before June 1, 2011, and county ordinances introduced before 2016.

In terms of taxes, short-term rental hosts in Florida must register with the Department of Revenue for a sales tax certificate. They are responsible for collecting and remitting state sales taxes and any applicable county discretionary sales surtaxes. Some counties also impose their own local option transient rental taxes.

While major short-term rental platforms like Airbnb and Vrbo automatically collect and remit state lodging taxes on behalf of hosts, they may not collect local and county taxes. Hosts are ultimately responsible for ensuring compliance with all tax obligations.

By understanding and adhering to these statewide regulations in conjunction with Polk County's specific rules, short-term rental operators can ensure they are operating legally and responsibly in Florida's dynamic vacation rental market.

Does Polk County Strictly Enforce STR Rules?

While Polk County has regulations in place for short-term rentals, the enforcement of these rules appears to be somewhat inconsistent. Many hosts continue to operate Airbnbs and other vacation rentals in the county despite the various requirements and restrictions.

On the Bigger Pockets forum, one user shared their experience: "Osceola County and Polk County allow STR, Orange County does not." This suggests that, compared to some neighboring counties, Polk County is relatively Airbnb-friendly. However, the existence of rules and the potential for enforcement still create a complex environment for hosts.

Another Bigger Pockets user mentioned operating a successful short-term rental near Legoland, which is located in Polk County. They noted a slight slowdown in bookings but attributed this to their unique offering of farm animals as an attraction for families. This anecdote indicates that hosts are finding ways to operate STRs in the county, even if they must navigate the regulatory landscape.

On Reddit, a user in the r/airbnb_hosts subreddit discussed their experience with short-term rentals in Kissimmee, Florida, which is partially located in Polk County. They mentioned that demand for STRs in the area seems high, with many properties showing nearly full availability calendars. However, they also inquired about the need to pay sales and bed taxes, highlighting the ongoing tax obligations for hosts in the county.

While these experiences suggest that many hosts continue to operate STRs in Polk County, it's important to note that the county does have the authority to enforce its regulations. The potential for fines, penalties, and legal action remains a concern for hosts who do not comply with local rules.

In conclusion, while Polk County may be more Airbnb-friendly than some neighboring areas, it still presents a complex regulatory environment for short-term rental hosts. Many continue to operate despite the rules, but the risk of enforcement actions persists. Prospective hosts should carefully research the specific regulations that apply to their property and take steps to ensure compliance to minimize potential issues.

How to Start a Short-Term Rental Business in Polk County

Starting a short-term rental business in Polk County, Florida, can be a rewarding venture, but it's essential to follow the proper steps to ensure compliance with local regulations and set yourself up for success. Here's a step-by-step guide to help you get started:

1. Research local regulations: Before investing in a property or listing your existing home, thoroughly research Polk County's short-term rental regulations. Familiarize yourself with zoning laws, occupancy limits, licensing requirements, and any other rules that may apply to your specific location.
2. Obtain necessary licenses and permits: In Polk County, you'll need to obtain a Class B county local business tax receipt for each short-term rental location. You must also provide proof of a state license from the Florida Department of Business and Professional Regulation (DBPR). Submit your application, along with the required fees, to the Polk County Tax Collector's office. Start the licensing process early, as it may take some time to gather all the necessary documents and receive approval.
3. Register with tax authorities: Register your short-term rental with the Florida Department of Revenue to obtain a sales tax certificate. You'll be responsible for collecting and remitting state sales taxes and any applicable county taxes. Some platforms like Airbnb collect and remit state taxes on your behalf, but you may still need to handle local taxes yourself.
4. Prepare your property: Ensure your rental property is clean, well-maintained, and equipped with all the necessary amenities to provide a comfortable stay for your guests. Consider hiring a professional cleaning service between bookings to maintain a high standard of cleanliness.Create a detailed inventory of your property's contents to keep track of any damages or missing items.
5. Set competitive rates: Research the short-term rental market in your area to determine competitive pricing for your property. Consider factors like location, amenities, and seasonality when setting your rates.Use dynamic pricing tools to automatically adjust your rates based on demand and other market factors.
6. Create a compelling listing: Craft an attractive and informative listing on popular short-term rental platforms like Airbnb and Vrbo. Include high-quality photos, a detailed description of your property and its amenities, and any unique selling points that set your rental apart.
7. Establish house rules and policies: Develop clear house rules and policies for your guests, including check-in/check-out times, occupancy limits, pet policies, and noise restrictions. Communicate these rules clearly in your listing and any pre-arrival information you provide to guests.
8. Manage bookings and communication: Respond promptly to inquiries and booking requests from potential guests. Maintain open communication throughout the booking process and during your guests' stay to ensure a positive experience. Use a vacation rental management software to streamline bookings, communication, and other administrative tasks.
9. Build a local support network: Foster relationships with local service providers, such as cleaning services, maintenance professionals, and property managers. Having a reliable network in place will help you handle any issues that may arise during your guests' stay.
10. Continuously improve your offering: Regularly gather feedback from your guests and use it to make improvements to your property and service. Stay up-to-date with industry trends and best practices to remain competitive in the Polk County short-term rental market.

By following these steps and staying informed about local regulations, you'll be well on your way to launching a successful short-term rental business in Polk County. Remember to prioritize guest satisfaction, maintain open communication, and continuously adapt to changes in the market to ensure long-term success.

Who to Contact in Polk County about Short-Term Rental Regulations and Zoning?

If you have questions or need assistance with short-term rental regulations and zoning in Polk County, here are some key contacts and resources:

1. Polk County Tax Collector's Office: For questions about local business tax receipts, contact the Tax Collector's Office at (863) 534-4700 or visit their website at www.polktaxes.com. You can also email them at info@polktaxes.com.
2. Polk County Code Enforcement: To report potential code violations or inquire about zoning regulations, contact Polk County Code Enforcement at (863) 534-6054 or visit their website at www.polk-county.net/code-enforcement.
3. Florida Department of Business and Professional Regulation (DBPR): For questions about state vacation rental licenses, contact the DBPR at (850) 487-1395 or visit their website at www.myfloridalicense.com/DBPR/.
4. Florida Department of Revenue: For questions about sales tax registration and remittance, contact the Department of Revenue at (850) 488-6800 or visit their website at floridarevenue.com.

In addition to these official contacts, there are several online communities where Polk County hosts can connect, share experiences, and seek advice:

1. Airbnb Community Center: Airbnb hosts a community forum where you can interact with other hosts, ask questions, and find local groups. Visit community.withairbnb.com to get started.
2. Central Florida & Orlando Area Airbnb Host Community: This Facebook group is dedicated to Airbnb hosts in the Central Florida region, including Polk County. Join at www.facebook.com/groups/cfloridaairbnb/ to connect with local hosts.
3. Bigger Pockets Short-Term Rental Forum: Bigger Pockets, a popular real estate investing platform, has a forum dedicated to short-term rentals where hosts can discuss strategies, regulations, and more. Visit www.biggerpockets.com/forums/530-short-term-rental to participate.

By reaching out to these official contacts and engaging with local host communities, you can stay informed about short-term rental regulations in Polk County and ensure compliance with all applicable rules and zoning requirements.

What Do Airbnb Hosts in Polk County on Reddit and Bigger Pockets Think about Local Regulations?

Polk County Airbnb hosts have shared their experiences and thoughts on local short-term rental regulations across various online forums. Here are some relevant insights from Reddit and Bigger Pockets:

Reddit - r/airbnb_hosts: In a thread titled "Not zoned for STR, but there are still tons of AirBNB listings in my city?", a user inquired about operating an STR in Orlando, FL, despite zoning restrictions. Several comments suggested that while certain areas in Orlando don't allow STRs, Polk County is more lenient. One user shared, "It's just Orange County that's zoned for no STR, you can still AirBnB out of Lake, Polk, or Osceola!"

Bigger Pockets - Short-Term & Vacation Rental Discussions: In a post titled "Which business licenses/permit needed for STR in Polk county", a user asked for advice on the necessary permits and licenses to operate an STR in Polk County. The poster mentioned being told to obtain a Florida state business license/permit and a county business license/permit. This highlights the importance of understanding and complying with local regulations.

Bigger Pockets - Short-Term & Vacation Rental Discussions: Another thread, "Orlando-area Airbnb experience?", discussed the viability of operating an Airbnb near Disney World. One user pointed out that while Orange County has restrictions, "Supposedly in Osceola, Polk, & Lake county you can operate an airbnb but you're talking a half hour + to resorts." This suggests that Polk County is more accommodating to STRs compared to some neighboring areas.

Bigger Pockets - Short-Term & Vacation Rental Discussions: In a post titled "Orlando short term vacation rentals - advice", a user seeking advice on purchasing a vacation rental near Disney World received a response stating, "You need to look in resort community that is made gor and zoned STR , mostly in Osceola county. ... I'm in Polk county right by Orange County very near Kissimmee." This further reinforces the notion that Polk County is more welcoming to STRs than Orange County.

These forum discussions indicate that while Polk County has its own set of regulations for short-term rentals, it is generally considered more accommodating compared to neighboring Orange County. Hosts emphasize the importance of understanding and complying with local zoning laws, obtaining necessary permits and licenses, and being aware of the specific areas within Polk County that allow STRs.

However, it's crucial for hosts to conduct thorough research and consult with local authorities to ensure full compliance with all applicable regulations. As one Reddit user cautioned, "I would definitely not encourage ignorance," highlighting the potential consequences of operating an STR without proper permits or in violation of local ordinances.

Disclaimer: While we here at BNBCalc strive to keep all of our regulation guides updated and accurate with all the latest local laws, we still do not suggest using them as your sole or primary source for local regulations. We also do not recommend you rely on the third-party sources we link to or reference, and we are not responsible for any of the information on these third-party sites. These guides are for entertainment purposes only and only provide basic information and should not be considered as legal advice.

We highly recommend directly contacting the responsible parties for each and hearing what their officials have to say. Ultimately, it's your responsibility as an investor to ensure you fully comply with the local laws, and it's best to speak with professionals before making an investment decision.