Florida is one of the states with the highest vacation rental activity in the United States and one of the most complex in regulatory terms. There is no single set of rules that applies to every property. A property owner’s obligations depend on three overlapping levels: state laws, county ordinances, and the rules of the municipality where the property is located.
For the foreign owner with a vacation home in Orlando, understanding that system is part of operating legally and avoiding fines that can accumulate quickly without the owner realizing it from a distance.
The regulatory framework in 2026: what changed and what didn’t
In 2024, the Florida Senate passed SB 280, a bill that would have centralized vacation rental regulations at the state level, significantly limiting local governments’ ability to establish their own rules on rental frequency, minimum stay requirements, and property registration.
Governor Ron DeSantis vetoed that bill in June 2024.
The result for 2025 and 2026: Florida maintains the mixed system that has been in place since 2011. The state sets licensing requirements, safety standards, and tax obligations. Counties and municipalities retain control over local registration requirements, occupancy limits, and jurisdiction-specific operating rules.
For owners in the Disney corridor Kissimmee and Davenport, in Osceola and Polk counties this is, in practice, a favorable framework. That area has one of the most permissive vacation rental regulatory environments in the state, with decades of operational history as a tourist corridor.To understand how these regulations affect the process of obtaining your operating license and what steps it involves, our guide to vacation rental licenses in Florida for foreign owners walks through each requirement.
NivLevel 1: state obligations (apply throughout Florida)
DBPR license
Every property rented for periods under 30 days, more than three times per year, to persons unrelated to the owner, must have a vacation rental license issued by the Florida Department of Business and Professional Regulation (DBPR).
Under Chapter 509 of the Florida Statutes, this type of property is classified as a “transient public lodging establishment.” The license must be obtained before the first booking and renewed annually.
- How to obtain it: the process is completed online through the DBPR portal. It requires property information, number of units, owner or legal representative details, and payment of applicable fees. For non-resident owners, an ITIN (Individual Taxpayer Identification Number) is needed before beginning the process.
- Cost: there is a one-time application fee of approximately $50, plus an annual license fee that varies based on property type and number of units. The full process, if no additional inspection is required, can be completed in 1 to 5 business days.
Penalty for operating without a license: up to $500 per day of operation without an active license.
Sales Tax and Tourist Development Tax
Florida has two tax obligations that apply to each booking:
- State Sales Tax: 6% on rental income. Platforms like Airbnb and VRBO collect and remit this tax automatically in Florida, but the owner must be registered with the Florida Department of Revenue.
- Tourist Development Tax (TDT): a local tourism development tax, also known as the “bed tax.” Rates vary by county:
- Orange County: approximately 6% (TDT) on bookings
- Osceola County: approximately 6.5%
- Polk County: approximately 5%
In many cases, platforms like Airbnb collect and remit the TDT automatically. But the owner must verify that the platform actually does so for their specific county and in any case must be registered with the corresponding county Tax Collector.
Safety standards
Properties with a DBPR license are subject to inspections verifying basic safety standards: functioning smoke and carbon monoxide detectors, accessible fire extinguishers, marked emergency exits in properties above a certain unit count, and compliance with local building codes.
Level 2: county rules (vary by location)
Osceola County (Kissimmee)
One of the most mature and investor-friendly vacation rental markets in all of Florida. The county requires local registration of vacation rental properties, compliance with occupancy standards (generally 2 persons per bedroom plus 2 additional), and requires owners to have a local contact available for emergencies.
There are no frequency restrictions or minimum stay requirements at the county level. HOA communities may have their own additional rules.
Polk County (Davenport)
A similar framework to Osceola. Requires property registration with the county, compliance with the Tourist Development Tax, and basic safety standards. The Davenport area where communities like ChampionsGate and Solterra are located has decades of history as a vacation destination.
Orange County
The county where the city of Orlando is located has more specific regulations. It requires registration of short-term rental properties, defined occupancy limits, and in some areas has zoning restrictions that limit where vacation rental properties can operate.
For properties in approved resort communities near Disney which are generally in Osceola or Polk, not Orange County this is typically not an obstacle. But if the property falls within the municipal boundaries of the city of Orlando itself, zoning verification is a mandatory step before purchasing.
Nivel 3: reglas del HOA (aplLevel 3: HOA rules (apply within the community)
This is the level most owners overlook and the one with the most immediate consequences.
State and county regulations define what is generally permitted in Florida. The HOA defines what is permitted within that specific community. An HOA can prohibit vacation rentals, impose minimum stay requirements, or cap the number of properties renting simultaneously even when the state and county allow it.
Short-term rental-approved communities in the Disney corridor Windsor Hills, Solterra, ChampionsGate, Reunion Resort, Storey Lake have CC&Rs that explicitly permit short-term rentals. But that cannot be assumed: it must be verified in the document before purchase.
Under Florida Statute 720.305, an HOA can impose fines of $100 per day of violation, accumulating up to $1,000, and can initiate legal action to force compliance.
What didn’t change in 2026
Despite the political debate around SB 280, for owners in the Disney corridor the operational reality of 2026 is the same as 2023 and 2024:
- The DBPR license remains mandatory and is processed the same way
- State and local taxes apply the same
- Resort communities approved for vacation rental remain the same
- There is no statewide ban on vacation rentals in Florida
- Osceola and Polk counties remain among the most favorable for this type of operation in the entire country
What is still evolving is the debate over whether municipalities will or won’t be able to impose additional restrictions in the future. That discussion continues in the state legislature but as of 2026, it hasn’t touched the operating reality of Kissimmee or Davenport.
Frequently asked questions
Do Airbnb and VRBO handle all my taxes in Florida?
Platforms collect and remit the 6% Sales Tax and the Tourist Development Tax in most Florida counties. The owner still needs to be registered with the Department of Revenue and the county Tax Collector those registrations are independent requirements that don’t disappear just because the platform collects the money.
Do I need the DBPR license if I rent fewer than 3 times per year?
The legal threshold is “more than three times per year.” If you rent your property three times or fewer annually to unrelated persons, you technically don’t fall under the transient public lodging establishment definition and don’t require a DBPR license. But if your intention is to generate consistent income, that threshold is crossed quickly.
Are regulations the same throughout Florida?
No. Florida has a state baseline DBPR license, taxes, safety that applies everywhere. But counties and municipalities have authority to establish additional requirements. The most favorable market for Latin American investors (Kissimmee, Davenport) sits in Osceola and Polk, two of the most permissive counties in the state.
Can the Florida government ban vacation rentals?
There is currently no statewide ban and no active proposal in that direction. The veto of SB 280 in 2024 even preserved municipalities’ ability to regulate but not prohibit vacation rentals. In the Disney corridor, vacation rental has decades of legal and economic history that make any significant restrictive change very unlikely.
What happens if I operate without a license and get caught?
The DBPR can impose fines of up to $500 per day of illegal operation. Platforms like Airbnb have also begun sharing data with state authorities in some markets, increasing the probability of detection. Obtaining the license costs under $200 and takes a few days. A 60-day accumulated fine can exceed $30,000.
Compliance checklist for Orlando property owners
Before activating your first booking, these are the compliance steps that need to be completed:
- Active DBPR license obtained online before publishing the listing
- Registration with the Florida Department of Revenue for the 6% Sales Tax
- Registration with the county Tax Collector for the local Tourist Development Tax
- HOA verification confirm that the community’s CC&Rs permit short-term rental without frequency or minimum stay restrictions that would affect your operating model
- Insurance with vacation rental coverage not a standard homeowner’s policy
- Local emergency contact required by some counties as an operating condition
At Home Vacation Group, we manage regulatory compliance as part of our property management service: we keep each property’s DBPR license active, coordinate local tax reporting, and ensure every property we manage operates within the current legal framework. If you want to review the complete operating costs of a vacation home in Orlando, including tax charges, you’ll find them broken down there.
