--- title: "Florida Local Business Tax Receipts for Rental Properties" description: "How Florida county and city business tax receipts work for vacation rentals under Chapter 205: the September 30 deadline, penalties and county examples." url: https://floridahosts.com/resources/florida-local-business-tax-receipt/ --- ![An open planner beside a laptop — planning nightly Airbnb pricing](/images/property-management-pricing.webp) Rules & Licensing # Florida Local Business Tax Receipts for Rental Properties How Florida county and city business tax receipts work for vacation rentals under Chapter 205: the September 30 deadline, penalties and county examples. 10,000+ guest reviews since 2016 · [Call (321) 321-2348](tel:+13213212348) Free rental projection — about a minute Free, no obligation. Prefer to talk? Call [(321) 321-2348](tel:+13213212348). By the Florida Hosts team · October 13, 2026 · Rules & Licensing A local business tax receipt (LBTR) is the annual receipt a Florida county or city issues for the privilege of doing business there, and many counties and cities treat a vacation rental as a business that needs one. Chapter 205 of the Florida Statutes lets both counties and cities levy the tax, sets a September 30 expiration for every receipt, and requires your DBPR license before a receipt is issued. Fees and rules vary by county, so look at your county tax collector and your city. ## What is a local business tax under Chapter 205? [§205.022(5), Florida Statutes](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0205%2FSections%2F0205.022.html) defines the local business tax as the fees charged and the method by which a local government grants the privilege of engaging in or managing a business within its jurisdiction. The receipt itself must bear the words “Local Business Tax Receipt,” under §205.022(8). The tax is not a permit. The same definition says fees for permits, registration, examination or inspection are regulatory and “in addition to, but not in lieu of,” the business tax. That is why a city can require both a receipt and a separate vacation rental registration. ## Who can levy it: the county, the city, or both? Both. [§205.032](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0205%2FSections%2F0205.032.html) lets a county levy a business tax for engaging in or managing any business within its jurisdiction, and [§205.042](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0205%2FSections%2F0205.042.html) gives the same power to incorporated municipalities. A home inside city limits can need a county receipt and a city receipt. ## When is it due and what if you are late? [§205.053](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0205%2FSections%2F0205.053.html) sets one statewide calendar: Rule Detail Sale period Receipts are sold beginning July 1 Due date On or before September 30 (next working day if a weekend or holiday) Expiration September 30 of the following year Late renewal 10% penalty for October, plus 5% each later month, capped at 25% No receipt at all 25% of the tax due, plus other penalties Unpaid 150 days after first notice Civil action, costs, fees and a penalty of up to $250 Under [§205.033(2) and (3)](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0205%2FSections%2F0205.033.html), a county receipt can be transferred to a new owner on a bona fide sale, or to a new location in the same county, for a fee of up to 10 percent of the annual tax, at least $3 and no more than $25. ## Do you need the DBPR license first? Generally yes. [§205.194](https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0205%2FSections%2F0205.194.html) says anyone applying for or renewing a receipt for a business regulated by DBPR must exhibit an active state license, or proof of it, before the local receipt is issued. A vacation rental needs a DBPR license, so that comes first. See our [vacation rental license guide](/resources/florida-vacation-rental-license/). ## Example 1: Palm Beach County The Palm Beach County Tax Collector’s [tourist development tax page](https://www.pbctax.gov/taxes/tourist-development-tax/) says vacation rentals must obtain a Short-Term Rental Local Business Tax Receipt for each tourist development tax account, renewed annually by September 30. It also says online listings must display both the tourist development tax account number and the short-term rental receipt number. The county charges a 6% tourist development tax on rentals of six months or less, in addition to state sales tax. Applications can be made online, by mail or in person, per the Tax Collector’s [application options page](https://www.pbctax.gov/short-term-rental-business-tax-receipt-application-options/). See our [Palm Beach County page](/counties/palm-beach-county/). ## Example 2: Polk County The Polk County Tax Collector’s [Technical Advisory 05-01](https://www.polktaxes.com/services/ta-05-01-real-estate-property-rentals/), revised May 24, 2018, says anyone renting short-term accommodations in Polk County for six months or less must obtain a Class B county local business tax receipt for each rental location. It names Airbnb, Flipkey, HomeAway and Vrbo hosts expressly. The advisory also says: - Proof of the DBPR license is required before the county receipt is issued. - A home rented three or fewer times a year for no more than thirty days needs only a Class A receipt. - Vacation home management companies operating in Polk need a Class B receipt, and those already holding a receipt from their home county can obtain an exempt Polk receipt at no charge. See our [Polk County page](/counties/polk-county/), which covers [Davenport](/davenport/) and [Haines City](/haines-city/). ## Example 3: Osceola County The Osceola County Tax Collector’s [local business tax page](https://osceolataxcollector.org/local-business-tax-receipt/) explains receipt fees, the September 30 renewal and late penalties, and offers a separate application for short- and long-term rentals. Its [instructions for the short-term application](https://osceolataxcollector.org/wp-content/uploads/2021/03/Information-for-Completing-a-Short-Term-LBTR-application.pdf) say a copy of the DBPR license, or the HR-7028 application, must accompany it, and that units inside city limits may also need a city license. The rental application itself says zoning approval is required for a business in unincorporated Osceola County. See our [Osceola County page](/counties/osceola-county/) and [Kissimmee](/kissimmee/). ## What about city receipts? Cities often add their own receipt, and some build the rental rules into it. On our sourced city pages: - [Kissimmee](/kissimmee/) requires proof of a DBPR vacation rental license before issuing a city business tax receipt. - [Key West](/key-west/) requires a city transient business tax receipt for any rental under 30 days, and says a state or county license alone is insufficient. - [Miami Beach](/miami-beach/) requires a Vacation/Short-Term Rental Business Tax Receipt and a resort tax account, with both numbers in every listing. - [Panama City Beach](/panama-city-beach/) requires the city receipt number on every hosting-platform listing. - [Jacksonville Beach](/jacksonville-beach/) requires both city and Duval County business tax receipts. - [New Smyrna Beach](/new-smyrna-beach/) lists a business tax for rental units, one per parcel. Our [city-by-city rules guide](/resources/florida-short-term-rental-rules-by-city/) covers every market we serve. ## How Florida Hosts helps Licensing and registration help is part of onboarding: the DBPR license, county and city business tax receipts, local registration and tax accounts, set up in the right order. Our own cleaning and maintenance staff across Florida handle turnovers, and guests get 24/7 communication. Short-term management is 18–25% of booking revenue, quoted in writing. Get a free [rental projection](/rental-projection/) within one business day, or see [pricing](/pricing/). This guide is general information, not legal or tax advice; confirm current fees and requirements with your county tax collector and city before you rent. FH Written by the Florida Hosts team We're a vacation rental management company working across Florida. We manage 350+ homes, have earned 10,000+ guest reviews, and bring 10 years of hands-on hosting experience to every guide we publish. [More about Florida Hosts →](/about/) Questions about your specific property? Talk to a real person on our team — straight answers, no scripts. [Call (321) 321-2348](tel:+13213212348) [Get a free projection](/rental-projection/) Free projection · about a minute ## What could your property earn? Tell us about it and we'll build a free, comps-based projection — a real person, not an algorithm, back to you within one business day. Free, no obligation. Prefer to talk? [Call (321) 321-2348](tel:+13213212348) Common Questions ## Frequently Asked Questions Do I need a business tax receipt to rent my Florida home on Airbnb? In many counties, yes. Polk County, for example, says hosts renting through Airbnb, Vrbo and similar platforms for six months or less need a Class B county receipt for each rental location. Palm Beach County requires a Short-Term Rental Local Business Tax Receipt for each tourist development tax account. Check both your county and your city. When do Florida business tax receipts expire? Under §205.053(1), receipts go on sale July 1, are due by September 30, and expire on September 30 of the following year. If September 30 falls on a weekend or holiday, payment is due the next working day. What is the penalty for renewing a business tax receipt late? Section 205.053(1) sets a 10 percent penalty for October plus 5 percent for each later month, capped at 25 percent of the tax. Operating without a required receipt at all carries a 25 percent penalty, and after 150 days from the first notice, civil action and a penalty of up to $250. Do I need my DBPR license before I can get the business tax receipt? Usually. Section 205.194 requires anyone in a business regulated by DBPR to show an active state license, or proof of it, before a local receipt is issued. Polk and Osceola counties both ask for the DBPR license or a copy of the HR-7028 application. Is a business tax receipt the same as a city rental permit? No. Section 205.022(5) says the local business tax does not include fees for permits, registration, examination or inspection, which are regulatory and in addition to the tax. A city can require both a business tax receipt and a vacation rental registration. Looking for more owner guides? [← Back to all resources](/resources/) [See our pricing](/pricing/) [Get my free projection](/rental-projection/) Related guides ## Keep reading [Rules & Licensing ### Florida Condo Rental Restrictions for Short-Term Rentals How Florida condo declarations limit rentals, why §718.110(13) protects owners who did not vote for a new rental ban, lease approval, fees and fines. Read the guide →](/resources/florida-condo-rental-restrictions/) [Rules & Licensing ### Florida HOA Rental Restrictions: What Chapter 720 Allows How Florida HOA covenants can limit short-term rentals under §720.306(1)(h), which owners a new rental amendment binds, and the fines that apply. 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