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Short-Term Rental Regulations
in Polk County, FL

Last verified: March 2026 · Report an update

Zoning & Conditions

Polk County requires short-term (transient) rentals of six months or less to obtain a County Class B local business tax receipt and remit a 5% tourist development tax. Proof of a valid Florida state license (DBPR) is required for issuance, though infrequent rentals (3 or fewer times/year for max 30 days) may qualify for a Class A receipt instead.

How to Obtain a Permit

1) Complete the County Local Business Tax application and submit it by mail or in person at a Service Center with the $57.75 annual fee and proof of state license. 2) Register for a Tourist Development Tax (TDT) account via the Tax Collector’s portal. 3) Remit the 5% TDT monthly based on rental sales.

Official Resources

Official Polk County STR regulation source

Frequently Asked Questions

Are short-term rentals allowed in Polk County, FL?
Polk County requires short-term (transient) rentals of six months or less to obtain a County Class B local business tax receipt and remit a 5% tourist development tax. Proof of a valid Florida state license (DBPR) is required for issuance, though infrequent rentals (3 or fewer times/year for max 30 days) may qualify for a Class A receipt instead.
Is a permit required to operate a short-term rental in Polk County?
Yes, a permit is required to operate a short-term rental in Polk County. 1) Complete the County Local Business Tax application and submit it by mail or in person at a Service Center with the $57.75 annual fee and proof of state license. 2) Register for a Tourist Development Tax (TDT) account via the Tax Collector’s portal. 3) Remit the 5% TDT monthly based on rental sales.
How do I get a short-term rental permit in Polk County?
1) Complete the County Local Business Tax application and submit it by mail or in person at a Service Center with the $57.75 annual fee and proof of state license. 2) Register for a Tourist Development Tax (TDT) account via the Tax Collector’s portal. 3) Remit the 5% TDT monthly based on rental sales.

Disclaimer

This information is for general reference only and may not reflect the most current regulations. STR regulations change frequently. Always verify requirements with official local government sources before operating a short-term rental.

Last verified: March 2026 · Suggest a correction