Short-Term Rental Regulations
in Polk County, FL

Airbnb listings are allowed in Polk County, FL, but with restrictions. 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. A permit is required before you can host. These rules apply to all short-term rental platforms (Airbnb, Vrbo, Booking.com, etc.) — not just Airbnb specifically. See the official source linked on this page for full requirements. Last verified 2026-05-14.

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.

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.

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.

Vrbo is permitted in Polk County, FL under the same restrictions that apply to Airbnb — local rules govern the rental itself, not the specific platform. You must hold a valid permit before hosting on Vrbo. Last verified 2026-05-14.

Short-term rental hosts in Polk County are typically responsible for lodging, occupancy, and applicable sales taxes — these usually apply even where hosting is allowed without a permit. Rates and remittance rules vary by jurisdiction (state, county, and city can each levy a share); confirm the current rates with the official source linked on this page. Platforms such as Airbnb and Vrbo collect some taxes automatically, but the host remains liable for any not collected on their behalf.

We are not currently tracking any recent short-term rental ordinance changes for Polk County. STR rules change frequently — verify the current requirements with the city or county before listing, using the official source linked on this page.