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Florida local business tax receipt for vacation rentals
On top of state licensing, many Florida rentals need a local business tax receipt from the city, the county, or both. Here is what it is and how to get one.
Last updated October 2026
What a business tax receipt is
Florida allows counties and cities to charge a local business tax for the privilege of doing business within their borders. Many local governments treat a vacation rental as a business, so the owner needs a business tax receipt in addition to the state vacation rental license.
City, county, or both
A property inside city limits may need a receipt from the city and the county. A property in an unincorporated area usually deals only with the county. Requirements differ from place to place, so check both levels for your address.
How to get one
- Confirm which jurisdictions apply to your address.
- Complete any zoning review or inspection the city or county requires first.
- Apply with the local business tax office and pay the fee.
- Renew every year. Local receipts are generally renewed annually.
How it fits with other requirements
The business tax receipt is often only one piece of local compliance. Some cities also require a separate vacation rental registration, a certificate of use, or an inspection. Your Property Check lists every local requirement for your exact address.
Frequently asked questions
Is a business tax receipt the same as a vacation rental license?
No. The vacation rental license comes from the state (DBPR). The business tax receipt comes from your city or county.
Do I need both a city and county receipt?
Sometimes. Properties inside city limits may need both. Unincorporated properties usually need only the county receipt.
How often does it renew?
Local business tax receipts are generally renewed every year.
General information, not legal or tax advice. Requirements change and vary by location; confirm current rules with the relevant agency.