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Tampa Short-Term Rental Rules: What Hosts Need to Know in 2026
Tampa does not issue a separate short-term rental certificate. The city repealed its rental certificate and rental registration requirement effective May 4, 2023, but a City of Tampa business tax receipt is still due for a rental property.
The state layer remains mandatory: a Florida DBPR vacation rental license before the first guest checks in, plus a Hillsborough County tourist development tax account. The combined lodging tax is about 13.5%.
The city stepped back; the state and county stepped in
Since May 4, 2023, Tampa has not required a rental certificate or rental registration. The business tax receipt is still required, and the state DBPR vacation rental license still applies to a qualifying vacation rental.
Hillsborough County adopted a short-term rental registry with a $200 annual registration fee that takes effect January 1, 2027 for unincorporated Hillsborough. Tampa is a separate jurisdiction, so confirm whether the city opts in before treating the county registry as a Tampa requirement.
Key date: Hillsborough County registry takes effect
- City rental certificate and rental registration repealed May 4, 2023.
- City business tax receipt still required.
- Florida DBPR vacation rental license still required.
- Hillsborough County registry: $200 a year, effective January 1, 2027 in unincorporated areas.
What to file
The state license and the city business tax receipt are separate obligations, and the county tourist tax account is separate again.
Florida DBPR vacation rental license
Required before the first guest checks in for a qualifying vacation rental. A single unit costs $230 for the first full year.
City of Tampa business tax receipt
Required for a rental property even though the city no longer issues a rental certificate. The fee varies by business classification.
Hillsborough County tourist tax account
Required to collect and remit the 6% tourist development tax on transient rentals.
License fees
| Label | Fee |
|---|---|
| New license | $230 |
| Renewal | $180 |
Core requirements
- Hold a Florida DBPR vacation rental license before the first guest checks in; renting individual rooms may not require one.
- Pay the City of Tampa business tax receipt; the city repealed its rental certificate and rental registration requirement effective May 4, 2023.
- Open a Hillsborough County tourist development tax account and file monthly, even when no tax is due.
- Hillsborough County adopted a short-term rental registry with a $200 annual registration fee and a 24/7 local responsible party; confirm the January 1, 2027 effective date and whether Tampa opts in.
Enforcement: state discipline and local taxes
DBPR may fine up to $1,000 per offense, and each day of a critical violation may be treated as a separate offense. It may also suspend, revoke, or refuse to renew the license.
A revoked location cannot be licensed again before the original expiration date. County tourist tax delinquencies are enforced separately through the tax collector.
- DBPR fine: up to $1,000 per offense.
- DBPR may suspend, revoke, or refuse renewal.
- A revoked location stays unlicensed until the original expiration date.
| Item | Penalty |
|---|---|
| Unlicensed operation | DBPR may fine up to $1,000 per offense, and each day of a critical violation may be treated as a separate offense. |
| License action | DBPR may suspend, revoke, or refuse to renew the license; a revoked location cannot be licensed again before the original expiration date. |
Lodging taxes: about 13.5%
Combined hotel occupancy tax ~13.5%
The combined rate is about 13.5%: 6% Florida sales tax, 1.5% Hillsborough County discretionary surtax, and 6% tourist development tax.
Platforms may collect some taxes, but the owner remains responsible for the county tourist development tax. Open a county account and file monthly, even when no tax is due.
The tourist development tax return is due by the 20th. State sales tax is filed separately with the Florida Department of Revenue.
- Collection
- Platforms may collect some taxes; the owner remains responsible for the county tourist development tax.
- Filing
- Monthly tourist development tax return due by the 20th; state sales tax is filed with the Florida Department of Revenue.
Ranges vary — verify. The 1.5% Hillsborough County discretionary surtax applies to transient rentals.
Permit notes
- Other fees
- The City of Tampa business tax receipt is billed separately from the state license and varies by business classification.
Compare Tampa with other STR markets
Orlando requires a city home sharing registration, while Fort Lauderdale issues its own certificate of compliance. Tampa relies on the statewide DBPR license and a city business tax receipt.
Phoenix
Arizona
Allowed citywide with permit (state law bars city bans — host-friendly)
Low–moderate enforcement
New license $250
Last verified
View Phoenix rules →Scottsdale
Arizona
Licensed; Arizona law preempts local bans and occupancy caps
Moderate enforcement
New license $250
Last verified
View Scottsdale rules →Sedona
Arizona
Permit required; Arizona law sets the regulatory floor
Moderate enforcement
New license $210
Last verified
View Sedona rules →Los Angeles
California
Allowed in the host’s primary residence with registration; 120-night annual cap unless extended
High enforcement
New license $441
Last verified
View Los Angeles rules →Palm Springs
California
Allowed in single-family homes with an annual certificate; new certificates capped at 20% per organized neighborhood
High enforcement
New license — Vacation Rental $1,046
Last verified
View Palm Springs rules →San Diego
California
Licensed by tier; whole-home licenses are capped by ordinance
High enforcement
New license — Tier 1 — Part-Time $193
Last verified
View San Diego rules →San Francisco
California
Allowed only in the host’s permanent residence with registration; un-hosted stays capped at 90 nights per year
High enforcement
New license $925
Last verified
View San Francisco rules →Santa Monica
California
Home-sharing only in the host’s primary residence; un-hosted vacation rentals are unlawful
High enforcement
New license $582.25
Last verified
View Santa Monica rules →Denver
Colorado
Licensed, primary residence only
High enforcement
New license $150
Last verified
View Denver rules →Washington
District of Columbia
Licensed, primary residence only
High enforcement
New license $99
Last verified
View Washington rules →Fort Lauderdale
Florida
Licensed and inspected; annual Certificate of Compliance required
High enforcement
New license — Certificate of Compliance $880
Last verified
View Fort Lauderdale rules →Miami
Florida
Licensed and enforced; city and county requirements run in parallel
High enforcement
Last verified
View Miami rules →Orlando
Florida
Owner-occupied home sharing; whole-home rentals are limited by zoning
Moderate enforcement
New license — Home Sharing Registration $275
Last verified
View Orlando rules →Atlanta
Georgia
Licensed, primary residence plus one additional dwelling unit
High enforcement
New license $150
Last verified
View Atlanta rules →Savannah
Georgia
Certified STVR, overlay district only, per-ward cap
High enforcement
New license $400
Last verified
View Savannah rules →Chicago
Illinois
Registered shared housing unit (31 days or fewer)
High enforcement
New license $250
Last verified
View Chicago rules →New Orleans
Louisiana
Licensed, capped, and lottery-based
High enforcement
New license — NSTR owner permit $500
Last verified
View New Orleans rules →Boston
Massachusetts
Registered, owner-occupied primary residence only
High enforcement
New license — Limited Share $25
Last verified
View Boston rules →Las Vegas
Nevada
Licensed; owner-occupied homes only (city limits)
High enforcement
New license $500
Last verified
View Las Vegas rules →New York
New York
Legal only in a registered primary residence (hosted stays)
High enforcement
New license $145
Last verified
View New York rules →Portland
Oregon
Permitted as an accessory use (primary residence required)
Moderate enforcement
Last verified
View Portland rules →Charleston
South Carolina
Licensed, primary residence only (commercial STRs only in the overlay district)
High enforcement
New license $345
Last verified
View Charleston rules →Nashville
Tennessee
Allowed with permit; heavy zoning restrictions on investor units
High enforcement
New license $313
Last verified
View Nashville rules →Austin
Texas
Licensed & enforced
High enforcement
New license $736.60
Last verified
View Austin rules →Seattle
Washington
Licensed; up to two units per operator
High enforcement
New license $75
Last verified
View Seattle rules →Frequently asked questions
Does Tampa require a short-term rental license?
A Florida DBPR vacation rental license is required for a qualifying vacation rental. The city repealed its own rental certificate and registration requirement on May 4, 2023, but a City of Tampa business tax receipt is still due.
What taxes apply to a Tampa short-term rental?
The combined rate is about 13.5%: 6% state sales tax, 1.5% Hillsborough County discretionary surtax, and 6% tourist development tax.
Does the new Hillsborough County registry apply inside Tampa?
The county registry carries a $200 annual registration fee and takes effect January 1, 2027 for unincorporated Hillsborough. Tampa, Temple Terrace, and Plant City are separate jurisdictions, so confirm whether Tampa has opted in before you register.
Official sources and cross-checks
Sources with links
- City of Tampa — Business Tax: How Do I tampa.gov
- Florida DBPR — Guide to Vacation Rentals and Timeshare Projects www2.myfloridalicense.com
- Hillsborough County Tax Collector — Tourist Development Tax Overview hillstaxfl.gov
- The Capitolist — Hillsborough approves annual fee, inspections for vacation rentals (cross-check) thecapitolist.com