Short-Term Rental Tax and License Checklist for Pinellas Beach Condos

Updated October 2026.

Buying a beach condo to rent by the week or month means running a small lodging business. Before the first guest arrives, a Pinellas beach condo owner typically needs a state license, a state sales tax account, a county tourist development tax account, and in some beach cities a local registration or business tax receipt. This checklist covers each item, the current rates from official sources, when booking platforms collect tax for you, insurance questions to ask, and the records to keep. It assumes the city and your condo association already allow short-term rentals; our guide to which beach condos allow vacation rentals covers that first step.

Quick Checklist

• Confirm the city zoning and the condo documents allow your rental term
• DBPR vacation rental license, if the rental pattern requires one
• Florida Department of Revenue sales tax registration
• Pinellas County tourist development tax registration
• City registration, business tax receipt or certificate of use, where required
• Insurance reviewed for rental use, including flood
• A record-keeping system for bookings, taxes and expenses

1. DBPR Vacation Rental License

Florida licenses vacation rentals through the Department of Business and Professional Regulation, Division of Hotels and Restaurants. According to the DBPR vacation rental guide, you need a license if you rent an entire unit more than three times in a calendar year for periods of less than 30 days or one calendar month, whichever is less, or if the unit is advertised or held out to the public as a place regularly rented to guests.

Condo versus dwelling

DBPR issues two vacation rental classifications:

• Vacation Rental, Condominium: for a unit or group of units in a condominium or cooperative.
• Vacation Rental, Dwelling: for a single-family house, a townhouse, or a unit or group of units in a duplex, triplex, quadruplex or other dwelling with four or fewer units.

The DBPR vacation rental brochure says condo units and dwellings may not be combined on the same license. It describes single licenses (owner operated), group licenses (all units in a building or complex, under a licensed agent) and collective licenses (separate locations under one agent, up to 75 units in one district). If your building has an on-site rental program that holds a group license, ask whether your unit is covered by it.

Fees

The DBPR lodging fee schedule lists a one-time $50 application fee for new and change of ownership applications, and an annual fee of $170 for a single rental unit, with higher tiers for group licenses. Licenses renew annually. Because the application fee applies to change of ownership applications, ask DBPR what you must file when you buy a unit the seller already licensed.

2. Florida Sales Tax on Rentals of Six Months or Less

The Florida Department of Revenue transient rental guide (GT-800034) explains that rent for living or sleeping accommodations for rental periods of six months or less is taxable. Key points:

• State rate: 6 percent, set by section 212.03, Florida Statutes.
• County surtax: the Department’s form DR-15DSS lists Pinellas County’s discretionary sales surtax at 1 percent, with an expiration date of December 31, 2029.
• Who registers: every person who rents transient accommodations must register with the Department before renting. A management company that collects rent for owners must also register.
• Exemption: rent paid under a bona fide written lease for continuous residence longer than six months is exempt.
• Collection allowance: dealers who file electronically and pay on time may keep 2.5 percent of the first $1,200 of tax due, up to $30.

3. Pinellas County Tourist Development Tax

Pinellas County collects its own tourist development tax rather than through the state. The Department of Revenue’s tourist development tax rate form DR-15TDT lists Pinellas at 6 percent, county collected. The Pinellas County Tax Collector says that if you collect rent on living quarters, including condos, for six months or less, you must register for a tourist development account with its office, and it asks owners to request an application by email at touristtax@pinellastaxcollector.gov.

Taken together, a taxable stay in a Pinellas beach condo carries 13 percent: 6 percent state sales tax, 1 percent county surtax and 6 percent tourist development tax. These taxes are charged to the guest, but the owner or manager is responsible for making sure they are collected and remitted.

4. When Booking Platforms Collect for You

Platform collection reduces paperwork but does not remove your obligations.

• Tourist development tax: the Pinellas County Tax Collector states that Airbnb should collect the tax on bookings made on or after December 1, 2015, and Vrbo and HomeAway on bookings made on or after October 1, 2018. It tells owners to verify whether their platform collects and pays the tax, and says the owner is responsible if it does not.
• Direct bookings: stays booked through your own website, a repeat guest or a local manager are not covered by a platform. You or your manager collect and remit those taxes.
• 2026 state legislation: the 2026 tax package, HB 7031E, was approved by the Governor on June 29, 2026 as Chapter 2026-239, and its summary includes vacation rental transactions. As filed, the bill required advertising platforms to collect and remit taxes when a guest pays through the platform, starting January 1, 2027. We could not confirm the final enacted wording, so check with the Department of Revenue and the Tax Collector before you change how you file.

Even when a platform collects every tax on every booking, the Department of Revenue guide says anyone who rents transient accommodations must register. Keep your accounts open and file the returns your accounts require, and keep the platform’s tax reports with your records.

5. City Registration on the Beaches

Some beach cities add their own registration, business tax or certificate requirement. Here is what official sources show:

City	Local requirement	Source
Indian Rocks Beach	Vacation rental registration, including a condo application. Under Resolution 2026-16, effective October 1, 2026: $600 registration, $25.50 initial business tax receipt, $150 inspection, $600 renewal, $200 late renewal. Requires a state license, DOR certificate, tourist tax account and fire inspection.	City of Indian Rocks Beach
Madeira Beach	Business tax receipt for short-term rentals, annual fire inspection and a local contact. Receipts expire September 30 each year.	City of Madeira Beach
Treasure Island	Annual city local business tax, based on the number of units, plus a state lodging license and the county tourist tax.	City of Treasure Island
Redington Shores	Certificate of use application through the town; transient rentals allowed only in the ROR-15 and CTF districts.	Town of Redington Shores
St. Pete Beach	No city registration program. The commission declined a proposed program in August 2026. Zoning limits still apply.	FOX 13, city one-sheet

We did not find an official registration program for Indian Shores, Redington Beach or North Redington Beach. Confirm current requirements with the town clerk. Our city-by-city short-term rental rules guide covers zoning limits in each town.

6. Insurance Considerations

Insurance for a rental condo has several parts, and rental use can affect each one. According to the Florida Department of Financial Services, a condominium unit owner policy (HO-6) primarily covers personal property and liability, with some coverage for the structure, and must include at least $2,000 of loss assessment coverage. The Department also notes that flood damage is not covered by a homeowners policy and requires separate flood insurance.

Questions to ask your agent before closing:

• Does the unit owner policy cover short-term or weekly rental use, or is a different form or endorsement needed?
• What liability limits apply to guest injuries, and does the condo association require a minimum?
• Is loss assessment coverage high enough for the building’s deductible and assessment history?
• Is flood coverage in place for the unit’s contents and improvements?
• Does the policy cover loss of rental income after a covered loss?
• Does your property manager carry its own liability coverage, and are you named on it?

7. Records to Keep

Florida law requires sales tax dealers to keep records until the Department of Revenue can no longer assess the tax (section 213.35). The general assessment period is 3 years after the tax or return is due or the return is filed, whichever is later (section 95.091(3)). Your CPA may advise keeping some records longer. A practical file includes:

• DBPR license, renewals and any inspection reports
• Department of Revenue certificate and filed returns
• Tourist development tax account confirmation and filed returns
• City registration, business tax receipt or certificate of use, and inspection results
• Booking records for every stay, with dates, rent charged and tax collected
• Platform statements showing which taxes the platform collected and remitted
• Written leases for stays over six months, which support the exemption
• Association rental approvals and registration forms
• Insurance policies and declarations pages
• Expense receipts for cleaning, supplies, repairs, management and utilities

The St. Pete Beach one-sheet also recommends that owners keep leases, logs and cleaning schedules to document compliance with the city’s rental limits.

Build the Costs Into Your Numbers

License fees, registration fees, inspection fees and insurance are real operating costs. Our Gulf beach rental investment analyzer lets you add them alongside management fees, dues and loan terms. For building-level costs, read beach condo cash flow after Florida’s condo safety laws.

Talk to Us

We are John and Nicole Kavaliauskas, licensed Florida Realtors with LoKation Real Estate. We help investors find beach condos where rentals are allowed, review condo documents, and build realistic rental numbers on the Pinellas beaches. Call us at (727) 955-1222 or contact us here.

This checklist is general information, not tax, legal or insurance advice. Tax rates, license fees, platform collection rules and city requirements change; rates and fees shown are from the cited official sources as of October 2026. Confirm current requirements with the Florida DBPR, the Florida Department of Revenue, the Pinellas County Tax Collector and your city, and consult a qualified CPA, attorney and insurance professional before you rent.

Frequently asked questions

What is the total tax on a short-term rental in Pinellas County?

For stays of six months or less, 13 percent of taxable rent: the 6 percent Florida sales tax, the 1 percent Pinellas discretionary surtax listed on DOR form DR-15DSS, and the 6 percent Pinellas tourist development tax listed on form DR-15TDT.

Does Airbnb collect the Pinellas tourist development tax?

The Pinellas County Tax Collector says Airbnb should collect it on bookings made on or after December 1, 2015, and Vrbo and HomeAway on or after October 1, 2018. Owners should verify, because the owner is responsible if the platform does not collect.

Which DBPR license does a beach condo need?

A Vacation Rental, Condominium license, which covers a unit or group of units in a condominium or cooperative. Houses and small multifamily buildings use the Vacation Rental, Dwelling license, and the two cannot be combined on one license.

Which Pinellas beach cities require a local rental registration?

Indian Rocks Beach requires vacation rental registration. Madeira Beach requires a business tax receipt, Treasure Island a local business tax and Redington Shores a certificate of use. St. Pete Beach declined a registration program in August 2026.

Related: Vacation rental friendly condo buildings · Beach condo cash flow and SIRS · Condo-hotel vs. standard condo · Short-term rental rules by city