Short-Term Rental Laws in Kissimmee, FL (2026)
Kissimmee restricts short-term rentals (stays under 30 days) to properties inside its Short-Term Rental Overlay (STRO) district that either sit in a planned development (SRPUD/MUPUD) approved for short-term rental use or obtain conditional-use approval in an eligible residential zone (RA-4, RB-1, RB-2, RC-1, RC-2); sub-30-day rentals elsewhere in residential districts are prohibited unless grandfathered. Operators must hold a Florida DBPR vacation-rental license and an annual city Short-Term Rental Business Tax Receipt ($50 per unit, expiring each September 30), and must self-remit Osceola County's 6% Tourist Development Tax because the county has no collection agreements with Airbnb or Vrbo. Always confirm current requirements with the city before operating.
Kissimmee STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | Yes |
| Permit name | Short-Term Rental Business Tax Receipt (plus Conditional Use approval where required by zoning) |
| Permit fee | $50 |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~13.5% of gross revenue |
| Insurance | No city-level insurance requirement was found in the short-term rental provisions (LDC Sec. 14-6-44) or the local business tax article (Ch. 40, Art. VI). |
| Enforcement | Enforcement is handled by the Development Services Department (Code Enforcement Division) and through the business-tax provisions. The city manager must see proof of a state DBPR vacation-rental license before issuing an STR business tax receipt and may withhold or revoke receipts for unpaid city fees, fines, taxes or liens (Sec. 40-157). Business tax receipts expire September 30 each year; late renewal draws a 10% penalty for October plus 5% per additional month (max 25%), and operating without a receipt draws a 25% penalty plus a civil penalty of up to $250 with costs and attorney's fees (Sec. 40-164). |
| Current rules effective | 2020-08-04 |
What will guests pay in taxes on a Kissimmee stay?
Itemized occupancy taxes for Kissimmee, FL — enter your nightly rate to see the real cost breakdown.
Kissimmee occupancy tax calculator
| Gross rent | $450.00 |
| Florida Transient Rental Tax (state sales tax) (6%)· collection varies | $27.00 |
| Osceola County Discretionary Sales Surtax (1.5%)· collection varies | $6.75 |
| Osceola County Tourist Development Tax (6%)· host remits | $27.00 |
| Total tax (13.5%) | $60.75 |
| Guest pays | $510.75 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Kissimmee requires Short-Term Rental Business Tax Receipt (plus Conditional Use approval where required by zoning) to operate a short-term rental — the fee is $50, renewed annual.
City local business tax of $50.00 per short-term rental unit per year, first unit included (Code Sec. 40-172). Proof of a Florida DBPR vacation rental license (F.S. ch. 509) is a precondition to issuance (Sec. 40-157(b)). Properties needing zoning approval also pay a one-time Conditional Use development-review application fee; the current amount is not published in an accessible format online (kissimmee.gov blocks automated retrieval) - confirm with the Planning Division at 407-518-2146.
Zoning & location rules
The Land Development Code defines a short-term rental as 'a residential dwelling intended for rental for a period of less than 30 days' and prohibits sub-30-day rental of dwellings in residential districts except: (1) dwellings in an SRPUD or MUPUD planned-development district within a Short-Term Rental Overlay (STRO) district that were approved for STR/time-share use, (2) dwellings approved as a conditional use in a residential district within an STRO district (Table 4-1 lists STRs as a conditional use 'C' in RA-4, RB-1, RB-2, RC-1 and RC-2 only), or (3) legally existing STRs approved before the STRO regulations (treated as nonconforming uses). New STR developments must be at least 2 acres with 12+ dwelling units, have direct access to a collector or arterial road, provide a 15-foot vegetated buffer or 6-foot wall from non-STR areas, and be governed by a property owners' association; conversion of an existing development to STR use requires acceptance by at least 80% of owners.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Florida Transient Rental Tax (state sales tax)6% of the listing price including cleaning fees for reservations 182 nights and shorter. Airbnb and other major platforms collect and remit for platform bookings; hosts taking direct bookings must register with the Florida Department of Revenue and remit themselves. | 6% | varies |
| Osceola County Discretionary Sales SurtaxCollected together with the state sales tax (Airbnb collects '0.5%-1.5%' surtax depending on county; Osceola County's rate is 1.5%). Platforms remit for platform bookings; hosts remit for direct bookings. | 1.5% | varies |
| Osceola County Tourist Development Tax6% on total rental charges for stays of six months or less. Osceola County is NOT contracted with Airbnb, VRBO, Evolve, or any other third-party booking platform - property owners/agents must register with the Osceola County Tax Collector and remit monthly (due by the 20th of the following month). | 6% | host |
Enforcement & penalties
Enforcement is handled by the Development Services Department (Code Enforcement Division) and through the business-tax provisions. The city manager must see proof of a state DBPR vacation-rental license before issuing an STR business tax receipt and may withhold or revoke receipts for unpaid city fees, fines, taxes or liens (Sec. 40-157). Business tax receipts expire September 30 each year; late renewal draws a 10% penalty for October plus 5% per additional month (max 25%), and operating without a receipt draws a 25% penalty plus a civil penalty of up to $250 with costs and attorney's fees (Sec. 40-164).
General code violations are punishable by fines up to $500, with each day a violation continues constituting a separate offense (Sec. 1-22). Scheduled fines include $250 for occupational-license (business tax) violations and $250 for zoning violations. Unlicensed operation also triggers business-tax penalties: 25% of the tax due plus up to $250 in civil penalties, court costs and attorney's fees.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Recent rule changes in Kissimmee
June 27, 2024
Governor vetoes SB 280 statewide vacation-rental bill
Gov. DeSantis vetoed SB 280, which would have created a statewide vacation-rental registry and further preempted local regulation. The veto leaves Kissimmee's local STRO/conditional-use framework and business-tax requirements fully in effect (subject to the pre-existing F.S. 509.032(7)(b) preemption on duration/frequency rules for post-2011 ordinances).
Official source →
Frequently asked questions
›Is Airbnb legal in Kissimmee?
Airbnb is legal in Kissimmee, FL, but with significant restrictions — check the zoning and eligibility rules on this page before listing. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Kissimmee?
Yes. Kissimmee requires a Short-Term Rental Business Tax Receipt (plus Conditional Use approval where required by zoning) to operate a short-term rental, which costs $50 and must be renewed every year. Always confirm current requirements with the city before operating.
›How much does a Kissimmee short-term rental permit cost?
The Short-Term Rental Business Tax Receipt (plus Conditional Use approval where required by zoning) costs $50 (annual renewal). City local business tax of $50.00 per short-term rental unit per year, first unit included (Code Sec. 40-172). Proof of a Florida DBPR vacation rental license (F.S. ch. 509) is a precondition to issuance (Sec. 40-157(b)). Properties needing zoning approval also pay a one-time Conditional Use development-review application fee; the current amount is not published in an accessible format online (kissimmee.gov blocks automated retrieval) - confirm with the Planning Division at 407-518-2146.
›Can I Airbnb a non-primary residence in Kissimmee?
Yes — Kissimmee does not limit short-term rentals to primary residences. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Kissimmee?
Hosts in Kissimmee are subject to: Florida Transient Rental Tax (state sales tax) (6%), Osceola County Discretionary Sales Surtax (1.5%), Osceola County Tourist Development Tax (6%) — roughly 13.5% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›What happens if I operate a short-term rental illegally in Kissimmee?
General code violations are punishable by fines up to $500, with each day a violation continues constituting a separate offense (Sec. 1-22). Scheduled fines include $250 for occupational-license (business tax) violations and $250 for zoning violations. Unlicensed operation also triggers business-tax penalties: 25% of the tax due plus up to $250 in civil penalties, court costs and attorney's fees. Enforcement is handled by the Development Services Department (Code Enforcement Division) and through the business-tax provisions. The city manager must see proof of a state DBPR vacation-rental license before issuing an STR business tax receipt and may withhold or revoke receipts for unpaid city fees, fines, taxes or liens (Sec. 40-157). Business tax receipts expire September 30 each year; late renewal draws a 10% penalty for October plus 5% per additional month (max 25%), and operating without a receipt draws a 25% penalty plus a civil penalty of up to $250 with costs and attorney's fees (Sec. 40-164).
STR rules change without warning.
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Related
Nearby covered cities
- Miami Beach, FLRestricted
- Miami, FLRestricted
- Destin, FLPermit required
- Atlanta, GAPermit required
- Gatlinburg, TNPermit required
Sources
- Kissimmee Code of Ordinances Sec. 14-6-44 - Short-term rentals and time-share dwellings (Municode)retrieved July 9, 2026
- Kissimmee Code of Ordinances Sec. 14-4-7 - Overlay districts (Short-Term Rental Overlay District) (Municode)retrieved July 9, 2026
- Kissimmee Code of Ordinances Sec. 40-172 - Tax schedule (local business tax) (Municode)retrieved July 9, 2026
- Kissimmee Code of Ordinances Sec. 40-157 - Authority of city manager (DBPR license precondition) (Municode)retrieved July 9, 2026
- Osceola County Tax Collector - Tourist Development Taxesretrieved July 9, 2026
- Airbnb Help Center - Occupancy tax collection and remittance by Airbnb in Floridaretrieved July 9, 2026
- Airbnb Help Center - Kissimmee, FLretrieved July 9, 2026
- Executive Office of the Governor - Governor Ron DeSantis Vetoes One Bill (SB 280, June 27, 2024)retrieved July 9, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Kissimmee and a qualified professional before operating.