Short-Term Rental Laws in Osceola County, FL (2026)
Short-term rentals are legal in unincorporated Osceola County but only inside the county's Short-Term Rental Overlay (mapped on Future Land Use Map 2A), where they operate in Planned Development (STRPD) zoning or tourist-commercial districts; standard residential zoning outside the overlay does not allow them. Operators need a Florida DBPR vacation rental license, an Osceola County Local Business Tax Receipt ($30/year, expires September 30), and a Tourist Tax account ($5 per unit), and hosts must self-remit the 6% Tourist Development Tax because the county has no collection agreements with Airbnb or Vrbo. Always confirm current requirements with the county before operating.
Osceola County STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | Yes |
| Permit name | Osceola County Local Business Tax Receipt (Short Term Rental) plus Tourist Tax account registration |
| Permit fee | $30 |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~13.5% of gross revenue |
| Enforcement | Osceola County Code Compliance enforces zoning/LDC violations through the code enforcement process in Chapter 7 of the county code (F.S. ch. 162 framework). On the tax side, the Osceola County Tax Collector audits short-term rental operators and property management companies, and may use record inspections, garnishments, and tax warrants to enforce the Tourist Development Tax; the county 'does periodic audits of businesses to enforce Florida Tourist Development Tax laws and Osceola County Code of Ordinances.' Failure to maintain the short-term-rental Local Business Tax Receipt 'may result in loss of Zoning approval.' |
| Current rules effective | 2025-03-17 |
What will guests pay in taxes on a Osceola County stay?
Itemized occupancy taxes for Osceola County, FL — enter your nightly rate to see the real cost breakdown.
Osceola County occupancy tax calculator
| Gross rent | $450.00 |
| Florida transient rental (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
Osceola County requires Osceola County Local Business Tax Receipt (Short Term Rental) plus Tourist Tax account registration to operate a short-term rental — the fee is $30, renewed annual.
County Local Business Tax Receipt is $30.00 annually (prorated: $15 if first issued Apr 1-Jun 30; $45 for an 18-month receipt if issued Jul 1-Sep 30). A separate $5.00-per-unit Tourist Tax account registration is required. A Florida DBPR vacation rental (Resort Dwelling/Resort Condominium) license must also be held and a copy submitted with the county application; DBPR new applications cost $50 application fee + $10 Hospitality Education Program fee + a license fee based on unit count and renewal cycle (a single unit runs about $170/year). Properties inside Kissimmee or St. Cloud city limits need that city's own receipt/license instead of or in addition to the county's.
Zoning & location rules
STRs in unincorporated Osceola County are a location-restricted use: LDC sec. 3.12.2 permits Short Term Rental only within the mapped 'Short-Term Rental Overlay' (Future Land Use Map 2A) and only in Planned Development zoning, subject to Planned Development standards. The county maintains a dedicated Short Term Rental Planned Development (STRPD) zoning district 'established for the purpose of developing short term rental housing,' and the Commercial Tourist (CT) district also implements the Short Term Rental Overlay policies. In practice STRs are concentrated in approved resort communities along the US-192/W. Irlo Bronson corridor; the county publishes a listing of approved short-term-rental communities. Homes outside the overlay in ordinary residential districts cannot be used as STRs. Osceola's location restrictions predate and survive Florida's June 1, 2011 preemption grandfather date in F.S. 509.032(7)(b), which bars newer local rules from prohibiting vacation rentals or regulating rental duration/frequency. Kissimmee and St. Cloud regulate STRs separately inside their city limits.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Florida transient rental (sales) taxState sales tax on rentals of 6 months (182 days) or less, remitted to the Florida Department of Revenue. Airbnb and Vrbo collect and remit it (with the surtax, 7.5% total) on platform bookings; hosts taking direct bookings must register with the DOR and remit it themselves. | 6% | varies |
| Osceola County discretionary sales surtaxCounty surtax collected together with the state sales tax (7.5% combined to the state). Platforms collect it on platform bookings; hosts remit on direct bookings. | 1.5% | varies |
| Osceola County Tourist Development TaxSelf-administered by the Osceola County Tax Collector. The county is expressly NOT contracted with Airbnb, VRBO, Evolve or any other booking platform, so the owner/agent must collect and remit the 6% TDT directly to the Tax Collector (returns due monthly by the 20th). Total combined lodging tax burden is 13.5%. | 6% | host |
Enforcement & penalties
Osceola County Code Compliance enforces zoning/LDC violations through the code enforcement process in Chapter 7 of the county code (F.S. ch. 162 framework). On the tax side, the Osceola County Tax Collector audits short-term rental operators and property management companies, and may use record inspections, garnishments, and tax warrants to enforce the Tourist Development Tax; the county 'does periodic audits of businesses to enforce Florida Tourist Development Tax laws and Osceola County Code of Ordinances.' Failure to maintain the short-term-rental Local Business Tax Receipt 'may result in loss of Zoning approval.'
Code enforcement fines run up to $250/day for a first violation and up to $500/day for repeat violations (up to $5,000 for irreparable violations). Failing to charge and collect the 6% Tourist Development Tax makes the operator personally liable for the tax and is a misdemeanor under F.S. 125.0104(8); unpaid TDT becomes a lien and is subject to audit, penalty, and interest.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Getting legal in Osceola County: the playbook
Generated from this market's verified rules — each step traces to the sources at the bottom of this page.
- 1
Verify your zoning
Location rules apply: STRs in unincorporated Osceola County are a location-restricted use: LDC sec. 3.12.2 permits Short Term Rental only within the mapped 'Short-Term Rental Overlay' (Future Land Use Map 2A) and only in Planned Development zoning, subject to Planned Development standards. The county maintains a dedicated Short Term Rental Planned Development (STRPD) zoning district 'established for the purpose of developing short term rental housing,' and the Commercial Tourist (CT) district also implements the Short Term Rental Overlay policies. In practice STRs are concentrated in approved resort communities along the US-192/W. Irlo Bronson corridor; the county publishes a listing of approved short-term-rental communities. Homes outside the overlay in ordinary residential districts cannot be used as STRs. Osceola's location restrictions predate and survive Florida's June 1, 2011 preemption grandfather date in F.S. 509.032(7)(b), which bars newer local rules from prohibiting vacation rentals or regulating rental duration/frequency. Kissimmee and St. Cloud regulate STRs separately inside their city limits. Confirm your parcel's zoning with the county before applying.
- 2
Check the covenant layer
HOA/condo rules may prohibit STRs regardless of city law.
- 3
Apply for the Osceola County Local Business Tax Receipt (Short Term Rental) plus Tourist Tax account registration
Budget $30 (annual renewal). County Local Business Tax Receipt is $30.00 annually (prorated: $15 if first issued Apr 1-Jun 30; $45 for an 18-month receipt if issued Jul 1-Sep 30). A separate $5.00-per-unit Tourist Tax account registration is required. A Florida DBPR vacation rental (Resort Dwelling/Resort Condominium) license must also be held and a copy submitted with the county application; DBPR new applications cost $50 application fee + $10 Hospitality Education Program fee + a license fee based on unit count and renewal cycle (a single unit runs about $170/year). Properties inside Kissimmee or St. Cloud city limits need that city's own receipt/license instead of or in addition to the county's. Apply through the county — the official application page is linked in the sources below.
- 4
Set up tax collection & remittance
Platforms don't collect everything here: Florida transient rental (sales) tax (6%), Osceola County discretionary sales surtax (1.5%), Osceola County Tourist Development Tax (6%) are remitted by the host. Register with the taxing authority before your first booking and calendar the filing deadlines.
- 5
Calendar the renewal before you forget it
This permit renews annual (budget $30 again). Most cities take weeks to process renewals and don't send reminders — our Host plan emails you at 60/30/7 days out.
- 6
Know the cost of getting it wrong
Code enforcement fines run up to $250/day for a first violation and up to $500/day for repeat violations (up to $5,000 for irreparable violations). Failing to charge and collect the 6% Tourist Development Tax makes the operator personally liable for the tax and is a misdemeanor under F.S. 125.0104(8); unpaid TDT becomes a lien and is subject to audit, penalty, and interest. Osceola County Code Compliance enforces zoning/LDC violations through the code enforcement process in Chapter 7 of the county code (F.S. ch. 162 framework). On the tax side, the Osceola County Tax Collector audits short-term rental operators and property management companies, and may use record inspections, garnishments, and tax warrants to enforce the Tourist Development Tax; the county 'does periodic audits of businesses to enforce Florida Tourist Development Tax laws and Osceola County Code of Ordinances.' Failure to maintain the short-term-rental Local Business Tax Receipt 'may result in loss of Zoning approval.'
Recent rule changes in Osceola County
March 17, 2025
Ordinance 2025-10 amends Land Development Code STR provisions
Osceola County adopted Ord. No. 2025-10 (Mar. 17, 2025), a broad Land Development Code amendment that re-adopted and renumbered the short-term rental provisions, including a standalone sec. 3.12.2 'Short-Term Rental Overlay.' The substantive rule was carried forward unchanged: STRs remain permitted only in Planned Development zoning within the mapped Short-Term Rental Overlay.
Official source →June 27, 2024
Governor vetoes SB 280 statewide vacation rental bill
Gov. DeSantis vetoed Florida SB 280 (2024), which would have created a statewide vacation rental registry, required platforms to collect and remit taxes, and further limited local regulation. The veto left Osceola County's existing grandfathered overlay framework and self-administered Tourist Development Tax collection in place — platforms still do not remit Osceola's 6% TDT.
Official source →July 17, 2023
Ordinance 2023-52 updates LDC applicability for STR Overlay
Ord. No. 2023-52 amended LDC sec. 3.1.3 (Applicability), retaining the note that short-term-rental-eligible zoning is 'Limited to the Short Term Rental Overlay boundary as identified on the Future Land Use Map 2A.'
Official source →
Frequently asked questions
›Is Airbnb legal in Osceola County?
Airbnb is legal in Osceola County, 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 Osceola County?
Yes. Osceola County requires a Osceola County Local Business Tax Receipt (Short Term Rental) plus Tourist Tax account registration to operate a short-term rental, which costs $30 and must be renewed every year. Always confirm current requirements with the city before operating.
›How much does a Osceola County short-term rental permit cost?
The Osceola County Local Business Tax Receipt (Short Term Rental) plus Tourist Tax account registration costs $30 (annual renewal). County Local Business Tax Receipt is $30.00 annually (prorated: $15 if first issued Apr 1-Jun 30; $45 for an 18-month receipt if issued Jul 1-Sep 30). A separate $5.00-per-unit Tourist Tax account registration is required. A Florida DBPR vacation rental (Resort Dwelling/Resort Condominium) license must also be held and a copy submitted with the county application; DBPR new applications cost $50 application fee + $10 Hospitality Education Program fee + a license fee based on unit count and renewal cycle (a single unit runs about $170/year). Properties inside Kissimmee or St. Cloud city limits need that city's own receipt/license instead of or in addition to the county's.
›Can I Airbnb a non-primary residence in Osceola County?
Yes — Osceola County 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 Osceola County?
Hosts in Osceola County are subject to: Florida transient rental (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 Osceola County?
Code enforcement fines run up to $250/day for a first violation and up to $500/day for repeat violations (up to $5,000 for irreparable violations). Failing to charge and collect the 6% Tourist Development Tax makes the operator personally liable for the tax and is a misdemeanor under F.S. 125.0104(8); unpaid TDT becomes a lien and is subject to audit, penalty, and interest. Osceola County Code Compliance enforces zoning/LDC violations through the code enforcement process in Chapter 7 of the county code (F.S. ch. 162 framework). On the tax side, the Osceola County Tax Collector audits short-term rental operators and property management companies, and may use record inspections, garnishments, and tax warrants to enforce the Tourist Development Tax; the county 'does periodic audits of businesses to enforce Florida Tourist Development Tax laws and Osceola County Code of Ordinances.' Failure to maintain the short-term-rental Local Business Tax Receipt 'may result in loss of Zoning approval.'
Osceola County's STR rules changed 1 time recently.
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Related
Nearby covered markets
- Kissimmee, FLRestricted
- Orlando, FLPrimary residence only
- Tampa, FLPermit required
- Fort Lauderdale, FLPermit required
- Miami Beach, FLRestricted
Sources
- Osceola County Land Development Code, Ch. 3 (secs. 3.6.1.K, 3.11.1, 3.12.2 Short-Term Rental Overlay) - Municoderetrieved July 10, 2026
- Osceola County Code of Ordinances, Ch. 13, Art. III - Tourist Development Tax - Municoderetrieved July 10, 2026
- Osceola County Code of Ordinances, Ch. 7 - Code Enforcement and Nuisance Abatement - Municoderetrieved July 10, 2026
- Osceola County Tax Collector - Tourist Development Taxretrieved July 10, 2026
- Osceola County Tax Collector - Local Business Tax Receiptretrieved July 10, 2026
- Osceola County Tax Collector - New Local Business Tax Receipt/Tourist Tax Applicant (registration steps, PDF)retrieved July 10, 2026
- Florida DBPR - Guide to Vacation Rentals and Timeshare Projectsretrieved July 10, 2026
- Florida Statutes sec. 509.032(7)(b) - vacation rental preemptionretrieved July 10, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Osceola County and a qualified professional before operating.