This guide covers Palm Beach County, Florida (including unincorporated areas). If your property is inside a city or town, check that city’s rules. Commonly confused sibling markets:
- West Palm Beach: Separate city with its own STR registration and enforcement.
- Palm Beach: Distinct island town with stricter rental rules and unique zoning.
- Palm Beach Gardens: Large city north of West Palm Beach, with its own STR ordinances.
- Lake Worth Beach: Coastal city with separate licensing and enforcement for STRs.
Legality Verdict
Short-term rentals are legal in unincorporated Palm Beach County, subject to state licensing, county business tax, and a 6% Tourist Development Tax. No countywide cap or ban exists, but local zoning and HOA rules may apply.
- Legality Status: 4/5
- License Availability: 4/5
- Compliance Cost (% revenue): 3/5
- Regulatory Stability: 4/5
- Enforcement Climate: 4/5
TL;DR
Palm Beach County STRs are defined as rentals of six months or less. You must obtain a Florida DBPR vacation rental license and a county Business Tax Receipt (BTR), renewed annually. The total lodging tax stack is 13% (6% state, 6% TDT, ~1% surtax). No county cap or ban, but zoning and HOA restrictions may apply. The biggest gotcha: Airbnb does not collect the county TDT—hosts must register and remit directly.
Quick Facts
| Item | Detail |
|---|---|
| STR Definition | Rental of accommodations for six months or less SoFlo Coastal Group |
| Registration Required | Yes (state DBPR license + county Business Tax Receipt) SoFlo Coastal Group |
| Permit Cost | State: $50 application + $10 HEP fee + variable license fee; County BTR: [needs verification — call (561) 355-2272 or visit https://www.pbctax.gov/taxes/business-tax/] |
| Annual Renewal | Yes, both state license and county BTR renew annually SoFlo Coastal Group Florida DBPR |
| Late Penalty | Up to $500/day for operating without BTR SoFlo Coastal Group |
| State Sales Tax | 6% LuxeHaus Stays |
| County Discretionary Surtax | ~1% (typical; [needs verification — no primary source found]) |
| County Tourist Development Tax (TDT) | 6% Airbnb Help Center |
| Total Effective Lodging Tax | 13% (6% state, 6% TDT, ~1% surtax) LuxeHaus Stays |
| Airbnb Tax Collection | Airbnb collects state tax and surtax, but NOT county TDT LuxeHaus Stays |
| VRBO Tax Collection | VRBO collects no taxes; host remits all LuxeHaus Stays |
| Zoning | Not codified — consult ULDC/zoning maps or Planning Dept Palm Beach County Code |
| Occupancy Cap | Not codified — no countywide cap Palm Beach County Code |
| Parking Requirement | Not codified — no countywide rule Palm Beach County Code |
| Inspection Requirement | Not codified — no countywide rule Palm Beach County Code |
| HOA/Condo Override | Yes, associations may prohibit or restrict STRs Lighthouse Realty Florida |
| License Cap | No cap Palm Beach County Tax Collector |
| Transferability | State license not transferable DBPR Form |
| Enforcement Penalties | Up to $500/day for BTR violations; state fines for unlicensed operation SoFlo Coastal Group Home Team Luxury Rentals |
| Primary Regulator | Palm Beach County Tax Collector (BTR); Florida DBPR (state license) |
| Last Updated | June 11, 2026 |
Regulatory Impact Snapshot
Palm Beach County’s STR regime is defined by state licensing, a required county Business Tax Receipt, and a combined lodging tax stack of 13%. The most significant operational constraint is the need for hosts to register and remit the 6% county Tourist Development Tax (TDT) directly—Airbnb does not collect this for you. Zoning is not explicitly codified for STRs, so parcel-specific diligence is essential. HOA and condo association restrictions can override county rules. The binding constraint for underwriters is the layered compliance burden and the risk of missing TDT filings.
Top 500 US Airbnb Rental Markets - 2026
Instantly compare top 500 short-term (Airbnb) rental markets in the US
Frequently Asked Questions
Basics
What is considered a short-term rental in Palm Beach County?
A short-term rental is any accommodation rented for six months or less SoFlo Coastal Group.
Are short-term rentals legal in unincorporated Palm Beach County?
Yes, STRs are legal if you comply with state licensing, county business tax, and tax remittance requirements LegalClarity.
Do cities within Palm Beach County have different rules?
Yes, incorporated cities like West Palm Beach and Palm Beach have their own STR ordinances and enforcement Lighthouse Realty Florida.
Licensing
What licenses are required to operate an STR?
You need a Florida DBPR vacation rental license and a Palm Beach County Business Tax Receipt (BTR) SoFlo Coastal Group.
How much does the state license cost?
The application fee is $50 plus a $10 HEP fee, with a variable license fee based on units and renewal cycle Florida DBPR.
How do I apply for a Business Tax Receipt?
Apply online or in person with the Palm Beach County Tax Collector. [needs verification — call (561) 355-2272 or visit https://www.pbctax.gov/taxes/business-tax/]
Is there a cap on the number of STR licenses?
No, there is no cap on STR licenses or BTRs in Palm Beach County Palm Beach County Tax Collector.
Are licenses transferable if I sell my property?
No, state vacation rental licenses are not transferable; new owners must apply DBPR Form.
Taxes
What taxes apply to STRs in Palm Beach County?
You must collect and remit 6% state sales tax, ~1% county discretionary surtax, and 6% county Tourist Development Tax (TDT) LuxeHaus Stays.
Does Airbnb collect all required taxes?
No, Airbnb collects state sales tax and surtax, but not the county TDT. Hosts must remit TDT directly LuxeHaus Stays.
Does VRBO collect any taxes?
No, VRBO does not collect or remit any taxes for Palm Beach County; hosts are responsible for all LuxeHaus Stays.
How often must I file TDT returns?
Monthly, even if you had no rental activity Palm Beach County TDT Portal.
Operations
Are there occupancy or parking limits for STRs?
No countywide occupancy or parking caps are codified; state and fire codes may apply Palm Beach County Code.
Do I need a local contact or inspection?
No countywide requirement for a local contact or inspection is codified Palm Beach County Code.
Can my HOA or condo association ban STRs?
Yes, associations can impose stricter leasing restrictions than the county Lighthouse Realty Florida.
Which zones allow STRs?
Not codified—consult the Unified Land Development Code or contact the Planning Department Palm Beach County Code.
Enforcement
Who enforces STR rules in Palm Beach County?
The Florida DBPR enforces state licensing; the county enforces BTR and TDT compliance LegalClarity.
What are the penalties for non-compliance?
Operating without a BTR can result in fines up to $500/day; state fines also apply for unlicensed rentals SoFlo Coastal Group.
Is there active enforcement or recent crackdowns?
Enforcement is primarily complaint-driven and focused on licensing and tax compliance; no recent countywide crackdowns reported Minut.
Are there pending changes to STR laws?
A 2024 bill to centralize STR regulation was vetoed; local rules remain in effect, but future state action is possible Avantio.
Permit Process
Operating a short-term rental in Palm Beach County requires a Florida DBPR vacation rental license and a county Business Tax Receipt (BTR). The DBPR license application is processed online, typically within one to two business days, and must be renewed annually. The BTR is also renewed annually by September 30. There is no cap on the number of licenses or BTRs issued. State licenses are not transferable; new owners must reapply if the property is sold SoFlo Coastal Group Florida DBPR.
Zoning
Palm Beach County does not separately codify which zoning districts permit or prohibit short-term rentals. Owners must consult the Unified Land Development Code (ULDC), zoning maps, or contact the Planning, Zoning & Building Department for parcel-specific determinations. No countywide occupancy, parking, or inspection requirements are codified, but state and fire/building codes may apply by default Palm Beach County Code.
Taxes and Remittance
STR operators must collect and remit a 6% state sales tax, a county discretionary surtax (typically ~1%), and a 6% Tourist Development Tax (TDT) on all rentals of six months or less. Airbnb collects the state tax and surtax but not the TDT; hosts must register for a TDT account and file monthly returns, even if no rental activity occurred. VRBO does not collect any taxes, so hosts are responsible for all remittance LuxeHaus Stays Palm Beach County TDT Portal.
Enforcement and Recent Actions
Enforcement is primarily complaint-driven and focuses on licensing and tax compliance. The Florida DBPR is the main enforcement agency for state licensing, with authority to issue fines, conduct inspections, and order cessation of unlicensed activity. The county enforces BTR and TDT compliance, with fines up to $500 per day for violations. No recent countywide crackdowns or moratoriums have been reported SoFlo Coastal Group LegalClarity.
Recent Changes and Pending Legislation
In June 2024, a bill (SB 280) that would have centralized STR regulation statewide was vetoed, preserving local control in Palm Beach County. The county commission recently required 60-day notice for rent increases over 5% and lease terminations, but no rent cap or new STR restrictions were imposed. Future state legislative efforts to centralize STR rules remain a key regulatory risk Avantio WPBF.
Comparable Markets
- Broward County, FL — Consider if you want a neighboring county with similar tax stack but more urban density.
- Miami-Dade County, FL — Consider if you want a major metro with stricter city-level STR rules.
- Martin County, FL — Consider if you prefer a smaller, less urbanized coastal market.
- Orange County, FL — Consider for proximity to Orlando and theme park demand.
Sources
- Palm Beach County Constitutional Tax Collector – Business Tax
- Palm Beach County Constitutional Tax Collector – TDT Portal
- Palm Beach County, FL Code of Ordinances
- Florida DBPR – Vacation Rental Licensing Guide
- DBPR Form HR 5025-753 2022 January
- SoFlo Coastal Group
- Lighthouse Realty Florida
- LegalClarity
- Avantio
- LuxeHaus Stays
- Minut
- WPBF
- Airbnb Help Center – Palm Beach County, FL
- Home Team Luxury Rentals
- Rentometer
This page is research, not legal advice. Consult local counsel before acquiring or operating a short-term rental in Palm Beach County, FL.
Ready to evaluate Palm Beach County as an STR market?
- See Palm Beach County revenue data → — Get marketwide STR revenue, occupancy, and ADR benchmarks.
- Run this deal in our calculator → — Model cash flow and compliance costs for any Palm Beach County property.
- Match with a Palm Beach County STR agent → — Connect with a local expert for on-the-ground guidance.