Is Rental Arbitrage Legal in Jacksonville, FL?
State licence and county tax registration. The City of Jacksonville's Property Appraiser page tells hosts to register with the Florida DBPR and the Duval County Tax Collector (tourist development tax), complete any required fire inspection, display the human trafficking awareness sign, and follow local zoning, land use, parking and noise rules. It warns that booking platforms such as Airbnb, Booking.com or Vrbo do not necessarily pay all required taxes for you, and that hosts stay personally responsible for unpaid tax and violations. The state licence is a DBPR vacation rental licence, available as a single, group or collective licence.
Requirements
- Florida DBPR vacation rental licence (single, group or collective, depending on how many units and who holds it)
- DBPR one-time application processing fee of $50, plus a licence fee based on the number of units (confirm current amounts with DBPR)
- Certificate of Balcony Inspection (HR-7020) with the DBPR application if the building is 3 or more stories
- Duval County Tax Collector registration for the tourist development tax
- Any required fire inspection
- Human trafficking awareness sign posted
- Monthly tax returns, even with no collections
Restrictions
- Local land use, zoning, parking and noise rules apply
- There is no agreement between Duval County and any booking platform to pay the county tax on a host's behalf
- HOA, condo and lease rules can still prohibit short-term rentals
- These rules are for the City of Jacksonville and Duval County. Jacksonville Beach is a separate city with its own Short-Term Vacation Rental Certificate, so its rules do not apply here
Taxes and Fees
- Duval County tourist development tax: 6% (4% tourist plus 2% convention)
- Florida sales tax and county surtax: 7.5%, which the county puts at a combined 13.5% with the 6% tourist tax
Official permit or registration page
Next Step
Legal is one half of the decision. The other half is whether the deal earns enough to be worth the risk.
Run the numbers for Jacksonville, FL See the Jacksonville, FL market
Sources
Frequently Asked Questions
- Do I Need a License for a Jacksonville Short-Term Rental?
- A Florida DBPR vacation rental license, plus registration with the Duval County Tax Collector. The city also expects any required fire inspection and the human trafficking awareness sign.
- Does Airbnb Collect the Duval County Tax?
- No. The tax collector says there is no agreement between the county and any online platform to pay the tax for a host, so the host files and pays monthly.
- What Tax Rate Applies?
- 6% county tourist development tax (4% tourist plus 2% convention), on top of Florida sales tax.
- Are There Zoning Limits?
- Local land use, zoning, parking and noise rules apply. Check the address with the city's planning department before signing a lease.