"Davenport" is often a catch-all term for a massive vacation rental area south of Disney. It is crucial to check the specific jurisdiction because 95% of the popular short-term rental communities (like ChampionsGate, Solterra, Regal Palms) are actually in Unincorporated Polk County, not the small City of Davenport limits. The Unincorporated County is extremely friendly to short-term rentals, as its economy relies on them, but they enforce strict registration rules.

Key Requirements

• State License: You must obtain a Vacation Rental License from the Florida Department of Business and Professional Regulation (DBPR).
• County Tax Receipt: You must obtain a Local Business Tax Receipt (BTR) from the Polk County Tax Collector. This acts as your local "permit." You cannot get this until you have your State DBPR license.
• HOA is King: Almost every property in Davenport is in a Master-Planned Community with an HOA. While the county allows rentals, the specific HOA may have minimum stay requirements (e.g., 3 days, 7 days, or 30 days). You must verify the specific community's covenants.

Operational and Safety Standards

• Trash Rules: Polk County is strict about trash bins being left out. They must be stored out of sight on non-pickup days to avoid fines.
• Safety: You should have fire extinguishers, smoke detectors, and emergency lighting. If the home has a pool, you must comply with the Florida Residential Swimming Pool Safety Act (door alarms or safety fence), which is a common failure point for inspections.

Tax Obligations

• Total Tax Rate: ~12% Total (7% State Sales/Surtax + 5% County Tourist Tax).
• Collection (Good News): Unlike Panama City Beach, Polk County HAS an agreement with Airbnb and Vrbo. These platforms DO collect and remit the 5% Tourist Development Tax (TDT) for you.
• Registration Trap: Even though Airbnb collects the tax, you are STILL REQUIRED to register for a Tourist Tax Account with the Polk County Tax Collector to report your revenue (even if it's $0 due because Airbnb paid it). Failure to register is a compliance violation.

Enforcement

• Fines: Operating without a Business Tax Receipt can lead to fines starting at $250.
• HOA Fines: Community HOAs often have their own "compliance officers" who patrol for parking and trash violations, issuing fines that go directly to the property owner (your landlord).