Davenport

State vacation rental license

You need a state license from DBPR if you rent a whole unit more than three times a year for stays under 30 days or one calendar month, whichever is less, or advertise it as a place regularly rented to guests.[2] Apply online and list each unit's address.[2] A new license costs $50 to apply, a $10 education fee and $170 a year for a single unit.[2, 8]

County business tax receipt

Get a Polk County Class B local business tax receipt for each rental location.[7] The county asks for proof of your state license first.[3, 7] It costs $72.19 a year and renews by Sept 30.[3]

City receipt and zoning

If the property is inside Davenport, you also need a city business tax receipt, and the county one too.[5] The city says the right zoning designation is needed for every business, including home businesses, and tells you to check with its Zoning and Planning Department.[5] The city's Land Development Regulations list the zoning districts and hold the zoning map, but the link on the city's zoning page returned a file-not-found error.[13]

Outside the city limits

Polk's land development code makes a dwelling a short-term rental if it is rented more than three times a year for fewer than 30 days.[6] Outside the city, that use is permitted only in the subdivisions the code lists, or in ones the county approves after a Level 3 Review.[6] Single units can't be rented short-term unless the whole subdivision or phase is approved, and accessory dwelling units can't be approved for short-term rental.[6]

State law limits local rules

A local law may not prohibit vacation rentals or regulate how long or how often you rent them, but this does not apply to rules adopted on or before June 1, 2011.[1] The statute's history line ends with a 2016 act.[1]

License display and smoke detectors

Display your state license in a conspicuous place at the property.[2] Put smoke detectors in every unit.[2]

Cleaning

Clean and change linens between guests or weekly, whichever comes first.[2]

Balcony inspections

In buildings of three or more stories, file a Certificate of Balcony Inspection every three years.[2]

Room-only rentals

Renting only individual rooms doesn't need a state vacation rental license.[2]

Pool and water safety

A 2026 water safety bill for rentals, CS/CS/SB 658, passed the Senate on Feb 19, 2026 and died in the House on Mar 13, 2026.[14] We did not read any local pool or parking rule for Davenport.

State sales tax

Florida charges 6% state sales tax, plus any local surtax, on stays of six months or less.[9] Register with the state to collect and remit it; returns are due on the 1st and late after the 20th.[9]

County surtax and tourist tax

Polk County adds a 1% discretionary sales surtax.[10] It also has a 5% tourist development tax, collected by the county.[4, 11]

Tourist tax account

Owners, managers and operators of rental houses rented for six months or less must apply for a tourist tax account with the Polk Tax Collector.[4] Payments are due on the 1st and late after the 20th, and since Aug 17, 2026 monthly filings must go through Phenix Online.[4]

Booking platforms

The state says anyone who receives rent for the owner must also register to collect tax.[9] The county page we read doesn't say whether booking sites collect the tourist tax, so check each site and keep your own account.[4]

Reports to the county

The Polk Tax Collector takes tips about businesses with no county receipt and about vacation rental operators who don't remit tourist tax.[15] Tips can go to a toll-free line.[15]

Late renewals

County receipts renew by Sept 30.[3] After that, penalties start on Oct 1 at 10% and climb to 15% in November and 20% in December.[16]

A receipt isn't approval

The city says paying the tax doesn't mean any authority has approved or licensed the business.[5] That is why the zoning check comes first.[5]