Jacksonville

State preemption

A local law may not prohibit vacation rentals or regulate the duration or frequency of rental of vacation rentals.[1] That doesn't apply to local laws adopted on or before June 1, 2011.[1]

State DBPR license

Get a vacation rental license from Florida's DBPR if you rent a whole unit more than three times a calendar year for periods under 30 days or one calendar month, whichever is less, or if you advertise it as regularly rented.[3] A single-unit license costs $170 for a full year, plus a $50 application fee for new applications and a $10 education fee, and Duval County licenses renew on June 1.[3]

Operating under a lease

A single license is for a unit owned and operated by the same person or entity.[3] DBPR describes a licensed agent as someone the owner has authorized to rent the unit out, and says that authority can be a rental agreement or contract.[3] A collective license for an agent covers houses or units at separate locations, up to 75 units, in counties within one district.[3]

City rules

We found no Jacksonville permit, registration or zoning category written for short-term rentals in the Ordinance Code.[2] The Property Appraiser still tells operators to follow local land use, zoning, parking and noise rules.[8]

Beach cities

Jacksonville Beach has its own Short-Term Vacation Rental Registration Certificate at $150 per property, renewed by October 1, and it requires a Fire Marshal inspection.[9]

Fire safety

The Property Appraiser lists a required fire inspection among a rental owner's duties.[8] DBPR says to install smoke detectors in every living unit and keep the electrical system safe, and it reports fire items it sees to the State Fire Marshal and local fire authorities.[3]

Cleaning and sanitation

Keep the unit clean, safe and free of vermin, and change sheets and pillowcases between guests or once a week, whichever comes first.[3] Sanitize dishes and glassware between guests, or post the state's notice that you can't.[3]

Buildings of three stories or more

Unless balconies and stairs are common elements, file a Certificate of Balcony Inspection with DBPR every three years.[3] Condo vacation rentals in some taller buildings need automatic fire sprinklers.[3]

Posting

Display your license in a conspicuous place on the premises.[3] The Property Appraiser also lists a human trafficking awareness sign among the required postings.[8]

State access

Vacation rentals aren't on DBPR's regular inspection schedule, but you must make the unit available to the division on request.[1]

Duval tourist tax

Duval County charges a 6% Convention/Tourist Development Tax on short-term rentals: 4% tourist development tax and 2% convention development tax.[4] It applies to rentals of six months or less, and the city code names vacation rental property such as Airbnb or Vrbo among the taxed rentals.[4, 10]

Register and file monthly

To register, email touristtax@coj.net or call (904) 255-5700.[4] File a return every month even if you collected no tax. It's due the 1st of the next month and delinquent after the 20th.[4]

State sales tax

Florida charges 6% state sales tax plus any discretionary surtax on rentals of six months or less, and anyone who rents transient accommodations must register with the Department of Revenue.[6] The Department lists Duval at 13.5% for living and sleeping accommodations and 7.5% for other taxable transactions.[5]

Booking platforms

Duval says it has no agreement with any online rental platform to receive tax for a taxpayer, so the 6% remains your job to collect and remit.[4] The Property Appraiser adds that using Airbnb, Booking.com or Vrbo doesn't necessarily mean all required taxes are paid for you.[8]

Business tax

The Tax Collector's business tax page tells short-term transient rental providers to see its tourist tax page.[7] It also says businesses in Jacksonville Beach, Atlantic Beach, Neptune Beach or Baldwin need that city's own business tax.[7]

Late tourist tax

Unpaid Duval tourist tax draws a 10% penalty per month, capped at 50%, with a $50 minimum, plus daily interest.[4]

No state license

It is a second-degree misdemeanor to open a public lodging establishment without a license or while its license is suspended or revoked.[11]

State fines and suspension

The state can fine up to $1,000 per offense and can suspend a license for up to 12 months.[11]

Local requirements

The Property Appraiser warns that failing to follow tax, registration, inspection and local requirements can be costly.[8]