AIRBNB & SHORT-TERM RENTAL RULES

Largo

,
Florida

Can you run an Airbnb or do rental arbitrage here? What the city requires: permits, taxes, safety rules and enforcement.

Updated
Oct 2, 2026
||
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ARBITRAGE VERDICT

Green light: no city permit, but two inspections before you rent

Largo permits short-term vacation rentals in all future land use designations that allow residential uses, as long as they follow Section 15.18.[1] Instead of a permit application, the city's page sets out two inspections before you rent, and the city calls its rules minimal.[2] Section 15.18 sets no cap on how many rentals can operate.[1]

Our verdict, based on the sources at the end of this guide.

AT A GLANCE
Non-owner-occupied
Allowed
We found no owner-occupancy rule in Section 15.18[1]
Who holds the permit
No city permit
The owner names one responsible party for each rental[1]
City permit
$100 a year
Annual fire inspection fee; we found no city permit fee[2]
Permit cap
None
Section 15.18 sets no cap on rentals[1]
Lodging taxes
13%
6% state, 1% Pinellas surtax and 6% Pinellas tourist tax; our sum[3, 4, 5]
Stays of 30+ days
Under 30 days
The definition covers more than three rentals a year of under 30 days or one calendar month[1]

Largo allows short-term vacation rentals anywhere its land use designations allow residential uses, if you follow Section 15.18.[1] The city's process is two inspections, a compliance check and then a fire life safety check, before you rent.[2] Occupancy is capped at one person per 150 square feet,[1] and the annual fire inspection costs $100.[2] The city says it does not enforce state license or sales tax rules.[2]

01

Key requirements

Where it's allowed

Short-term vacation rentals are permitted in all future land use designations that allow residential uses, as long as they follow Section 15.18.[1] The code covers units in a condominium or cooperative and one- to four-family houses and dwelling units.[1]

What counts as a rental

A unit is a short-term vacation rental if it is rented to guests more than three times in a calendar year for periods of less than 30 days or one calendar month, whichever is less, or if it is advertised as a place regularly rented to guests.[1]

Two inspections first

You must have two separate inspections before you rent: a compliance inspection by the Community Standards Division, then a life safety inspection by the Fire Department, in that order.[2] Skipping them can delay your start and lead to other consequences under the code.[2]

Responsible party

Name one designated responsible party for each rental: the owner or any person 18 or older the owner designates, including a property management company.[1] Post their name and phone number on the outside of the property, or add the unit to the city's alarm decal system.[2]

State rules still apply

The city says its rules don't replace or alter state licensure or sales tax requirements, and that it doesn't enforce them.[2] The state requires a vacation rental license if you rent an entire unit more than three times in a calendar year for periods of less than 30 days or 1 calendar month, whichever is less.[6] Florida law also says a local law may not prohibit vacation rentals or regulate how long or how often they are rented, except for local laws adopted on or before June 1, 2011.[7]

02

Operational and safety standards

Safety standards

Units must meet the Florida Building Code, the Florida Fire Code, the Florida Life Safety Code and the city's Comprehensive Development Code.[1] Pools, spas and hot tubs must meet the Residential Swimming Pool Safety Act, and each floor needs a 2A:10B:C portable fire extinguisher.[1]

Annual fire inspection

A high-hazard fire inspection costs $100 and must be done every year under the Florida Fire Code.[2] Largo Fire Rescue's list calls for smoke alarms in each sleeping room, carbon monoxide alarms outside sleeping areas and battery emergency lighting for at least one hour.[8] A 2026 bill that would have required water safety features in licensed vacation rentals died in the House on Mar 13, 2026.[9]

Occupancy and parking

Maximum occupancy is one person per 150 gross square feet of permitted, conditioned living space.[1] Provide one off-street space for every three guests; on-street parking doesn't count, and an open, available garage space can.[1]

Responsible party duties

The responsible party must be reachable 24 hours a day, 7 days a week, able to resolve problems raised by guests, city staff or police, and willing to come to the unit within two hours if needed.[1]

Guest posting

Post in each unit the responsible party's name and number, a notice that guests must follow city rules on occupancy, parking, noise and litter, the trash and recycling days, the nearest hospital and an evacuation notice.[1] The city has a posting form online.[2]

03

Tax obligations

State sales tax

Florida charges 6% sales tax on renting living or sleeping accommodations for six months or less.[3] Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period.[3]

County surtax

Pinellas County adds a 1% discretionary sales surtax.[4]

Pinellas tourist tax

Pinellas charges a 6% tourist development tax on hotels and on private homes rented for six months or less.[5] The state's rate table also lists 6% for Pinellas, collected by the county.[10]

Filing the tourist tax

You register and pay through the Pinellas County Tax Collector's website.[5] The return is due on or before the 20th of the month after collection, monthly even with no rental activity unless you are authorized to file less often, and a late return adds 10% of the tax owed, with a $50 minimum.[11]

04

Enforcement

Who enforces

Section 15.18 is enforced under Chapter 9 of the City Code and Chapter 162, Florida Statutes.[1] Neighbors report problems to Largo Community Standards by phone or through an online form.[2]

Fines

Code enforcement fines can't exceed $250 a day for a first violation or $5,000 a day for a repeat violation, and an irreparable violation can draw up to $15,000.[12]

HOA and deed rules

The city doesn't enforce HOA, POA or deed restrictions, but you can still face enforcement or penalties from those authorities.[2]

Unincorporated addresses

Unincorporated Pinellas County has its own short-term rental Certificate of Use program, and the county page says municipalities have their own rules, so check which one your address falls under.[13]

Bottom line for arbitrage

STR Friendly
|Our take

Easy to start. Do the occupancy math on the unit before you sign, and plan for both inspections.

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        Sources

        The bracketed numbers in this guide point here. All sources checked
        Oct 2, 2026
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        More guides in this state

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        Section 15.18, Short-Term Vacation Rentals (Comprehensive Development Code) | City of Largo | https://library.municode.com/fl/largo/codes/comprehensive_development_code?nodeId=CD_CH15SUST_S15.18SHRMVARE Short Term Vacation Rentals | City of Largo | https://www.largo.com/connect/living_in_largo/new_short-term_rentals.php Florida Sales and Use Tax (GT-800013, R. 10/25) | Florida Department of Revenue | https://floridarevenue.com/Forms_library/current/brochure/gt800013.pdf Discretionary Sales Surtax Information for Calendar Year 2025 (DR-15DSS) | Florida Department of Revenue | https://floridarevenue.com/Forms_library/current/dr15dss.pdf Pay Tourist Development Tax | Pinellas County | https://pinellas.gov/services/pay-tourist-development-tax/ Vacation Rentals and Timeshare Projects licensing guide | Florida Department of Business and Professional Regulation | https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ Florida Statutes 509.032, Duties of the division | Florida Legislature | http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.032.html Short-Term Rental Requirements | City of Largo Fire Rescue | https://cms7files.revize.com/largoflorida/document_center/Fire%20Rescue/Short%20term%20rental%20requirements%20NEW.pdf Senate Bill 658 (2026), Water Safety Requirements for the Rental of Residential and Vacation Properties | The Florida Senate | https://www.flsenate.gov/Session/Bill/2026/658 Local Option Transient Rental Tax Rates (DR-15TDT, R. 10/26) | Florida Department of Revenue | https://floridarevenue.com/Forms_library/current/dr15tdt.pdf Pinellas County Tourist Development Tax Return (Rev. Jan 2025) | Pinellas County Tax Collector | https://pinellastaxcollector.gov/pdfs/TDTaxReturn-Rev-Jan-2025.pdf Sec. 9-72, Administrative fines; costs of repair; liens (Code of Ordinances) | City of Largo | https://library.municode.com/fl/largo/codes/code_of_ordinances?nodeId=PTIICOOR_CH9COEN_ARTIICOENBOPR_DIV3ENPR_S9-72ADFICORELI Short-Term Rental (STR) Certificate of Use Program for Unincorporated Pinellas County | Pinellas County | https://pinellas.gov/str/
        Section 15.18 sets no cap on how many rentals can operate[1] Short-term vacation rentals are allowed wherever the land use designation allows residential uses[1] The city calls its short-term rental rules minimal[2] The rules are written around rentals of under 30 days or one calendar month[1]
        Maximum occupancy is one person per 150 gross square feet[1] One off-street parking space is required for every three guests[1] The fire inspection is yearly and costs $100[2] HOA and deed rules still apply, and the city doesn't enforce them for you[2]
        Get the landlord's written OK to rent short term and to allow both inspections.[2] Check the lease, HOA and deed rules; the city says they still apply.[2] Calculate the guest limit from the unit's air-conditioned square footage and count the off-street parking spaces.[1] Confirm the address is inside Largo city limits; unincorporated Pinellas has its own program.[13]
        Oct 2, 2026
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