Tampa

Zoning

Tampa's zoning code defines a dwelling unit as one used for owner occupancy or for rental on a weekly or longer basis.[1] The definitions also cover transient lodging units and hotels, but we found no short-term rental definition.[1] Florida law bars local rules that prohibit vacation rentals or regulate how long or how often they're rented, except rules adopted on or before June 1, 2011.[12]

City business tax receipt

The city says property owners or agents who rent a house or apartment for gain need a business tax receipt.[2] The city repealed its rental certificate and rental registration requirement on May 4, 2023, but business taxes are still due on rental properties.[2] The page lists no short-term rental class or fee, so ask the Business Tax office what applies to you.[2]

State license

You need a state vacation rental license for an entire unit rented more than three times a year for stays under 30 days or one calendar month, whichever is less, or advertised as regularly rented, but not for a single room.[3] Apply online through DBPR, which usually processes applications in one to two business days.[3] A full-year license for one unit is $170, or $90 if you apply from Aug 1 until the Feb 1 renewal, plus $50 to apply and $10 for the Hospitality Education Program.[3]

County tourist tax account

You need a Hillsborough County tourist development tax account if you don't use a registered booking platform, use a third-party system that processes payments outside those platforms, or take any payment outside them.[4] The county lists five registered platforms, including Airbnb and Vrbo.[4] The Tax Collector also lists state sales tax compliance, the state license and a local business tax account as requirements for rental operators.[4]

County registry

Hillsborough County adopted an ordinance on Sept 2, 2026 that has owners renew a $200 registration for each short-term vacation rental every year.[5] It takes effect Jan 1, 2027, and the Board will review it after 90 days.[5] A WUSF news report says it covers unincorporated properties and lets Tampa opt in, and the county's recap doesn't say whether it applies inside city limits.[5, 13]

Display and safety

Display your state license in a conspicuous place on the premises.[3] Install smoke detectors in every living unit, don't use extension cords, and meet NFPA 101, the Life Safety Code.[3] Buildings of three stories or more need a Certificate of Balcony Inspection every three years unless the balconies and stairs are condo common elements.[3]

Housekeeping

Keep the unit clean, safe and in good physical condition.[3] Change sheets and pillowcases between guests or once a week, whichever comes first.[3] If you provide dishes and glassware, sanitize them between guests or post the division's notice that you haven't.[3]

Staff training

If you have employees who clean the units or work reception, they need annual human trafficking awareness training.[3] New employees must get it within 60 days of starting.[3]

Inspections

Florida leaves local building code and fire code inspections in place.[12] The state division reports any item that may violate fire safety requirements to the State Fire Marshal and local fire safety authorities.[3]

Listing numbers

Chapter 509 requires a license number on advertising for food-service catering.[14] We found no Tampa or state rule that requires a license number in a vacation rental listing.[1, 14]

State sales tax

Florida charges 6% sales tax on rentals of living or sleeping accommodations for six months or less.[8] You must register with the Department of Revenue before you start.[8] The county's discretionary surtax applies to transactions subject to the state sales tax.[15]

County surtax

Hillsborough County's surtax is 1.5%, made up of three 0.5% surtaxes.[9, 16] With the 6% state tax, the combined sales tax rate is 7.5%.[16] A Dec 1, 2025 notice extended the infrastructure surtax to Dec 31, 2041.[16]

County tourist tax

Hillsborough County charges a 6% tourist development tax on short-term rentals of six months or less.[7] Owners, managers and operators collect it from tenants and remit it to the Tax Collector.[7] It's due monthly on the 1st of the month after collection and delinquent after the 20th.[7]

Platforms

The Tax Collector has agreements with five booking platforms to collect and remit the tourist tax for hosts.[4] If you use another system or take payments outside them, you open your own account and remit it yourself.[4] We found no page saying who collects state sales tax on platform bookings, so confirm that with the Department of Revenue.[8]

Late penalty and allowance

A late tourist tax payment carries a penalty of $50 or 10% of the tax due, whichever is greater.[17] Owners and operators who remit on time get an allowance of 2.5% of the first $1,200 of tax collected, up to $30.[17]

City code fines

After the Code Enforcement Board or a special magistrate orders a violation fixed by a deadline, fines can reach $1,000 a day per violation for a first violation and $5,000 a day for a repeat.[18] An irreparable or irreversible violation can draw up to $15,000.[18]

State fines and license

The state can fine a public lodging establishment up to $1,000 per offense for operating without a license or in violation of Chapter 509.[14] It can also suspend, revoke or refuse a license.[14]

County inspections

The ordinance has the owner authorize future inspections of the unit upon a determination by Code Enforcement.[5] If an owner or designated responsible party doesn't admit an officer at a scheduled inspection, the owner is charged a no-show fee, and the Board will set the amount.[5]

What the council is doing

On Aug 27, 2026, Tampa's council made a motion to direct its legal department to monitor the county ordinance and give an update on Nov 5.[19] On Aug 6, a council member said there is a seven-day rental rule that code enforcement doesn't follow.[6] We couldn't find a seven-day rule in the code section we read.[1]