West Palm Beach

Rental license

The city code makes it unlawful to rent a rental dwelling unit as owner, lessee, agent or manager without a business tax receipt and a rental license or temporary certificate.[2] The city says all rental units need a rental tax application, generally processed in seven to 10 business days.[1] Applications go by email to businesstax@wpb.org on the Rental Tax Application, which is for renting residential property only, and the city says online applications aren't available yet.[3, 11]

Who applies

The owner of each rental unit files the application on the city's form, and the legal owner of record of a new unit applies before anyone first occupies it.[2] For owner-occupied and non-owner house or duplex rentals, the ownership on the application must match the deed recorded with the Palm Beach County Clerk.[1] The city won't issue a license unless an owner or resident agent is named with an address and a local phone number to receive notices of violation.[2]

Rental types and zoning

The city sorts rentals into three types: owner-occupied, non-owner single-family or duplex, and non-owner multifamily.[1] Multifamily applicants must document the buildings and units on the property and comply with any current geographic caps.[1] We found no short-term rental use or cap in the parts of the zoning code we searched, so confirm zoning with the city.[12]

Inspection

A code compliance inspection is required for every rental property, and a fire inspection if three or more units are under the same roof.[1] Initial business tax applications carry one-time inspection fees, and inspections must pass before the receipt is issued.[3] If a unit fails, the city sends the owner a written denial, and the owner has 30 days to fix the violations before the building official may report them to code enforcement.[2]

County registration

Before you host, register a tourist development tax account with the county and get a short-term rental business tax receipt for each account.[9] The county code defines a host as someone who owns the unit or has the legal right to rent it, you register each property individually, and the receipt can't be transferred.[10] The county code doesn't override a lease, HOA or condo rules.[10]

County receipt and ad numbers

You can apply for the county receipt online, in person or by mail, and online applications take one to three business days.[13] Show your county tourist tax account number and your short-term rental receipt number on every ad.[10] Platforms must check that both are active before they accept a listing.[10]

Zoning sign-off

The city's business tax page lists zoning approval on the Palm Beach County application for a vacation rental.[3] The county's Feb 2026 form says the short-term rental receipt doesn't require zoning approval.[5] Ask both offices which one applies to you.

State license

A state vacation rental license is required 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.[4] A new application pays $50 and $10, plus $170 for one unit for a full year, or $90 if you apply from June 1 until the Dec 1 renewal.[4] Display the license in a conspicuous place on the premises.[4]

Safety and housekeeping

Install smoke detectors in every living unit, avoid extension cords and meet NFPA 101, the Life Safety Code.[4] Change sheets between guests or weekly, and sanitize dishes or post the division's notice that you haven't.[4] Florida leaves local building code and fire code inspections in place.[14]

Renewals and records

The city business tax receipt runs on an Oct 1 to Sep 30 fiscal year, with renewals from July 1 to Sep 30.[3] The county receipt renews by Sep 30 through a no-fee request, and every monthly tax return must be filed first.[10, 15] Keep rental records, including the number and length of each stay and the price paid, for three years.[10]

State sales tax

Florida charges 6% sales tax on rentals of living or sleeping accommodations for six months or less.[6] You must register with the Department of Revenue before you start.[6] The county's discretionary surtax applies to transactions subject to the state sales tax.[16]

County surtax

Palm Beach County's surtax is 0.5% from Jan 1, 2026 through Dec 31, 2035.[7] The older 1% surtax ended Dec 31, 2025, so the sales tax rate dropped from 7% to 6.5% on Jan 1, 2026.[17]

County tourist tax

Palm Beach County charges a 6% tourist development tax on transient rentals of six months or less.[9] It applies to mandatory fees such as cleaning and pet fees.[9] You collect it from the guest, and if you don't, you're liable.[9]

Platforms

The Tax Collector says online platforms do not remit the tourist tax to it, and the host must collect and remit.[9] The county code requires platforms to collect the tax and transfer it with the rental fees to the host, who remits it.[10] File a return every month, due on the 1st and late after the 20th, even when it's $0.[9]

City and county fees

The city's Certificate of Use, issued with the business tax receipt, is $50 the first year and $20 to renew.[3] The county short-term rental receipt costs $33 for a full year if your business starts Oct 1 to Mar 31, and $16.50 if it starts Apr 1 to Sep 30.[5] The city's schedule has a short-term vacation rental business tax class with no dollar amount, and the rental license fee is set by city commission resolution, so we found no amount for either.[2, 18]

City code violations

Operating without a valid business tax receipt is a city code violation that could bring fines.[3] After a compliance deadline, a special magistrate can fine up to $250 a day, or $500 a day for a repeat violation.[19] The magistrate can go higher, up to $1,000 a day, $5,000 a day for a repeat and $15,000 for an irreparable violation.[19]

License status

If a rental license is denied, expired, suspended or revoked, no vacant unit can be rented or occupied until a license is issued.[2] A structure converted to rental use can't be occupied before the license is issued.[2]

County revocation

The Tax Collector can require changes, discontinuance or revocation of an approval for violations, and you must wait at least one year to register the property again.[10] Advertising without a business tax receipt and tourist tax account is prohibited.[10] If you don't register, the Tax Collector can open a tax account for an address it reasonably suspects is rented short term.[10]

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.[20] It can also suspend, revoke or refuse a license.[20]