Short-Term Rental Compliance and Taxes: St. Johns, Flagler, and Duval Counties

Owning a short-term rental across David’s service area means juggling three separate sets of rules: St. Johns County, Flagler County, and Duval County (Jacksonville) each set their own registration requirements, and every property owner also owes state and local taxes on top of that. Here is a county-by-county breakdown of what staying compliant actually involves, current as of 2025-2026.

What Florida Requires Everywhere

No matter which county a property sits in, Florida law requires two state-level items for any rental of six months or less:

• A Vacation Rental Dwelling license from the Florida Department of Business and Professional Regulation (DBPR), issued as a Transient Public Lodging Establishment.
• A Florida Department of Revenue (DOR) Certificate of Registration, used to collect and remit state sales tax.

From there, each county (and in some cases each city) layers on its own registration, inspection, and tax rules.

St. Johns County

• Every short-term rental unit in unincorporated St. Johns County must be registered with the county and renewed every 12 months, with a tiered fee schedule based on bedroom count.
• A county Business Tax Receipt is required in addition to the state DBPR license and DOR registration.
• Recent changes to the county’s Land Development Code cap occupancy at 10 guests for rentals in unincorporated areas east of the Intracoastal Waterway, phased in over three years for existing rentals, with exceptions for owner-occupied properties, certain duplexes, and units inside HOA- or condo-managed communities.
• The City of St. Augustine maintains its own separate short-term rental rules, distinct from the unincorporated county.
• HOA and condo association rules can be stricter than the county’s, and many communities limit or prohibit short-term rentals outright.

Flagler County

• Property owners in unincorporated Flagler County need a county Business Tax Receipt and a Florida DOR Certificate of Registration for collecting and remitting tourist development tax, in addition to the state DBPR license.
• Palm Coast, the county’s largest city, adopted its own short-term rental ordinance effective March 2025. It permits rentals in all residential zoning districts, but requires a $450 registration application, a designated responsible party, a background check on the renting occupant, and a 10-person maximum occupancy regardless of bedroom count.
• Flagler Beach and other municipalities within the county may have their own additional rules, so it’s worth confirming with the specific city as well as the county.

Duval County (Jacksonville)

• The City of Jacksonville defines a short-term rental as a property rented for 30 days or fewer more than three times a year, and requires a Short-Term Vacation Rental Certificate from the Planning and Development Department for each property, renewed annually by October 1.
• Certification requires a Fire Marshal inspection, a sample lease agreement, and a 24/7 local contact posted in the unit along with the permit number.
• Zoning is the biggest wrinkle in Jacksonville: short-term rentals are restricted to specific zoning districts, and there has been ongoing legal and regulatory back-and-forth over exactly where they’re allowed. Confirm eligibility for a specific address directly with the city’s Zoning Counter before assuming a property qualifies.
• A Duval County Business Tax Receipt is required in addition to the city certificate and the state DBPR license.
• Occupancy is generally limited to two guests per bedroom plus two, and events or parties are prohibited.

Taxes: What You Owe in Each County

Every short-term rental owner collects and remits two layers of tax on top of any income tax: general sales tax and a local tourist development tax (sometimes called a “bed tax”), both charged on the rental amount.

• St. Johns County: 6.5% combined sales tax (6% state plus a 0.5% county surtax), plus a 5% Tourist Development Tax.
• Flagler County: 7% combined sales tax (6% state plus a 1% county surtax), plus a 5% Tourist Development Tax.
• Duval County: 7.5% combined sales tax (6% state plus a 1.5% county surtax), plus a 6% Tourist Development Tax.

If you rent through Airbnb, VRBO, or a similar platform, the platform may collect and remit some of these taxes on your behalf, but owners are still responsible for confirming that happens and for filing any paperwork the county or state requires to document it. Sales tax is generally registered and remitted through the Florida Department of Revenue, while tourist development tax is typically handled through the county Tax Collector.

Rules, fees, and tax rates change as counties and cities update their ordinances, and there is ongoing state-level legislative activity around vacation rentals. David recommends confirming current requirements directly with the relevant county, city, DBPR, and Florida Department of Revenue before closing on a short-term rental property, and treating this article as a starting point rather than legal or tax advice.

Considering a short-term rental purchase in St. Johns, Flagler, or Duval County? Schedule a phone consultation with David to talk through the compliance picture for a specific property.