Plain-English glossary
- Short-term rental (STR)
- Renting out a home, condo or room for a short stay, usually under 30 days (some places use 6 months). Airbnb and Vrbo stays are short-term rentals.
- Permit / license / registration
- Official permission from the city, county or state to rent your place. Different places use different names for it.
- Business Tax Receipt (BTR)
- A yearly local business license. Many Florida cities and counties require one for rentals.
- Certificate of Use (CU)
- A city document saying your property is allowed to be used for a certain purpose, like renting.
- DBPR license
- Florida's state license for vacation rentals, from the Department of Business and Professional Regulation.
- Tourist tax (bed tax, occupancy tax, TOT, HOT)
- A tax guests pay on short stays, on top of sales tax. You or the platform collect it and send it to the government.
- Sales tax
- The state (and sometimes county) tax charged on the rent for short stays.
- Surtax
- An extra county sales tax added to the state sales tax in Florida.
- Remit / file
- To send the tax you collected to the government, usually with a form (a return) every month or quarter.
- Zoning
- City rules for what each area can be used for. Your zoning decides whether short-term rentals are allowed at your address.
- Overlay district
- A special zone drawn on top of regular zoning, for example an area where short-term rentals are allowed.
- HOA / condo association
- The group that runs your neighborhood or building. Its rules can ban or limit rentals even when the city allows them.
- Primary residence / owner-occupied
- The home you live in most of the year. Some cities only allow rentals of your own primary home.
- Transient
- Staying a short time. A "transient rental" is a short-term rental.
- Minimum stay
- The shortest rental a guest may book, for example 7 nights.
- State preemption
- When a state law stops cities from making certain rules. In Florida, cities can't ban vacation rentals with rules adopted after June 1, 2011.
- ADU
- Accessory dwelling unit: a small extra home on the same lot, like a backyard cottage or garage apartment.
- Inspection
- A visit from the city to check safety items like smoke alarms, exits and parking.
Not legal or tax advice. Last verified Oct 24, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.