Rental Rules by City / Florida / Marco Island
Marco Island short-term rental rules & tax calculator
📋 The Basics
- Can I rent my place short-term here?
- Yes, with a license or tax registration
- Do I need a permit?
- No city permit right now (it was repealed in 2023), but state rules apply.
- What taxes do I pay?
- Total about 11%. Airbnb says it collects these for you; you still pay them on bookings outside Airbnb.
Your 3 steps to be legal
- Get a Florida state rental license (DBPR) and sign up for Florida sales tax.
- Follow city noise, parking, trash and occupancy rules.
- Check with the city for any new program.
⚠️ Biggest risk: A new city program could start; check before you rent.
Words confusing? See the glossary. Details and official sources are below.
Tax calculator
Rates used: FL state sales tax 6% + Collier County surtax 0% + Local tourist/transient taxes 5% = 11%. Mandatory cleaning fees are included in the taxable total. Collier County tourist development tax 5% (FL DOR DR-15TDT); Collier has no discretionary sales surtax (DR-15DSS).
What Airbnb collects: Airbnb collects state 6% and Collier County's 5% tourist development tax (Collier has no surtax).
Advanced details (laws, fees, sources)
Rules
| State license | Florida DBPR vacation rental / transient public lodging license (homestead room-rental exemptions may apply). |
|---|---|
| State tax | 6% state sales tax plus county discretionary surtax on rentals of 6 months or less; register with Florida DOR unless your platform collects and remits for you. |
| Cleaning fees | Mandatory cleaning fees charged to guests are taxable as part of the rental (state, surtax and tourist tax). Only an optional, separately itemized fee the guest can decline is excluded (FL Admin. Code 12A-1.061). |
| State preemption | Florida law (s. 509.032(7)(b), F.S.) bars local rules adopted after June 1, 2011 from prohibiting vacation rentals or regulating rental duration/frequency; older local rules still apply. |
| State licenses | Florida DBPR vacation rental license and FL Department of Revenue sales tax registration are required for all Florida vacation rentals. |
| City registration | Marco Island repealed its vacation rental registration program (Resolution 23-54, Oct 2, 2023, nullified Ordinance 22-08). Verify with the city before renting in case a new program is adopted. |
| Local rules | Noise, parking, trash and occupancy rules in the city code still apply: verify with Marco Island Code Enforcement (239-389-5060). |
Items marked "Verify with the city" could not be confirmed from an official source; call the office listed before relying on them.
Sources
- City of Marco Island: Vacation rentals
- Marco Island Resolution 23-54 (Municode)
- FL DOR DR-15TDT: county tourist development tax rates
- Airbnb: Florida taxes it collects
- FL DOR DR-15TDT local transient rental tax rates
- FL DOR DR-15DSS 2026 surtax rates
- FL DOR GT-800034 rental of living accommodations
- FL Admin. Code 12A-1.061 (cleaning fees)
- FL DBPR lodging licensing
Updates & watch list
- Fines are set by law and can be changed: Florida caps local code-enforcement fines at $250/day for a first violation ($500 repeat); cities of 50,000+ can adopt up to $1,000/day first and $5,000/day repeat (Fla. Stat. 162.09). Source
- Statewide vacation rental bills recur: In 2024 the Legislature passed SB 280, which would have changed local registration of vacation rentals; it was vetoed. Similar bills can return in any session. Source
- Track current bills: Search pending Florida bills on vacation rentals and transient rentals. Source
Checked Oct 24, 2026. We list only changes and pending items we can source.
Free tools
Free "Is my rental legal?" checklist · Free tourist tax calculator
Rules can change
Marco Island's rules, its tax rates and platform policies can change through a council vote, a new state law or a court ruling, often with little notice to hosts. We re-check this page monthly; subscribers get notified. Stay Compliant for $4.99/mo.
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Rules, tax rates and Airbnb/Vrbo policies can change without warning, and hosts who miss a change can be fined. Get alerts when your city, county or state changes, deadline reminders, a pending-bill watch list and a monthly host brief (even in quiet months: "we checked on [date]; no changes"). Compare plans.
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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.