What are the short-term rental rules and taxes in Destin and Okaloosa County, FL?

Destin hosts deal with three layers: a state license, a city registration with a yard sign and occupancy cap, and a county tourist tax that, according to the county, no booking platform files for you. Everything below comes from Florida DBPR, Florida Department of Revenue, Okaloosa County, City of Destin and platform pages, linked where it's used.

Checked on Nov 4, 2026.

Do you need a permit or registration

Florida DBPR vacation rental license (statewide)

The Division of Hotels and Restaurants' vacation rental licensing guide (opens in a new tab) says renting an entire unit needs a license if it's rented more than three times in a calendar year for less than 30 days or a calendar month (whichever is less), or if it's advertised as regularly rented to guests. Renting a single room in a home is not classed as public lodging.

Fees for one unit: $50 application + $10 HEP fee + $170 full-year license ($90 half-year), so a new single-unit license is $230 for a full year. Renewals are the $10 HEP fee plus the license fee. Okaloosa County is in DBPR District 6, which renews on June 1, with the half-year fee starting Dec 1. Apply through a DBPR online services account. The guide says online applications usually process in one to two business days. Questions go to 850-487-1395 or dhr.info@myfloridalicense.com.

City of Destin registration

Destin's short-term rental FAQ (opens in a new tab) says you register every year through the city's MyGovernmentOnline portal at cityofdestin.com/MGO (opens in a new tab).

Registration opens Jan 1. The FAQ adds a $100 late fee after March 31 and a $500 late fee after June 1. Registrations are non-transferable, so a new owner or new management company registers again. The FAQ lists the districts where STRs are generally allowed, including Bay Resort Mixed Use, Gulf Resort Mixed Use, Holiday Isle Mixed Use, Crystal Beach Neighborhood and the Holiday Isle residential districts. Check the city's zoning districts document (opens in a new tab) for your parcel.

The city's registration ordinance (opens in a new tab) (Chapter 13, Article VI) and its registration application (opens in a new tab) ask for:

• A City of Destin business tax receipt and an Okaloosa County business tax receipt.
• A Florida Department of Revenue resale certificate (sales tax number).
• A Florida vacation rental dwelling license.
• A notarized affidavit of bedrooms and parking.
• A 24/7 local responsible party who lives within 30 miles and can respond in person within one hour.
• A signed compliance affidavit and a copy of your rental agreement form.

The city also links a 2026 STR Registration Guide from its home page. It could not be opened when this page was checked, so read it before you apply.

Unincorporated Okaloosa County

The county's short-term rental information page (opens in a new tab) points to the DBPR license and says the county may require registration and may regulate occupancy, parking, trash and inspections, but it lists no county registration process or fee. Okaloosa Island Zone B-1 has its own covenants. Ask Okaloosa County Growth Management (850-651-7180) what applies to your parcel.

Occupancy and sales taxes

Combined, using these official rates: 6% + 1% + 6% = 13%. The pages read show no separate City of Destin lodging tax. Confirm with the city if your listing tool shows one.

A note on the tourist tax: Okaloosa has two tax districts. The Florida DOR chart (revised Oct 2026) shows 6% in both the original district and the expansion district, and the Okaloosa Clerk's TDT FAQ (opens in a new tab) says the expanded district went to 6% on March 1, 2025. The county's GovOS FAQ (opens in a new tab) still shows 5% for the expanded district, so if your account shows 5%, ask the Clerk which rate applies.

What's taxed: DOR's brochure says rentals of six months or less are taxable. Okaloosa's surtaxes run to Dec 31, 2028 and Dec 31, 2030.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's Florida tax article (opens in a new tab) says it collects and remits the 6% Florida Transient Rental Tax and the county discretionary sales surtax (0.5% to 1.5% by county) on stays of 182 nights or fewer, on the listing price including cleaning fees. Its list of counties where it collects tourist development tax does not include Okaloosa.

Vrbo. Vrbo's F to M tax list (opens in a new tab) shows it collects Florida's state transient rentals tax and a discretionary county surtax on stays under 184 nights. The list does not name Okaloosa anywhere.

Okaloosa County's position. The Clerk's tourist development tax page (opens in a new tab) says the county is not contracted with any platform, Airbnb, HomeAway and Vrbo included, to collect the tax for hosts, and that hosts are responsible for collecting and remitting it.

What stays your job:

• The 6% Okaloosa tourist development tax on every booking, platform or direct.
• State sales tax and surtax on direct bookings or any channel that doesn't remit.
• Your DBPR license, Destin registration and business tax receipts.

Whether you must still file a state return for platform-remitted bookings is not stated on the DOR brochure read. Ask Florida DOR when you register.

Filing and registering for the taxes you must file yourself

Okaloosa tourist development tax (Clerk's page and FAQ):

1. Set up an account at okaloosatouristtax.munirevs.com (opens in a new tab).
2. File monthly, even with no rentals. Payment is due on the 1st and late if not postmarked by the 20th of the following month (January's by Feb 20). Filers with $1,000 or less in annual tax may file quarterly.
3. File on time online to keep a 2.5% collection allowance on the first $1,200 of tax (max $30).
4. Late returns lose the allowance and owe a penalty of 10% per 30 days late, $50 minimum and capped at 50%, plus interest.
5. Questions go to TouristTax@OkaloosaClerk.com or 850-651-7200 ext. 3492.

Florida sales tax. Register each rental location online at floridarevenue.com/taxes/registration (opens in a new tab). Returns (Form DR-15) are due on the 1st and late after the 20th of the month after each reporting period, and a return is required even when no tax is due.

This is not tax advice. A Florida CPA can confirm how platform-remitted bookings show on your returns.

Other local rules

From Destin's FAQ, ordinance and application:

• Occupancy. The lesser of 2 people per bedroom plus 4, or 24 people per rental, subject to fire and building codes. The cap applies from 10 pm to 7 am. A 3-bedroom home allows 10. Your ads must state the occupancy limit and maximum parking.
• Sign. An 18 x 18 inch sign posted within 7 days of registration, visible from the street but not in the right-of-way, showing the management contact, emergency contact, occupancy limit and parking spaces, with the city decal in the top right corner.
• Interior notices. The ordinance calls for at least two signs inside asking guests to be considerate about noise.
• Parking. Driveway, garage or approved spaces only. No parking on grass, sidewalks, the right-of-way or in front of driveways, golf carts included.
• Noise. Excessive noise that reasonably interferes with others 150 feet from the property line is prohibited at all times.
• Trash. Cans out no earlier than noon the day before pickup and back in by midnight on pickup day. All garbage removed by 5 pm the day after a stay ends.
• Pools. Tell guests that using a neighbor's pool or hot tub uninvited is trespassing.
• Penalties. The ordinance allows citations, suspension or revocation, and a misdemeanor fine of up to $500 per violation.

Statewide, the DBPR guide requires smoke detectors in every living unit and a balcony inspection certificate every three years for buildings of three or more stories. None of the Destin pages read states a fire extinguisher rating. Ask the fire district or DBPR.

Our noise complaint message and house rules template help you pass these rules on to guests.

Where to check for changes

• DBPR vacation rental guide (opens in a new tab)
• City of Destin STR FAQ (opens in a new tab)
• Okaloosa Clerk tourist development tax (opens in a new tab)
• Florida DOR tax rates (opens in a new tab)
• Airbnb Florida taxes (opens in a new tab)

To see what a booking leaves after platform fees and the tourist tax you remit, use the Airbnb fee calculator.