What are the short-term rental rules and taxes in Kissimmee and Osceola County, FL?

Osceola County, which includes Kissimmee, works in a set order: zoning first, then the state license, then a county business tax receipt and a tourist tax account. The county says no booking platform collects its 6% tourist tax. Everything below comes from Osceola County, the Osceola County Tax Collector, Florida DBPR, the Florida Department of Revenue and the platforms' own pages, linked where it's used.

Checked on Nov 4, 2026.

Do you need a permit or registration

Step 1. Check that your zoning allows short-term rentals

Osceola County's short-term rental zoning page (opens in a new tab) says step one is to verify your zoning allows short-term rentals, using the Short-Term Rental overlay map in Land Development Code Article 3.12.2. The county also has a dedicated STRPD (short term rental planned development) zoning district. Subdivisions and planned developments can add their own rules. The page doesn't list which zones are in or out, so call Zoning at 407-742-0200 with your parcel number before you buy or list.

The Tax Collector's LBTR application says properties in unincorporated areas need Zoning Department approval before the receipt is issued, and its instruction sheet (opens in a new tab) warns that letting the short-term rental receipt lapse may cost you that zoning approval.

Step 2. Florida DBPR vacation rental license

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.

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. Osceola County is in DBPR District 4, which renews April 1, with the half-year fee starting Oct 1. Online applications usually process in one to two business days. You need the license number for the county receipt.

Step 3. Osceola County Local Business Tax Receipt

The county zoning page says to register a Local Business Tax Receipt (LBTR) with the Osceola County Tax Collector, in person at 2501 E. Irlo Bronson Memorial Hwy, Kissimmee, or by mail. The LBTR application (opens in a new tab) asks for:

• A copy of your DBPR license (or your DBPR application).
• The rental address and parcel ID, and whether it's in city limits or the county.
• Owner and management company details, and the owner's SSN or TIN.
• Your Florida sales tax number.
• An estimate of the original cost of the furnishings and equipment used in the rental.

The application warns of penalties up to $250 per day for doing business without a receipt. The Tax Collector's instruction sheet (posted in 2021) lists the receipt fee by month of application: $30 from Oct 1 to March 31, $15 from April 1 to June 30 and $45 from July 1 to Sept 30, with late renewal penalties starting in October. Confirm current fees at 407-742-4000.

City of Kissimmee

Homes inside Kissimmee city limits are in Property Appraiser tax district 200, according to the Tax Collector's instruction sheet, and may also need a city license (City of Kissimmee 407-518-2120). This page didn't confirm the city's own STR zoning rules. Ask the city before you list a home inside its limits.

Occupancy and sales taxes

Combined, using these official rates: 6% + 1.5% + 6% = 13.5%.

The Tax Collector's tourist tax page (opens in a new tab) says the 6% rate has applied since July 1, 2004. Osceola's 1% surtax runs to Dec 31, 2045 and the 0.5% surtax to Dec 31, 2036.

What's taxed: stays of six months or less. The Tax Collector says the total rental charge includes any fee the guest must pay to stay, so mandatory cleaning, processing, resort and pool heat fees are taxable, and so are forfeited guaranteed deposits. Credit card fees can't be deducted from gross rent.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's Florida tax article (opens in a new tab) says it collects the 6% Florida transient rental tax and the county surtax (0.5% to 1.5%) on stays of 182 nights or fewer, including cleaning fees. Its list of counties where it collects tourist development tax includes neighboring Orange County but not Osceola.

Vrbo. Vrbo's F to M tax list (opens in a new tab) shows a statewide line for the state transient rentals tax and discretionary county surtax on stays under 184 nights. Its county tourist tax lists don't name Osceola, but its county tourist tax line also reads "All Florida counties", which conflicts with the county's statement below, so check your Vrbo tax settings.

Osceola County's position. The Tax Collector's compliance page (opens in a new tab) says the county is not contracted with Airbnb, Vrbo, Evolve or any other booking platform, and owners and their agents must collect and remit the 6% on every short-term rental.

What stays your job:

• The 6% Osceola tourist development tax on every booking, platform or direct.
• State tax and surtax on direct bookings, and surtax on any channel that doesn't remit it.
• Your zoning approval, DBPR license and LBTR.

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

Osceola tourist development tax (from the Tax Collector's new applicant sheet (opens in a new tab) and calculation instructions (opens in a new tab), revised May 19, 2025):

1. Register before you rent. Submit the Tourist Tax Application with a $5 fee per unit.
2. The office mails return forms and instructions.
3. File monthly. Payment must be postmarked by the 20th to avoid penalties.
4. On-time returns keep a 2.5% collection allowance, capped at $30.
5. Late returns owe 10% of the tax or $50, whichever is greater, plus interest (11% a year for 2026 periods). A late zero return costs $50.
6. Pay tourist tax separately from other Tax Collector payments. Questions go to 407-742-4000.

Florida sales tax. DOR's brochure says each rental location must be registered separately. Returns (Form DR-15) are due on the 1st and late after the 20th of the month after each period, and you file even when no tax is due.

The county may audit, with 60 days' notice, and expects at least three years of records.

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

Other local rules

• Zoning. The overlay map and STRPD district decide where you can operate. Planned developments and HOAs can add stricter rules.
• State safety rules. The DBPR guide requires smoke detectors in every unit, compliance with the Life Safety Code (NFPA 101), safe electrical without extension cords, clean linens between guests, and a balcony inspection certificate every three years for buildings of three or more stories.
• Guest register. The Tax Collector reminds operators to keep a chronological guest register.
• Occupancy, parking, noise. None of the Osceola pages read sets STR occupancy caps, parking rules or noise hours. Ask Osceola Zoning (407-742-0200) and your HOA.

See our alarm count guide and house rules template to set up the home.

Where to check for changes

• Osceola County STR zoning (opens in a new tab)
• Osceola Tax Collector tourist tax (opens in a new tab)
• DBPR vacation rental guide (opens in a new tab)
• Florida DOR tourist tax rates (opens in a new tab)
• Airbnb Florida taxes (opens in a new tab)

For other markets, see short-term rental rules by city and the already hosting hub. To see what a booking leaves after fees and the tourist tax you remit, use the Airbnb fee calculator.