Short-term rentals in Largo, explained properly.

Sec. 15.18(A)(3) covers any unit or group of units in a condominium or cooperative, or any individually or collectively owned single-family, two-family, three-family or four-family house or dwelling unit within a single complex of buildings, that is rented to guests more than three (3) times in a calendar year for periods of less than thirty (30) days or one (1) calendar month, whichever is less, or that is advertised or held out to the public as a place regularly rented to guests. A timeshare property, as defined in chapter 721, Florida Statutes, is not included. The section says this is all as defined and as may be amended by Sections 509.242(1)(c); (g), and 509.013(4)(a)1., Florida Statutes. Under (A)(4), a person who holds themselves out as an occupant or guest of an occupant of a short-term vacation rental is presumed to be a transient occupant, unless the presumption is rebutted.

Sec. 15.18(A)(1) allows only one designated responsible party for each short-term vacation rental: the owner, or any person eighteen (18) years of age or older designated by the owner, tasked with responding to complaints and other problems. An owner may retain a private property management company to serve. Under (E)(2) the party must be available at the posted telephone number 24 hours a day, 7 days a week when the rental is occupied, and capable of directly responding, or directing a designated agent to respond, to and resolve issues raised by transient occupants, City staff or law enforcement. If an issue cannot be handled by phone, the party must be willing and able to come to the unit within two (2) hours after notification. Under (E)(1) the name and telephone number must be posted on the front exterior of the rental in a place visible to the public, or, if the rental has a City of Largo Police Department Emergency Decal Registration that includes the party's name and number, the encoded Emergency Decal may be posted in a visible place instead.

Sec. 15.18(B) requires every unit to meet the minimum standards for habitable structures in the Florida Building Code, the Florida Fire Code, the Florida Life Safety Code and the City's Comprehensive Development Code. Pools, spas and hot tubs must comply with the Residential Swimming Pool Safety Act, Chapter 515, Florida Statutes. A portable multi-purpose dry chemical 2A:10B:C fire extinguisher must be installed, inspected and maintained under NFPA 10 on each floor or level of each dwelling unit, mounted on the wall in an open common area or in an enclosed space with markings showing its location. Inside each unit, in a visually unobstructed area and in a form prescribed by the City, the rental must post the responsible party's name and phone number; a notice that occupants must follow the City's Code, including maximum occupancy, parking and minimum life and safety requirements, and the noise, nuisance and litter rules; the trash and recycling pick-up days; the location of the nearest hospital; and a statement that occupants must promptly evacuate upon any state or local evacuation order.

Sec. 15.18(G) says the section is enforced using the procedures in Chapter 9 of the City Code and/or Chapter 162, Florida Statutes. Under (F), any other standards in the City's Code of Ordinances and Comprehensive Development Code apply to short-term vacation rentals to the extent allowable by law. Chapter 9 of the City Code was not read, so penalty amounts are not stated here.

Florida Statutes § 509.032(7)(b) says a local law, ordinance or regulation may not prohibit vacation rentals or regulate how long or how often they are rented. Local rules adopted on or before June 1, 2011 are exempt from this limit, so some older local rules on rental length can still apply. Section 509.032(7)(a) also reserves the regulation of public lodging establishments (sanitation, inspections and similar matters) to the state, while local governments keep building-code and fire-code inspections. Local governments can still require registration and set other rules that do not ban rentals or limit their length or frequency.

The Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants, licenses vacation rentals. A license is needed when an entire unit is rented more than three times in a calendar year for periods of less than 30 days or one calendar month, whichever is less, or when the unit is advertised or held out to the public as a place regularly rented to guests. Houses, townhouses and buildings of up to four units take a Vacation Rental – Dwelling license; condominium and cooperative units take a Vacation Rental – Condominium license. Renting single rooms rather than the whole unit does not need a DBPR license, though local rules may still apply. Current licenses must be displayed in a conspicuous place on the premises.

New DBPR vacation rental applications pay a $50 application fee, a $10 Hospitality Education Program fee and a license fee. For a single rental unit the full-year license fee is $170 (half-year $90); group licenses for 2 to 25 units are $180 (half-year $95), with higher tiers for more units. Renewals pay the $10 education fee plus the full-year license fee. Renewal and half-year dates depend on the county's DBPR district.

Anyone who rents, leases, lets or grants a license to use transient accommodations must register with the Florida Department of Revenue to collect, report and remit sales tax.

Florida's 6% state sales tax, plus any applicable county discretionary sales surtax, applies to rent paid for living, sleeping or housekeeping accommodations rented for six months or less.

Counties (and certain cities) may add a local option transient rental tax, such as a tourist development tax, on rentals of six months or less, on top of the 6% state sales tax and any surtax. The Department of Revenue's rate table lists each county's rate and who collects it. Most counties administer the tax themselves, and in those counties it is reported and paid directly to the county rather than to the state.