Short-term rentals in Walton County, explained properly.

The Land Development Code applies to development in the unincorporated area of Walton County, and the County's zoning map covers the entire unincorporated area. The County's GIS page lists DeFuniak Springs, Freeport and Paxton as individual municipalities. This page covers the County's rules only; an address inside a city's limits follows that city's rules, which this page does not cover. The County's FAQ points to its online GIS map (zoning layer) to look up the zoning district for an address.

The Land Development Code's Table of Uses (Sec. 2.04.01) shows detached short-term vacation rental units as a primary use (P) in LSA, GA, ER, RLD, RR, RV, CR 1/10, CR 1/2.5, CR 2/1, UR, LDR 1/0.5, LDR 4/1, SN, TND, CC, CCMU, CV-1, VMU and R, and as a primary use with development standards (PS) in NI. Attached units are shown in RV, CR 1/10, CR 1/2.5, CR 2/1, UR, LDR 4/1, SN, TND, CC, CCMU, CV-1, VMU and R (P) and NI (PS). The table shows no entry for either type in the RP (Residential Preservation), GC, NC, BP, TC-1, CON, PR, EU, LI, HI, PF or INST districts. Sec. 2.02.00(Q)(2) separately says new and converted neighborhood-scale rentals are permissible in every zoning district that allows single-family detached, single-family attached and multi-family residential land uses, including residential preservation, if compatible with the neighborhood. Because the table and that sentence do not line up for RP and a few other districts, confirm the district and the rule for a given lot with the County Planning Department before buying or building. Neighborhood plans and overlays can add standards (see below).

The Old Seagrove Neighborhood Plan (Appendix NP-8 of the Land Development Code) keeps the area in the Residential Preservation district and says short-term vacation rental units in single-family type buildings are allowable uses subject to the plan's standards and the rest of the Code. It caps newly constructed short-term vacation rental uses at six bedrooms. Other neighborhood plans (Beach Highland, Blue Mountain Beach, Gulf Pines, Gulf Trace, Point Washington, Grayton Beach and Inlet Beach) may add their own standards; only Old Seagrove's rental cap was captured here, and the Gulf Trace plan could not be loaded.

For new construction and conversions, the Code defines neighborhood compatibility as: parking for new single-family attached and detached rentals at one space per six occupants (one parking space per 900 square feet, using the 150 square feet per person occupancy figure); a residential character compatible with nearby buildings; architectural articulation to break up large mass; and an internal design with common gathering areas, common kitchen areas and at least one shared or common bathroom, so the home does not facilitate renting individual rooms.

Under Land Development Code Sec. 1.13.16 and 2.02.00(Q), an owner who wants to rent a residential unit as a short-term vacation rental must first apply for and receive a County short-term vacation rental certificate and renew it annually for as long as the unit is rented that way. Each dwelling unit needs its own certificate. Before a certificate is issued the owner must have a Florida Department of Revenue certificate of registration for sales surtax and transient rental taxes (if required by law), proof of registration to remit tourist development tax through the Clerk of Courts, a Florida DBPR transient public lodging license (if state law requires one), and must sign an affidavit of compliance with the County's rental standards. The County's Office of Short-Term Vacation Rental Registration takes applications through an online portal. Operating without registration is $500 a day on the County's fee schedule.

Sec. 1.13.16(B) exempts condominiums (F.S. ch. 718), a single-family attached or detached dwelling occupied full-time by the owner as a permanent resident and declared as homestead by the property appraiser, and multi-family residential developments under common management. Cooperatives and homeowner's associations may elect to apply for a community certificate for the whole community. Single-family attached dwellings under common ownership are exempt if one of them is the owner's full-time, homestead-declared residence. Exempt properties still must meet state licensing and tax rules; the exemption is from the County certificate only.

The County's fee schedule (Resolution 2024-57, effective February 1, 2025) lists an initial and annual individual registration of $300 per property and a community registration of $227 per property. Other listed fees: $125 to modify the managing agent, $25 to modify the local responsible party, and a $100 paper application processing fee; the late filing fee is shown as per policy with no amount. The Code leaves the amount of the annual fee to a Board of County Commissioners resolution. A fee reduction effective April 1, 2027 is on a June 30, 2026 agenda (see changes).

Walton County moved registration renewals to a single annual cycle aligned with the DBPR license cycle: registrations are due June 1 each year, and the renewal window opens April 1. The County's page lists the registration window as opening April 1, with registration starting June 1 and expiring May 31, and says to renew 60 days before expiration. The change took effect for the 2026-2027 cycle for all properties except those in ZIP code 32459 (Santa Rosa Beach area), which stay on their current cycle until the County says otherwise.

The owner may serve as the short-term vacation rental responsible party or must designate a locally available person aged 18 or older. The responsible party must be reachable by phone 24 hours a day, seven days a week, be willing and able to come to the unit within one hour after notice from an occupant, the owner or the County, accept legal notices for violations, and check the unit at least once a week for compliance, including parking and trash. The responsible party also handles inspections and non-routine complaints. Only one responsible party may be designated at a time, and changes are made in writing on a County form.

Rental agreements must state the maximum occupancy shown on the certificate, defined as one person per 150 square feet of gross floor area or a lower agreed figure, along with the County noise ordinance notice (civil fines up to $500 and possible criminal violation between 10:00 p.m. and 6:00 a.m.), trash and recycling days, the evacuation statement, and the maximum on-site parking with a sketch. The responsible party keeps lease agreements for one year. Required postings inside the unit include the emergency address, the responsible party's name and phone, maximum occupancy and parking, noise notice, trash days, sea turtle notices if the unit is in the Wildlife Protection Zone, nearest hospital and beach safety information. Units with three or more occupied floors need an evacuation map by each bedroom door on the third floor and above. Rentals also display an exterior sign with the responsible party's emergency number and the certificate number. The County's FAQ describes occupancy as one person per 150 square feet of usable floor area; the Code says gross floor area.

The Code says routine interior inspections are not performed. Interior inspections may arise from a notification from the Department of Business and Professional Regulation. If an inspection documents violations, they must be corrected and re-inspected within 30 calendar days.

Violations of Sec. 1.13.16 are handled through a progressive enforcement program. First-time violations get a warning with a correction period, which can include notice to the DBPR, the Department of Revenue, the Tax Collector and the Property Appraiser. Not fixing the problem in the correction period leads to a citation. The County may use the code enforcement process under Florida Statutes chapter 162 or a civil citation system, with fines per violation set by Board resolution for first, second, third and repeat violations (the amounts were not read). Each day a violation exists is a separate violation. The County's fee schedule lists $500 per day for operating without registration.

Walton County's tourist development tax applies to rentals of living quarters or accommodations for six months or less (the Code lists hotels, apartments, mobile home parks, recreational vehicle parks and condominiums, among others). The Department of Revenue's rate table lists Walton at 5% for ZIP codes 32459, 32550, 32454, 32461 and the Walton County portion of 32413, and 2% for the rest of the county, collected by the County. Operators charge the tax to the guest and remit it to the Walton County Clerk of the Circuit Court and Comptroller. The County's Code says the tax is in addition to the state sales tax and all other taxes and fees on the rental. The County's FAQ says to register for a TDT account through the Clerk of Courts.

Walton County's discretionary sales surtax is 1% (effective February 1, 1995, no expiration date shown), applied on top of the 6% state sales tax and paid to the Florida Department of Revenue with the state sales tax.

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.