March 2022
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
We highly recommend you to have a look at the Vacation Rental Ordinance of Palm Beach County (Section 17-117 of PBC Code of Ordinances). If you have questions or require assistance, please contact your local administration.
Applicable taxes
misterb&b registered with the local authorities to collect the State and local sales taxes and remit it on your behalf. For more information, check our FAQ about US sales/occupancy tax collection by misterb&b.
- Palm Beach County Tourist Development Tax: misterb&b collects this tax from your Guest, and transfers it to you (in your payout). Therefore, you remain responsible to remit TDT monthly (can be completed online). The applicable rate is 7% of the listing price (cleaning fees included). More information about TDT requirements on the County’s website.
You remain liable for registering for, collecting and remitting any other taxes applicable on your hosting activity.
STR registration
If you host Guest for less than 180 consecutive days (whether the Host is present on-site or not), you are required to have a County-Issued Tourist Development Tax (TDT) account number and a County-Issued Business Tax Receipt (BTR) number for each of your listings.
- TDT account number. TDT application can be completed online through the Tourist Development Tax portal. You will be issued a TDT number after registration.
- BTR number. You must download and complete the Business Tax Receipt Application for Short Term Rentals. The application must be mailed in or dropped off in-person: click here for more details. A BTR application must be submitted for each STR property. You must renew your BRT annually.
You must add both the TDT and BTR number to your misterb&b listing(s) (go to the “Local Requirements and Taxes” page, via “Edit my listing”). In the absence of valid registration numbers, misterb&b may delete your listing.
Please note that you may need to register with the Florida Department of Business and Professional Regulation.
- Florida Transient Lodging License. Operating a transient public lodging activity requires applying for a license. Under State laws (Florida Statutes section 509.013), units rented out more than 3 times in a calendar year for 30 days or fewer may be considered a transient public lodging establishment. More information on the Florida Department of Business and Professional Regulation website.
Hosting conditions
Your hosting activity should not violate any State or local laws and regulations.
- Minimum life requirements. Your property must be equipped with smoke and carbon detectors, fire extinguishers and, if applicable, swimming pool safety;
- Third party rules. Please make sure any lease agreement, homeowner’s or condominium association or other legal contract does not prevent you from using your property as short-term rental;
- Other applicable laws. Please make sure your property respects any applicable law, including regulations on buildings (Palm Beach Code Chapter 7 and Florida Building Code), fire and flood prevention (PBC Chapter 12) and environmental regulation and control (PBC Chapter 11).
Data-sharing and privacy
misterb&b is required by law to save and share information with the Palm Beach County authorities. It includes, without limitation, listings' URLs, TDT account number and BTR number.
By using misterb&b, you consent to the collection, retention, use and disclosure of your information to the County (in accordance with all legal obligations and processes).