Confirm whether the local zoning and existing property approvals allow the intended short term rental, then determine state public lodging licensing and safety requirements for the operation. The County Tax Collector tourist development guidance requires a TDT account and short term rental Business Tax Receipt for each rented unit covered by its rules. County TDT returns are due monthly on the 1st and are late after the 20th; a $0 return is required for months with no rental activity. The Tax Collector states rental platforms do not remit Palm Beach County TDT, so do not assume platform collection meets this obligation. Municipal registration and state sales tax are separate checks. unverified
Short term rental taxes, licensing and local use in Palm Beach County
Applies to: countywide
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