Short term rental taxes, licensing and local use in Palm Beach County
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 monthly, including months with no rental income. 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.
Check what applies to your address
Get a free answer for your location and project, rather than relying only on this general guide.
Need everything organized? For eligible projects, the optional $19 Project Kit brings your filing steps, official documents, fees and progress checklist together. Government fees are separate.
Steps
- 1
Confirm the exact site and local authority
Resolve the address and PCN, then use municipal rules within city limits and County rules only for unincorporated property.
discover.pbc.gov/pzb/building/Pages/Permit-Center.aspx - 2
Check project requirements before filing
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 monthly, including months with no rental income. 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.
pbctax.gov/taxes/tourist-development-tax/ - 3
Prepare the current official application and supporting documents
Use the selected official checklist and project specific forms. Confirm plans, survey, ownership authorization, contractor or license details and required overlay approvals with the responsible office.
pbctax.gov/taxes/tourist-development-tax/tdt-registry/ - 4
File, obtain approvals and complete inspections
Submit to the responsible authority, pay its assessed fees, respond to review comments and complete the required inspections. Do not begin work or operation before the applicable permit, occupancy or license approvals.
pbctax.gov/taxes/tourist-development-tax/
Requirements
- Exact premises address and parcel control number
- Project scope and responsible local authority
- Current official checklist and applicable overlay approvals
Documents
- Applicant and owner authorization information
- Plans and supporting materials required by the selected official application
Fees
| Item | Amount | Notes |
|---|---|---|
| Government review, permit or license fees | Project specific; obtain current authority calculation | County building schedule applies only to County permits. Municipal and state fees are separate. |
Good to know
Use exact local jurisdiction. County forms are scoped to unincorporated property; confirm the city forms at its published destination.