Explicit overview: Yes, short‑term rentals (rentals of six months or less) are allowed in Belleview, Florida; however, they are regulated and taxed at the county level through the Marion County Tourist Development Tax administered by the Tax Collector’s Office. Operators must comply with county tax obligations and city business/zoning/safety requirements.

How to start a short-term rental business in Belleview (Marion County)

1. Align your property with local compliance basics

• Ensure the property is safe, clean, and habitable. As a best practice, confirm working smoke alarms, safe egress, basic sanitation, and adherence to the Florida Building Code. [Background on county‑level safety expectations is described in the Marion County guide; the underlying technical requirements flow from state building codes.][3]
• Verify that the intended use is permissible under Belleview’s zoning and development regulations (e.g., principal vs. accessory uses, occupancy limits, parking). For formal zoning confirmations or site‑specific questions, submit an Information Request to the Development Services Department.[2]

2. Register for county taxes on short‑term rentals

• Register for a Tourist Development Tax (TDT) account with the Marion County Tax Collector and remit TDT on all bookings six months or less.[1]
• TDT reporting and payments are governed by the Tax Collector’s office. The statutory framework for Florida’s TDT is set at the state level (see F.S. 125.0104), while the rate structure and administration are county‑specific. Consult the Tax Collector for current rates, due dates, and filing methods.[1][8]

3. Satisfy local business/tax requirements (Belleview)

• Obtain the applicable business tax receipt (BTR) from the City of Belleview. The City uses a standard Business Tax Application (PDF) and also provides a “Business Tax – No Physical Location Application (PDF)” for businesses operating without a permanent office in Belleview. Select the correct application based on your operating model.[2]
• Maintain current business information and renewals. Monitor the City’s Forms & Applications page for updates to BTR requirements and any business‑related permit forms.[2]

4. Consider safety and inspection requirements

• If your rental model or business classification triggers the need for an annual fire inspection (e.g., certain lodging or care‑related occupancies), obtain the Existing Business Annual Fire Inspection Permit and schedule the inspection with the Building Department. Not all short‑term rentals will require this permit; confirm with the City whether your use profile necessitates it.[2]
• Ensure any required life‑safety, building, or trade permits are in place (e.g., after renovations, new construction, or installation of specialized systems). The City’s Building Department provides the necessary permit packets and guidance.[2]

5. Operate professionally and maintain records

• Keep complete records of all bookings, nightly rates, guests, and TDT remittances. Periodically review both county tax rules and city code updates to remain in compliance. The Tax Collector provides a phone line and written correspondence address for TDT questions and compliance assistance.[1]

Required documents, permits, licenses, and guidelines

• County/Tax level
  • Tourist Development Tax (TDT) account registration and periodic returns with Marion County Tax Collector (rentals ≤ 6 months). Contact the office by phone at 352‑368‑8202 or by mail for guidance and reporting. Statutory authority: Florida Statutes §125.0104 (Tourist Development Tax). Source for TDT scope and administration: Marion County Tax Collector short‑term rental page.[1][8]
• City/Belleview level
  • Business Tax Receipt (BTR) via Business Tax Application (PDF) or Business Tax – No Physical Location Application (PDF), as applicable.[2]
  • Annual Fire Inspection Permit (PDF) if your business activity requires a fire inspection for licensing or insurance purposes; not every STR will need this permit.[2]
  • Building, life safety, and trade permits when required (e.g., for renovations, mechanical/HVAC, pools, fences). Permit packets and forms are maintained by the Development Services/Building Department.[2]
• Zoning and land use
  • If the permissibility of STRs is unclear for your specific property or building configuration, request a zoning/land use determination via the Development Services Information Request (online form or PDF). The City Code of Ordinances is the controlling legal source for zoning and development standards in Belleview.[2][7]

Specific regulations for short‑term rentals

• County level (Marion County)

  • Tourist Development Tax (TDT) applies to rentals of accommodations for six months or less in Marion County. Operators must register and remit TDT to the Marion County Tax Collector.[1][8]
  • To report suspected TDT violations, contact the Tax Collector’s office (phone and mailing address provided below). The office allows anonymous tips and requests detailed information to investigate potential evasion.[1]

• City level (Belleview)

  • Business taxation: A valid Business Tax Receipt is required to operate a business within Belleview. The City offers applications for standard BTRs and for businesses with no physical location in the City.[2]
  • Building and life‑safety: Projects and certain occupancies must comply with applicable building codes and, where required, obtain an annual fire inspection permit. Permit packets and application forms are published by the Development Services/Building Department.[2]
  • Zoning and land use: Land use, density, intensity, and compatibility are governed by the Belleview Code of Ordinances. The City’s Municode library is the authoritative source for current land development regulations and zoning classifications.[7] For an official interpretation on your property’s zoning or STR permissibility, submit an Information Request to Development Services.[2]

• State level (Florida)

  • Tourist Development Taxes are authorized by F.S. 125.0104; counties that have adopted the tax require registration and remittance by operators of short‑term accommodations.[8]

Compliance reminders

• Apply the stricter requirement when city code and state law overlap (e.g., both require permits or compliance steps); city codes and comprehensive plans control when they impose greater restrictions than state minimums.[5]
• City planning and zoning procedures are governed by state law (F.S. ch. 163) and local land development regulations adopted to be consistent with the comprehensive plan.[5]

Contact information (local authority in charge of STRs/TTDT)

• Marion County Tax Collector (Tourist Development Tax administration)

  • Phone: 352‑368‑8200 (main office)[1]
  • TDT/Violation Line: 352‑368‑8202[1]
  • Mailing Address: George Albright, Marion County Tax Collector, P.O. Box 63, Ocala, FL 34478‑0063[1]
  • Website: Marion County Tax Collector – Short‑Term Rentals (TDT) [www.mariontax.com/short-term-rentals][1]

• City of Belleview – Development Services (building, planning, zoning, business tax)

  • Phone: 352‑245‑7021[2]
  • Physical Address: 5525 SE 119th St., Belleview, FL 34420[2]
  • Hours: Monday–Thursday, 7:00 AM – 5:00 PM; closed Fridays[2]
  • Email: DSStaff@belleviewfl.org[2]
  • Website (forms): Forms & Applications – City of Belleview [www.belleviewfl.org/154/Forms-Applications][2]

Notes for investors

• Many STR operators focus on county TDT compliance and city BTR requirements; if your property requires additional inspections or permits due to its configuration or use, the City’s Building Department will advise on the applicable permit packets.[2]
• For properties with atypical arrangements (e.g., multiple units, mixed uses, or accessory dwellings), use the City’s zoning verification tools and submit an Information Request to ensure the use is permitted before listing.[2][7]

Links to source pages (references)

• Marion County Tax Collector – Short‑Term Rentals (TDT): www.mariontax.com/short-term-rentals [1]
• City of Belleview – Forms & Applications (BTR, permits, inspections): www.belleviewfl.org/154/Forms-Applications [2]
• FL Vacation Rentals – How to Start an Airbnb in Marion County, FL: flvacationrentals.co/guide-how-to-start-an-airbnb-in-marion-county-florida/ [3]
• City of Belleview – Agenda PDF (Planning & Zoning; Land Development Regulations): d3n9y02raazwpg.cloudfront.net/belleviewfl/fd05ede6-9f75-11ee-a93d-0050569183fa-eb700621-0449-4f71-9c6c-cb685fc121e2-1707428957.pdf [4]
• Belleview Code of Ordinances (Municode): www.municode.com/library/fl/belleview/codes/code_of_ordinances [7]
• Florida Statutes §125.0104 – Tourist Development Taxes: www.flsenate.gov/Laws/Statutes/2024/125.0104 [8]