Executive summary: Yes, short‑term rentals (rentals of less than 30 consecutive days or 6 months or less) are allowed in Delray Beach. However, Delray Beach does not issue a municipal vacation rental permit. Owners must comply with Florida state rules (Florida Department of Business & Professional Regulation, DBPR) and Palm Beach County tax and business registration requirements. City-level landlord permits were eliminated on October 1, 2023. All operators must collect and remit Florida sales tax and Palm Beach County Tourist Development Tax (TDT) directly to the county; listing platforms do not remit county TDT.

How to start a short‑term rental business in Delray Beach

• Confirm zoning and use restrictions
  • Call Planning & Zoning at (561) 243‑7040 to verify that STRs are permitted in your district and confirm occupancy limits.
  • If the property is in a condo or HOA, obtain written approval; associations may prohibit or limit STRs and set minimum stay requirements.
• Register for required state licenses
  • Obtain the Florida DBPR Vacation Rental License if you rent for fewer than 30 days more than three times per year:
    • Choose “Vacation Rental – Dwelling” (single-family) or “Vacation Rental – Condominium” (condos).
    • Apply and renew online at myfloridalicense.com (Division of Hotels & Restaurants).
  • Register with the Florida Department of Revenue (DOR) to collect and remit Florida sales tax (6%).
• Set up county and local business registration
  • Create a Palm Beach County TDT account with the Tax Collector to collect/remit TDT (5% for rentals 6 months or less).
  • Obtain a Palm Beach County Business Tax Receipt and a City of Delray Beach Business Tax Receipt (BTR).
• Prepare the property and documentation
  • Install/maintain required safety equipment: working smoke detectors, fire extinguishers, and any pool safety measures.
  • Draft house rules, rental agreements, guest registration records, and a tax‑collection workflow.
• List and operate
  • Display the DBPR license number on all listings and in all advertising as required by state law.
  • Collect and remit county TDT monthly (due by the 1st; late after the 20th). File even if no rentals occurred that month.

Required documents, permits, licenses, and guidelines

• Florida DBPR Vacation Rental License
  • Mandatory for rentals shorter than 30 days if you rent more than three times annually.
  • Initial fee: ~$150–$300 depending on occupancy.
  • Annual renewal required; license number must appear on all ads.
  • Apply at myfloridalicense.com (Div. of Hotels & Restaurants).
• Florida Department of Revenue (Sales Tax) registration
  • Required to collect/remit Florida sales tax on transient rentals.
  • Register at floridarevenue.com.
• Palm Beach County Tourist Development Tax (TDT) registration
  • 5% TDT on gross rental receipts for stays of 6 months or less.
  • Register at pbctax.gov; file monthly by the 1st (late after the 20th); penalties apply for late filing.
  • Important: Platforms (Airbnb, VRBO, etc.) do not collect Palm Beach County TDT; hosts must collect and remit directly.
• Business Tax Receipts (BTR)
  • Palm Beach County Business Tax Receipt: required to operate a business in the county.
  • City of Delray Beach BTR: required to operate a business in the city.
• Insurance and safety compliance
  • Maintain property insurance suitable for commercial STR use.
  • Keep safety equipment (smoke detectors, fire extinguishers), and maintain safe electrical, structural, and sanitation standards.

Specific regulations (City, County, and State)

City of Delray Beach (561) 243‑7040

• City-level landlord permits were eliminated effective October 1, 2023, due to state legislation. No city vacation rental permits are required.
• A Business Tax Receipt (BTR) is still required for any business operating in the city; contact Development Services at (561) 243‑7040 for registration.
• City code enforcement may conduct inspections and investigations, particularly in response to complaints, to ensure compliance with city and state standards.
• Parking and occupancy limits apply; unrelated occupancy capped at three per dwelling unit in residential areas. Violations can trigger enforcement actions, fines, and added penalties.

Palm Beach County

• Tourist Development Tax (TDT)
  • Rate: 5% on gross rental receipts for rentals 6 months or less.
  • Registration at pbctax.gov; monthly reporting is required (due by the 1st; late after the 20th).
  • Collection allowance: 2.5% (max $30) for on-time filings; penalties for late filings.
  • Platforms do not remit county TDT—hosts are personally responsible for collection and remittance.
• Business Tax Receipt
  • Required at the county level for business operations; contact the Tax Collector at (561) 355‑2264.

State of Florida

• DBPR Vacation Rental License
  • Required if renting fewer than 30 days more than three times per year.
  • Must display the license number on all listings.
  • Initial fee ~$150–$300; annual renewal required.
  • Contact: DBPR Division of Hotels & Restaurants at (850) 487‑1395.
• Florida Sales Tax (Transient Rental Tax)
  • 6% state sales tax on gross rental receipts; register with DOR to collect and remit.
• Preemption and local rules
  • State law has preempted many city-level requirements (e.g., landlord permits), but older (pre‑2011) local provisions may still influence operations in certain residential areas. Always confirm with Planning & Zoning.
• Taxes and reporting obligations
  • Collect Florida sales tax and county TDT from guests.
  • File monthly TDT returns (and DOR returns if applicable), even when no rentals occurred.

Enforcement and penalties

• Non‑compliance may trigger:
  • DBPR fines and potential license suspension.
  • County tax penalties, interest, and collection actions.
  • City code enforcement fines and civil penalties (up to $1,000 per day for some violations).
  • In severe cases, criminal charges for tax evasion.
• Inspections can occur without prior notice; regular maintenance and adherence to safety standards reduce enforcement risk.

Contact information (phone, email, website)

• City of Delray Beach
  • Development Services (BTR, zoning): (561) 243‑7040
  • Building Division: (561) 243‑7200
  • Neighborhood Services (compliance): (561) 243‑7203 (option 2)
  • Website: delraybeachfl.gov
  • Address: 100 NW 1st Avenue, Delray Beach, FL 33444
• Palm Beach County Tax Collector
  • Tourist Development Tax: (561) 355‑2264
  • Website: pbctax.gov
  • Delray Service Center: 501 S Congress Ave, Delray Beach, FL 33445
• Florida DBPR (Division of Hotels & Restaurants)
  • Phone: (850) 487‑1395
  • Website: myfloridalicense.com
• Florida Department of Revenue (Sales Tax)
  • Phone: (800) 352‑3671
  • Website: floridarevenue.com

Links to source pages

• Florida DBPR: myfloridalicense.com
• Florida Department of Revenue: floridarevenue.com
• Palm Beach County Tax Collector (TDT): pbctax.gov
• City of Delray Beach: delraybeachfl.gov

Notes and cautions

• The elimination of city landlord permits simplifies compliance but does not remove state and county obligations.
• County TDT must be collected and remitted directly by hosts; listing platforms will not do this for Palm Beach County.
• Always verify with local authorities regarding zoning, occupancy limits, HOA/condo restrictions, and safety requirements. Regulations can change—consult local and state agencies before listing and during annual renewals.