Overview: Are Short-Term Rentals Allowed in Lakeland, FL?

Short-term rentals are allowed in Lakeland, Florida. However, the regulatory landscape is complex and involves multiple levels of government. As of 2022, Lakeland had not implemented specific city-level regulations for short-term rentals, and the market operates under state preemption laws and county requirements. Florida state law prohibits municipalities from regulating vacation rentals based on the duration of a guest's stay or rental frequency. This creates a unique environment where Lakeland property owners can operate short-term rentals, but must comply with state and county regulations.

The city had approximately 200 active short-term rentals as of 2022, concentrated primarily in the 33801 and 33803 zip codes, with particular growth in residential neighborhoods like Lake Morton. While city officials have discussed potential regulations, the current framework relies on existing state statutes and Polk County requirements.

Starting a Short-Term Rental Business in Lakeland

Step-by-Step Process

1. Property Assessment and Zoning Compliance

• Verify your property's zoning allows short-term rental use
• Check homeowners association (HOA) rules and restrictions
• Ensure the property meets safety and health codes
• Confirm adequate parking availability (typically one space per bedroom)

2. State Registration

• Obtain the appropriate license from the Florida Department of Business and Professional Regulation
• Properties advertised on platforms like Airbnb, VRBO, or similar vacation rental websites must obtain this state license

3. County Registration

• Apply for a Class B county local business tax receipt from Polk County
• Submit proof of state license before county receipt issuance
• Pay applicable fees for each rental location

4. Tax Registration

• Register for state sales tax collection
• Enroll in Polk County's Tourist Development Tax (TDT) program
• Set up systems for tax collection and remittance

5. Insurance and Legal Protection

• Obtain appropriate liability insurance coverage
• Consider short-term rental specific insurance policies
• Create comprehensive house rules and rental agreements
• Document property condition with photos/videos

6. Marketing and Operations Setup

• List property on appropriate platforms (Airbnb, VRBO, etc.)
• Develop professional listing content and photography
• Establish check-in/checkout procedures
• Create emergency contact systems for guests and neighbors

Required Documents, Permits, and Licenses

State Level Requirements

• Florida Department of Business and Professional Regulation License: Required for all properties advertised on vacation rental platforms
• State Sales Tax Registration: For collecting and remitting 6% state sales tax

County Level Requirements (Polk County)

• Class B County Local Business Tax Receipt: Required for each rental location
• Tourist Development Tax (TDT) Registration: Must comply with county TDT requirements
• Proof of State License: Required before county local business tax receipt issuance

Special Circumstances

Infrequent Short-term Rental Exception If renting three or less times in a calendar year for periods of no more than thirty days:

• Only requires Class A county local business tax receipt (LTD ACCOMMODATION OR FOOD SERVICE)
• No state regulated business activity determination
• May not require standard STR licensing

Vacation Home Rental Managers Outside Polk County

• Management companies operating in Polk County must have Class B local business tax receipt
• Companies with valid receipts from other Florida counties may obtain exempt Polk County receipt at no charge

Documentation Checklist

• State business license from Florida Department of Business and Professional Regulation
• Class B Polk County local business tax receipt
• TDT registration and ongoing compliance
• Property insurance certificates
• Rental agreements and house rules
• Emergency contact information posted visibly
• Local contact information for property management

Specific Regulations by Jurisdiction

State of Florida

Preemption Laws: Florida prohibits municipalities from regulating vacation rentals based on:

• Duration of guest stays
• Rental frequency limitations
• However, cities with ordinances predating June 2011 were grandfathered (primarily coastal areas)

Allowed Local Regulations: Municipalities can regulate:

• Occupancy limits
• Parking requirements
• Registration/registry requirements
• Safety and health standards (as long as not effectively prohibiting operations)

Tax Obligations:

• 6% state sales tax on all short-term rentals
• Tourist development taxes (rates vary by county)
• Local option taxes where applicable

Polk County

Business Tax Requirements:

• Class B local business tax receipt required for each STR location
• Proof of state license required before issuance
• Special provisions for infrequent rentals (3 or fewer times annually, ≤30 days)

Tourist Development Tax:

• Must collect and remit TDT on all short-term rentals
• Online registration and payment systems available
• Regular filing requirements (typically monthly)

City of Lakeland

Current Status: As of 2022, Lakeland had not implemented specific short-term rental ordinances. The city was discussing potential regulations but remained limited by state preemption laws. No city-specific licensing or permitting requirements were in place, making it one of the more permissive Florida municipalities for short-term rentals.

Potential Future Regulations: City officials had expressed interest in:

• Registration/registry systems
• Local contact requirements
• Parking and occupancy standards
• Community impact mitigation measures

Contact Information for Local Authorities

Polk County Tax Collector (Primary Authority for STR Tax Registration)

Joe G. Tedder, CFC, Tax Collector for Polk County

• Phone: (863) 534-4700
• Website: polktaxes.com
• Email: Contact through official website contact form
• Locations: Multiple service centers throughout Polk County
• Services: Local business tax receipts, TDT registration and payments

Florida Department of Business and Professional Regulation

• Website: myfloridalicense.com
• Purpose: State licensing for vacation rental properties
• Note: Contact information not specified in provided sources

Lakeland City Hall (For Future City-Specific Regulations)

• General Information: Contact through city website
• Address: Lakeland, Florida
• Note: City regulations may be implemented in the future; check city code for updates

Tourist Development Tax Department

• Managed through: Polk County Tax Collector
• Online Services: Available through polktaxes.com
• Purpose: TDT registration, filing, and payments

Additional Important Considerations

Market Dynamics

• Seasonal Patterns: Peak season typically late fall through winter months
• Average Performance: Approximately 240 active listings with $110 average daily rate and 57% occupancy
• Revenue Potential: Average monthly revenue around $1,362 (pre-2023 data)

Compliance Monitoring

• Regular monitoring of city council meetings for potential ordinance changes
• Ongoing compliance with state and county requirements
• Professional property management may be beneficial for regulatory compliance

Neighbor Relations

• Proactive community engagement recommended
• Visible emergency contact information
• Clear house rules addressing common concerns (noise, parking, occupancy)

Source Links

• Lakeland officials asked to consider short-term rental regulations - The Ledger
• Lakeland Airbnb / Short Term Rental Regulations - BuildYourBnb
• TA 05-01 Real Estate Property Rentals - Polk County Tax Collector
• Vacation Rental Management in Lakeland, Florida - Summer
• Rights and obligations of short-term and vacation rental hosts and guests in Florida - Guesty

Disclaimer: Regulations are subject to change. This guide is based on available information as of the latest source dates. Always verify current requirements with local authorities before operating a short-term rental business.