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

Yes, short-term rentals are allowed in Milton, Florida. However, they are subject to specific regulations at both the county and state levels. Milton is located within Santa Rosa County, which means short-term rental operators must comply with Santa Rosa County Tourist Development Tax (TDT) requirements in addition to any applicable state-level Florida regulations. The county has established a comprehensive framework for regulating and taxing short-term rentals, including a mandatory registration process and ongoing compliance requirements.

How to Start a Short-Term Rental Business in Milton, FL

Step 1: Property Compliance and Zoning

• Ensure your property is located in an area where short-term rentals are permitted under Milton's zoning regulations
• Verify the property meets all building and safety codes for residential use
• Confirm the property can accommodate the intended occupancy levels safely

Step 2: Register with Santa Rosa County Clerk of Courts

• Mandatory registration: All short-term rental properties must be registered with the Santa Rosa County Clerk of Courts before operation begins
• Complete the TDT registration process, which establishes your legal authority to collect and remit taxes
• This registration applies to both properties within Milton city limits and unincorporated Santa Rosa County

Step 3: Tax Registration and Setup

• Set up systems to collect the 5% Tourist Development Tax from guests
• Register for Florida sales tax purposes (7% state sales tax also applies)
• Establish monthly reporting and remittance procedures

Step 4: Safety and Operational Setup

• Install required safety equipment (smoke detectors, carbon monoxide detectors, fire extinguishers)
• Create house rules and operational procedures for guest management
• Establish local contact arrangements for guest support and emergency response

Step 5: Ongoing Compliance

• Submit monthly TDT returns and payments to the Santa Rosa County Clerk of Courts
• Maintain accurate records of all rental income and tax collections
• Respond promptly to any county compliance inquiries or violations

Required Documents, Permits, Licenses, and Guidelines

County-Level Requirements

Santa Rosa County Registration:

• Tourist Development Tax registration with the Clerk of Courts
• Business registration if operating as a business entity
• Monthly TDT return filings

Documentation Required for Registration:

• Property ownership documentation (deed or lease agreement)
• Contact information for property owner and/or local contact person
• Property address and basic property details
• Rental agreement templates (if applicable)

State-Level Requirements (Florida)

Florida Department of Revenue:

• Sales tax registration for the 7% state sales tax
• Monthly sales tax returns (Form DR-15) if gross sales exceed $1,000 in any consecutive 12-month period
• Recordkeeping requirements for all rental transactions

Safety and Building Requirements

Mandatory Safety Equipment:

• Smoke detectors in all sleeping areas and on each level
• Carbon monoxide detectors in properties with fuel-burning appliances
• Fire extinguishers (minimum 2A:10B:C rating recommended)
• Emergency contact information posted conspicuously
• House numbers visible from the street

Operational Guidelines:

• Written house rules for guests
• Emergency contact procedures
• Trash collection and disposal protocols
• Parking arrangements and restrictions

Specific Regulations for Short-Term Rentals

Santa Rosa County Tourist Development Tax (TDT) Regulations

Tax Rate and Collection:

• 5% Tourist Development Tax on gross rental income
• Collected on all transient rentals (6 months or less)
• Applies to entire dwelling units, individual rooms, and other sleeping accommodations
• Tax is in addition to the 7% Florida state sales tax

Registration Requirements:

• All short-term rental properties must be registered with Santa Rosa County Clerk of Courts
• Registration must be completed before first rental
• Annual renewal may be required
• Changes in ownership require new registration

Reporting and Remittance:

• Monthly TDT returns and payments due by the 1st of the month following collection
• Must report gross rental income including deposits, cleaning fees, and prepayments
• Online payment system available through the Clerk's office

Penalties for Non-Compliance:

• Voluntary compliance program available to bring properties into compliance without penalties
• After contact from the Clerk's office, full penalties and interest apply
• Continued non-compliance may result in legal action

Zoning and Land Use Regulations

Permitted Uses:

• Short-term rentals are generally permitted in residential zoning districts
• Must comply with underlying residential use requirements
• Accessory use limitations may apply in some districts

Operational Restrictions:

• No specific city-level restrictions identified for Milton, FL
• Standard residential noise, parking, and nuisance regulations apply
• Must maintain the residential character of the property

Florida State-Level Regulations

Sales Tax Requirements:

• 7% Florida state sales tax applies to all short-term rentals
• Sales tax must be collected from guests and remitted monthly
• Registration required with Florida Department of Revenue

Occupational License:

• Business tax receipt may be required depending on local business licensing requirements
• Contact Santa Rosa County Tax Collector for current requirements

Contact Information for Local Authority

Santa Rosa County Clerk of Courts - Tourist Development Tax Division

Mailing Address: Tourist Development Tax Division
Santa Rosa County Clerk of Court
P.O. Box 472
Milton, FL 32572

Phone: (850) 983-1950

Email: TouristDevelopmentTax@SantaRosaClerks.com

Online Services:

• Registration and returns: santarosaclerk.com/other-services/tourist-development-tax
• Online payment system: touristtax.com/santarosa

Florida Department of Revenue

Local Office Information: For sales tax registration and compliance questions, contact the Florida Department of Revenue at their regional office or through their online services.

Santa Rosa County Planning and Development

For zoning and land use questions: Contact Santa Rosa County Planning and Development Department for zoning compliance verification and development requirements.

Links to Source Pages

Primary Regulatory Sources

• Santa Rosa County Tourist Development Tax Information
• Florida Statute 125.0104 - Tourist Development Tax Authority
• Santa Rosa County Clerk of Courts TDT Registration
• Online TDT Payment System

Additional Resources

• City of Milton Official Website
• Santa Rosa County Official Website
• Florida Department of Revenue - Sales Tax Information

Important Notes for STR Investors

1. No City-Specific Ordinance: Milton, FL does not appear to have a separate short-term rental ordinance beyond county requirements, meaning Santa Rosa County regulations govern STR operations within city limits.

2. Voluntary Compliance: Santa Rosa County offers a Voluntary Compliance Program for operators who were previously unaware of TDT requirements, allowing registration and back-tax payment without penalties.

3. Online Marketplace Status: Major online platforms like Airbnb and VRBO no longer collect and remit TDT on behalf of hosts in Santa Rosa County as of May 31, 2021, making property owner responsibility for tax collection and remittance mandatory.

4. Ongoing Monitoring: Regulations can change, and investors should monitor both city and county updates to ensure continued compliance.

This guide provides the foundational requirements for operating a short-term rental in Milton, Florida. Due to the complex nature of tax and regulatory compliance, investors are encouraged to consult directly with the Santa Rosa County Clerk of Courts and potentially legal counsel familiar with Florida short-term rental law before commencing operations.