Short-Term Rental Investment Guide: Palm Beach Gardens, Florida

Overview: Short-Term Rental Status in Palm Beach Gardens, FL

Based on the provided content, I must note an important limitation: the available information focuses on neighboring jurisdictions rather than Palm Beach Gardens specifically. However, since Palm Beach Gardens is located within Palm Beach County, the county-level regulations outlined below will apply to your property. The information from West Palm Beach and North Palm Beach represents neighboring cities with potentially different rules, so investors should consult Palm Beach Gardens directly for any city-specific requirements.

Market Entry Strategy for STR Business in Palm Beach Gardens

County-Level Requirements (Primarily Applicable)

Given that Palm Beach Gardens operates under Palm Beach County jurisdiction for many rental regulations, investors must:

1. Obtain County-Issued Accounts: Secure both a Tourist Development Tax (TDT) account number and Business Tax Receipt (BTR) number from Palm Beach County
2. Understand STR Definition: Short-term rentals are defined as dwelling units rented for periods less than 180 days
3. Multiple Property Ownership: Investors can own multiple short-term rental properties, but each requires individual licensing
4. Zoning Compliance: No specific zoning restrictions exist at the county level for short-term rentals, provided safety and building codes are met

Property Type Eligibility

The following property types can operate as short-term rentals in Palm Beach Gardens under county regulations:

• Single-family homes
• Duplexes
• Multi-family properties (apartments, condominiums)
• Accessory Dwelling Units (ADUs)

Required Documentation and Permits

Primary Licensing Requirements

Tourist Development Tax (TDT) Account Number

• Required for any rental periods under 180 consecutive nights
• 6% tax on total taxable rental receipts
• Monthly remittance required
• Account setup through Palm Beach County Tax Collector

Business Tax Receipt (BTR) Number

• Separate number required for each listing
• Annual renewal mandatory
• Application fee per listing
• Can be obtained in person or by mail

Documentation Checklist

For TDT Account Setup:

• Proof of identity (driver's license, SSN, EIN, or federal ID)
• Property Control Numbers (PCN) for each listing
• Online account creation through county portal

For BTR Application:

• Completed BTR form for each listing
• Check for application fee payment
• TDT account number (from Step 1)

Inspection and Safety Requirements

Fire and Safety Inspection Requirements:

• Smoke detectors in all bedrooms
• Carbon monoxide detectors where required
• Fire extinguishers readily accessible
• Functioning heating and cooling systems
• Electrical and plumbing systems in working order

Property Standards:

• Sanitary and safe interior conditions
• All appliances, electrical, plumbing, and windows functioning
• Window screens installed or available
• Property free of insects/rodents
• Safe egress available (no tripping hazards)
• Address numbers properly displayed

Regulatory Framework: County and State Requirements

Palm Beach County Short-Term Rental Regulations

Occupancy Limits:

• Maximum two persons per bedroom
• Plus two additional persons per rental unit
• Absolute maximum of 12 persons per property

Insurance Requirements:

• Minimum $1,000,000 liability coverage per occurrence
• Policy must name property owner, responsible agent, and Palm Beach County as additional insured

Responsible Agent Requirements:

• Designated agent required for each property
• Must be available 24/7 to respond to complaints/emergencies
• Contact information must be registered with county

License Duration and Renewal:

• Initial license valid for one year
• Annual renewal required with same fees as initial application
• Renewal includes updated inspection requirements

State-Level Requirements (Florida)

Sales Tax Obligations:

• Florida sales tax may apply to short-term rentals
• Consult Florida Department of Revenue for specific requirements
• State-level regulations apply in addition to county requirements

Local Considerations

Important Note: The provided content does not include specific Palm Beach Gardens city ordinances. Investors should contact the City of Palm Beach Gardens directly to verify:

• Whether additional city-level permits are required
• Any city-specific occupancy limits or restrictions
• Local zoning compliance requirements
• Municipal business tax obligations

Tax Collection and Remittance

Tourist Development Tax (TDT)

• Rate: 6% of total taxable rental receipts
• Collection: Host must collect from guest
• Remittance: Monthly via online portal
• Due Date: 1st of each month for previous month's activity
• Late Penalty: Returns after 20th may be considered delinquent

Platform Handling

• Airbnb and VRBO may handle tax remittance on behalf of hosts
• Hosts remain responsible for ensuring proper collection and remittance
• Maintain detailed records of all transactions

Contact Information and Resources

Palm Beach County Tax Collector

Tourist Development Tax Division

• Phone: (561) 355-3547
• Email: ClientAdvocate@pbctax.com
• Address: 301 N. Olive Ave, 3rd FL, West Palm Beach, FL 33401
• Hours: Monday–Friday, 8:15 AM to 5:00 PM
• Online Portal: TDT Account Setup

Planning and Zoning

• Phone: (561) 233-5200
• Email: PZBPlanning@pbcgov.org

Additional Resources

• Palm Beach County Code of Ordinances: Chapter 12 Land Development Code
• Property Appraiser: For PCN lookup and property verification
• Florida Department of Revenue: State tax requirements

Important Limitations and Next Steps

This guide is based on available information from neighboring jurisdictions and county-level sources. Critical Action Required: Contact the City of Palm Beach Gardens directly to confirm:

• Whether municipal business licenses are required
• City-specific short-term rental ordinances
• Local zoning compliance requirements
• Any city-imposed restrictions or caps

Recommended Contact for Palm Beach Gardens:

• City Hall for business licensing requirements
• Building Department for permit requirements
• Code Enforcement for local regulations

Sources and References

Primary Sources from Provided Content:

1. West Palm Beach Rental Property Guidelines - General rental property standards
2. Palm Beach County Short-Term Rental Guide - County STR regulations overview
3. Airbnb Palm Beach County Guidelines - County tax and licensing requirements
4. North Palm Beach Vacation Rental Information - Neighboring municipality reference

Note: This guide focuses on information available from the provided sources. Investors should verify all requirements with official Palm Beach Gardens and Palm Beach County authorities before proceeding with any short-term rental investment.