Overview: Are short-term rentals allowed in Spring Hill, FL?

• Yes. Short-term rentals—commonly called “vacation rentals”—are allowed in Hernando County, which includes Spring Hill. There is no city-level STR framework because Spring Hill is an unincorporated community; county-level regulations apply.
• STRs are subject to county Tourist Development Tax (TDT) and Florida sales tax. Owners must register, collect, and remit taxes monthly. Additional county or zoning requirements may apply; investors should verify with the county planning/zoning authority.

How to start a short-term rental business in Hernando County

• Step 1: Confirm your property is zoned to permit STR uses in Hernando County. If you have questions about zoning or local restrictions, contact the County.
• Step 2: Obtain any required county or vacation rental registration/permit. The county’s STR guidance indicates a vacation rental permit/registration may be required.
• Step 3: Register for TDT administration and monthly reporting with Host Compliance (used by Hernando County). New users register via the county’s Host Compliance portal. Returning filers log in through the same system.
• Step 4: Obtain a Florida sales tax number from the Florida Department of Revenue before renting.
• Step 5: Set up monthly tax collection and remittance:
  • Collect the 5% Hernando County Tourist Development Tax on gross rental charges.
  • Collect Florida sales tax (currently 6.5%) on gross rental charges.
• Step 6: Report and remit TDT monthly:
  • Due by the first day of the month following the reporting period.
  • Late after the 20th; penalties and interest apply if not received by the 20th.
  • Report even if there was no rental activity (zero due).
• Step 7: Maintain records for five years:
  • Guest checks, general ledgers, sales tax returns, federal income tax returns, financial statements, bank statements, leases/agreements.
• Step 8: Assess whether any local business tax receipts or other licenses apply (e.g., Florida DBPR for hotels/motels; fictitious name registration if operating under a business name).

Required documents, permits, licenses, and guidelines

• Vacation rental permit/registration:
  • Required by Hernando County guidance; follow the county’s registration process for STRs.
• Florida sales tax number:
  • Required before conducting business. Register with the Florida Department of Revenue (Florida Administrative Code Rule 12A-1.060).
• TDT registration and monthly reporting:
  • Use Host Compliance for Hernando County (new registration link and returning filer login portal).
  • Monthly filing and remittance are mandatory.
• Optional but recommended:
  • Fictitious Name Registration (if operating under a business name).
  • Federal EIN (for tax identification).
  • Florida DBPR Division of Hotels and Restaurants license if you’re operating a hotel or motel.
• Documentation required for TDT registration appointment (as stated by the Clerk):
  • State driver’s license or state ID.
  • A utility bill (cable, electric, etc.) associated with the rental property.
  • Parcel key number for the property (find on the Hernando County Property Appraiser’s website or by calling the Appraiser’s office).
• Records:
  • Maintain all guest and financial records for five years. Audits may be conducted.

Specific regulations for STRs in Hernando County and Florida

• County TDT obligations:
  • Legal authority: Florida Statute 125.0104 and County Ordinance 2014-17.
  • Tax rate: 5% of gross rental charges.
  • Gross rental charges include the daily rate and any non-refundable charges (e.g., cleaning fees, pet fees, additional guest fees).
  • Remittance: Monthly; due on the first day of the month following the reporting period; late after the 20th.
  • Collection allowance: 2.5% of the first $1,200 collected (up to $30) if remitted on time (Florida Statutes 212.12(1)(a)).
  • Reporting: Required every month, even if no tax is due (zero activity).
  • Enforcement:
    • Penalties: Capped at $50 or 10% of the delinquent tax, whichever is greater.
    • Criminal liability: Violations can be a first-degree misdemeanor (Florida Statutes 775.082 & 775.083).
    • County remedies: Tax warrant lien on the property, tax execution, and garnishment possible.
  • Non-collection liability: If an owner fails to collect TDT from the guest, the owner is personally liable for the tax.
  • Platforms: Hernando County partners with Airbnb and VRBO to collect and remit TDT on your behalf. If you use other platforms, you are responsible for registration, collection, and remittance. Agreements with management companies do not absolve the owner of responsibility.
• Florida sales tax:
  • Rate: 6.5% on rentals; due to the Florida Department of Revenue.
  • Registration: Required before renting. Refer to Florida Administrative Code Rule 12A-1.060.
• Zoning and local restrictions:
  • STRs may be subject to zoning or local restrictions in Hernando County. The Clerk’s Office cannot advise on whether a specific property is allowed to be used as an STR. Contact the County for zoning verification and any local restrictions that might apply to your property.
• Recordkeeping:
  • Florida Statutes 212.13 (records requirements; audit procedures).
  • Florida Administrative Code 12A-1.061 (rentals, leases, and licenses to use transient accommodations).
• Definitions and statutory context:
  • Florida Statutes 212.02 (definitions), 212.03 (transient rentals tax; rate, procedure, enforcement, exemptions), 212.11 (tax returns and regulations), 212.12 (credit for collecting tax), 125.0104 (tourist development tax; enforcement).
  • Florida Administrative Code Rule 12A-1 (state rules related to sales and use tax).
• Zoning and local rules (note):
  • Hernando County has zoning authority in unincorporated areas like Spring Hill. If you encounter any local restrictions (occupancy limits, parking, noise, or special area prohibitions), contact the County for authoritative confirmation.
  • Hotels and motels are subject to Florida Department of Business and Professional Regulation (DBPR) licensing.

Contact information: Local authority in charge of STRs and taxes

• Hernando County Tourist Development Tax administration:
  • Office: Office of Doug Chorvat Jr., Clerk of Circuit Court & Comptroller, Hernando County.
  • Phone: (352) 540-6518.
  • Email: TDT@hernandoclerk.org.
  • Addresses:
    • Main Office: 20 N. Main Street, Brooksville, FL 34601. Hours: 8 AM–5 PM, Mon–Fri. Phone: (352) 754-4201.
    • Spring Hill Office: 7405 Forest Oaks Boulevard, Spring Hill, FL 34606. Hours: 8 AM–4:30 PM, Mon–Fri. Phone: (352) 754-4201.
• TDT registration and monthly filing portal (Host Compliance):
  • Registration portal for new users.
  • Filing portal for returning taxpayers.
• Florida Department of Revenue (sales tax registration and rules):
  • Registration guidance in Florida Administrative Code Rule 12A-1.060 (sales and use tax).
• Florida Department of State (fictitious name registration):
  • Fictitious Name Registration.
• Internal Revenue Service (EIN application):
  • How to Apply for an EIN.
• Florida Department of Business and Professional Regulation (DBPR) – Division of Hotels and Restaurants:
  • Licensing for hotels and motels.
• Hernando County Property Appraiser (parcel key number):
  • Website or call (352) 754-4190.

Key source pages and legal citations

• Hernando County Clerk of Circuit Court & Comptroller – Tourist Development Tax.
• Host Compliance portals for Hernando County (registration and filing).
• Florida Statute 125.0104 – Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.
• County Ordinance 2014-17.
• Florida Statutes 212.12 (credit for collecting tax), 212.13 (records; audit procedure), 212.11 (returns and regulations), 212.03 (transient rentals tax; rate, enforcement), 212.02 (definitions), 775.082 (penalties), 775.083 (fines), 125.69(1) (enforcement options).
• Florida Administrative Code Rule 12A-1 (sales and use tax).
• Florida Administrative Code Rule 12A-1.061 (rentals, leases, and licenses to use transient accommodations).
• Florida Department of Revenue guidance (Form GT-800034).
• Florida Department of State (fictitious name registration).
• Internal Revenue Service (EIN application).
• Florida DBPR – Division of Hotels and Restaurants.
• Hernando County Property Appraiser website.