Polk County (unincorporated), FL short-term rental rules
Whole-home short-term rentals are legal in unincorporated Polk County only inside subdivisions, planned-development phases or individual parcels that hold Level 3 short-term rental approval; the use is conditional in the RL-1 through RH residential districts and permitted by right only in the TCC and L/R districts.
Does this apply to you?
Zone-limited · No cap on registrations; eligibility depends on the subdivision or phase holding Level 3 short-term rental approval, or the parcel being in the TCC or L/R district where the use is permitted by right.
- conditional
Renting your primary residence
You live there and rent a room, or the whole home while you are away.
Only if the parcel is in a subdivision, planned-development phase or individually approved dwelling that holds short-term rental authorization. Polk County regulates the use by subdivision, not by owner: Table 2.1 lists Short-Term Rental Unit as a Level 3 conditional use in RL-1, RL-2, RL-3, RL-4, RM and RH and does not list it in the A/RR, RCC-R or RS districts, and individual dwellings inside a subdivision may not be rented short-term unless the whole subdivision or its phase has been approved. Living in the home does not change the analysis, and renting three or fewer times a year for under 30 days falls outside the county definition.
Verified 2026-09-05 · Polk County Land Development Code § 303 Criteria for Conditional Uses — Short-term Rental Units (Municode) · Polk County Land Development Code § 205 Use Tables for Standard Land Use Districts, Table 2.1 (Municode)
What the source says
Individual dwelling units within a subdivision or Planned Development may not be utilized for short-term rental purposes unless the entire subdivision or Planned Development, or the phase thereof in which the dwelling unit is located, has received approval for short-term rentals.
— Polk County Land Development Code § 303 Criteria for Conditional Uses — Short-term Rental Units (Municode)Uses listed as conditional may be established only after compliance with the specific conditions and procedures outlined in Chapter 3, Conditional Uses, and all applicable codes of Polk County and other governmental agencies.
— Polk County Land Development Code § 205 Use Tables for Standard Land Use Districts, Table 2.1 (Municode)
- conditional
Whole-home investment property
You do not live there; the unit is rented short-term full time.
Yes in the many northeast Polk resort subdivisions that carry short-term rental approval (Table 3.5 lists legacy approvals such as Westridge, Sunridge Woods, Davenport Lakes, Loma Vista and Bridgewater Crossing, and newer ChampionsGate-area planned developments were approved with STR entitlements at platting). A dwelling outside an approved subdivision needs its own Level 3 Review, and any lot owner may apply for the whole subdivision. Every unit must be registered annually with the Polk County Land Development Division (fee set by county resolution), hold a Florida DBPR Chapter 509 license posted on the back of the entrance door, carry a Class B county business tax receipt for the rental location, and follow the operational rules on trash, buses, tenant notices and hotel/motel taxes.
Verified 2026-09-05 · Polk County Land Development Code § 303 Criteria for Conditional Uses — Short-term Rental Units (Municode) · Polk County Land Development Code § 303 — Short-term Rental Units, Licensing and Registration (Municode) · Polk County Tax Collector — TA 05-01 Real Estate Property Rentals (Short-Term Rentals)
What the source says
The use of a dwelling unit as a short-term rental shall be a permitted use within those subdivisions listed in Table 3.3 and incorporated herein by reference. Except as provided in Subsection 5, Short-term rentals shall be permitted throughout the unincorporated Polk County as provided in Table 2.1. A Level 3 Review in accordance with Section 906 shall be obtained unless otherwise provided for in this Section.
— Polk County Land Development Code § 303 Criteria for Conditional Uses — Short-term Rental Units (Municode)In addition, each short-term rental shall be registered on an annual basis with the Polk County Land Development Division or its successor in function. To qualify for registration, the owner of a short-term rental or the owner's agent shall submit a registration fee, to be established by resolution of the Board of County Commissioners, and the following information:
— Polk County Land Development Code § 303 — Short-term Rental Units, Licensing and Registration (Municode)Individuals renting through companies including but not limited to, Airbnb, Flipkey, HomeAway, or VRBO are required to obtain a Class B county local business tax receipt for each rental location.
— Polk County Tax Collector — TA 05-01 Real Estate Property Rentals (Short-Term Rentals)
- Not reviewed yet
Tenant subletting short-term
You rent the home and want to host guests with landlord consent.
We have not yet reviewed whether a tenant can operate a short-term rental in unincorporated Polk County.
STR Law Map is a reference, not a law firm. Nothing here is legal advice. Rules change — confirm current requirements with the city before operating.
Which government controls the parcel
Applies to parcels in unincorporated Polk County, which includes almost all of the Davenport and ChampionsGate resort corridor along US-27 and I-4 in northeast Polk County (the Davenport mailing address covers far more land than the small City of Davenport). It does NOT cover parcels inside the City of Davenport, Haines City, Lake Wales, Lakeland, Winter Haven or any other Polk municipality, each of which has its own code, and it does not cover the Osceola County side of the county line at ChampionsGate. Confirm on the Polk County Property Appraiser parcel record (taxing district / municipality) before relying on this record.
The rules
Unincorporated Polk County is where the ChampionsGate and Davenport resort-home corridor sits, and its Land Development Code treats short-term rental as a subdivision-level entitlement rather than a per-owner permit. Table 2.1 lists Short-Term Rental Unit as a Level 3 conditional use in the RL-1, RL-2, RL-3, RL-4, RM and RH residential districts and as a permitted use in the Tourism-Commercial Center (TCC) and Leisure/Recreation (L/R) districts; it is not listed in the A/RR, RCC-R or RS rural and suburban districts. Section 303 then requires that a whole subdivision, or a distinct phase of it, be approved for short-term rentals before any individual home inside it may be rented for less than 30 days more than three times a year. Homes in approved resort subdivisions are legal whole-home rentals; the same house in an unapproved neighborhood is not, regardless of who lives there.
Three approvals stack. First, the zoning entitlement: an approved subdivision listed in the code's table (Westridge, Sunridge Woods, Davenport Lakes, Loma Vista, Loma Linda, Polo Park, Bridgewater Crossing and others) or a planned development platted with a recorded Notice of Short-Term Rentals; otherwise any lot owner can seek a Level 3 Review for the whole subdivision, or a parcel outside any subdivision can be reviewed dwelling-by-dwelling. Second, each unit must be registered annually with the Polk County Land Development Division with the owner, address, management company, a 24-hour local or toll-free contact number and a copy of the Chapter 509 license; the registration fee is set by Board of County Commissioners resolution and is not stated in the code. Third, the Polk County Tax Collector requires a Class B county local business tax receipt for each rental location, issued only on proof of the Florida DBPR license (a management company also needs its own annual receipt). Operational rules require two covered trash containers, no tour-bus loading in residential streets, a signed occupant notice on trash, noise, animals and clothing, and the DBPR license posted on the back of the entrance door; owner and manager are jointly and severally liable.
Lodging tax stacks to 12 percent: 6 percent Florida sales tax, the 1 percent Polk County discretionary sales surtax (Florida DOR 2026 DR-15DSS), and the 5 percent Polk County Tourist Development Tax. The Tax Collector states the TDT is set at 5 percent, is collected from the tenant, and that owners and property managers are responsible for collecting and remitting it monthly, due on the first and delinquent after the 20th; starting August 17, 2026, returns must be filed through the Tax Collector's Phenix Online portal. The county page does not state that Airbnb or Vrbo remit the Polk TDT on the host's behalf, so treat it as self-remitted unless the platform and the Tax Collector both confirm otherwise.
The Polk short-term rental section dates to 1998 (the code's non-conforming-unit provisions reference September 17, 1998 registration) and was last revised May 20, 2009 by Ordinance 09-023, so it predates the June 1, 2011 cutoff in Fla. Stat. § 509.032(7)(b) and its location restrictions remain enforceable. The code sets no night minimum for approved subdivisions; only legacy non-conforming units in unapproved subdivisions are limited to seven-night stays and to eight to twelve occupants. Deed restrictions that prohibit short-term rentals remain enforceable regardless of county approval. The Sheriff's Office may write incident reports for the Code Enforcement Board, and accessory dwelling units may never be approved for short-term rental.
Not yet reviewed: tenant-operated rentals, the current registration fee resolution amount, and the Polk County Access Portal registration workflow.
At a glance
| Governing body | Unincorporated Polk County |
|---|---|
| Permit / license | Level 3 conditional-use approval (subdivision-wide) + annual county STR registration + Class B county BTR + DBPR license |
| Primary residence | No residence rule — subdivision approval decides |
| Whole-home investor | Yes — in subdivisions/phases approved for short-term rental |
| Night cap / minimum stay | None for approved subdivisions (7-night minimum only for legacy non-conforming units) |
| Lodging tax | 12% (6% state + 1% Polk surtax + 5% Polk TDT, self-remitted) |
State context: Florida short-term rental laws — preemption, the DBPR license, and what cities may still regulate.
Primary sources
- Polk County Land Development Code § 303 Criteria for Conditional Uses — Short-term Rental Units (Municode)
- Polk County Land Development Code § 205 Use Tables for Standard Land Use Districts, Table 2.1 (Municode)
- Polk County Tax Collector — Tourist Development Taxes (TDT)
- Polk County Tax Collector — TA 05-01 Real Estate Property Rentals (Short-Term Rentals)
- Florida DOR — 2026 Discretionary Sales Surtax (DR-15DSS) (PDF)
- Fla. Stat. § 509.032 (vacation-rental preemption)