Delray Beach, Florida

Short-term rentals are legal in Delray Beach, and oversight sits mostly with the State of Florida and Palm Beach County rather than the city. Because of state preemption, the City of Delray Beach stopped issuing its own municipal landlord or rental permit on October 1, 2023. To operate, an owner needs a Florida DBPR vacation rental license, a Tourist Development Tax account with the Palm Beach County Tax Collector, and a county Short-Term Rental Local Business Tax Receipt for each property. The receipt renews annually by September 30. A short-term rental is defined as a stay of less than 30 days. Owners collect and remit the 6% county bed tax plus 6.5% Florida sales tax, a combined rate of about 12.5% that applies to mandatory cleaning and pet fees as well. Neither Airbnb nor VRBO collects the county bed tax in Palm Beach County, so hosts must remit it themselves each month. There is no owner-occupancy or primary-residence requirement, and no city-imposed annual night cap. Short-term rentals are allowed in designated zones, and residential zones carry stricter conditions than commercial or mixed-use zones, so confirm zoning for a specific parcel. Properties must meet basic safety standards such as smoke detectors, fire extinguishers and marked exits. Enforcement is rated moderate and centers on tax compliance and licensing. Florida continues to debate broader statewide STR legislation, so check current rules before buying.