Homosassa, Florida

Short-term rentals are legal in Homosassa. The community is unincorporated, so Citrus County and the State of Florida regulate it. Florida law (F.S. 509.032(7)(b)) preempts local governments from banning vacation rentals or regulating their duration or frequency unless an ordinance predated June 1, 2011, so the county cannot prohibit Airbnb or VRBO style rentals or set a night cap. No annual night limit applies, and there is no owner-occupancy or primary-residence requirement. A permit is required: operators need a Florida DBPR Vacation Rental Dwelling license, renewed annually, plus a county tourist development tax account. State application, training and per-unit fees typically run a few hundred dollars per year. Guests staying six months or less pay an 11% total transient rental tax, made up of 6% Florida state sales tax and 5% Citrus County Tourist Development Tax. The county self-administers its portion, so hosts must register and remit the local tax directly to Citrus County in addition to state tax. Zoning is governed by Citrus County’s Land Development Code. Vacation rentals are generally allowed in residential zones subject to county use standards, building and safety codes, and state licensing. Local rules focus on building and fire safety, sanitation, occupancy, parking, and nuisance and noise standards. Enforcement is rated moderate and is primarily administrative, centered on licensing and tax compliance. The county tax rose from 3% to 5% effective March 1, 2017, and the 11% combined rate remains in effect for 2026. No local ban or night cap has been adopted.