The Villages, Florida

Short-term rentals are permitted in The Villages. The community sits in unincorporated parts of Sumter, Lake and Marion counties, so there is no municipal STR permit. Florida state law has preempted local bans and caps on rental duration or frequency since 2011, and the 2024 attempt to expand statewide registration (SB 280) was vetoed in June 2024, so the existing framework continues. Operators need a state-issued Florida DBPR Vacation Rental Dwelling license, which costs $170 at annual renewal (roughly $220 the first year including a $50 application fee). The license applies to anyone renting a home more than three times a year for periods under 30 days. There is no annual night cap, and neither owner occupancy nor primary residence is required. Transient rentals are taxed. In the Sumter County portion, rentals pay the 6% state sales tax plus a 1% county surtax, 7% total, since Sumter repealed its 2% tourist development tax effective October 1, 2020. The Lake and Marion portions carry their own local tourist development taxes, so verify by exact address. The main constraint is private rather than governmental. The Villages is 55+ age-restricted: at least one occupant per home must be 55 or older and no permanent residents under 19 are allowed, which applies to renters as well. Seventeen Community Development Districts and developer deed restrictions govern much of the area, and many contain no-business language or minimum rental periods, often 30 days or longer, which can curtail nightly rentals. Enforcement severity is rated moderate and runs mainly through deed compliance and DBPR licensing. Confirm the specific district’s covenants before buying.