The Villages, Florida

Short-term rentals are legal in The Villages, and a state permit is required: operators need a Florida DBPR Vacation Rental Dwelling license, renewing annually at roughly $170 (about $220 the first year including a $50 application fee). There is no municipal STR permit because The Villages is unincorporated, but private CDD and HOA deed restrictions also apply.

The Villages spans unincorporated portions of Sumter, Lake, and Marion counties and is governed largely by developer deed restrictions and 17 Community Development Districts rather than city zoning. The community is 55-plus age-restricted: at least one occupant per home must be 55 or older and no permanent residents under 19 are allowed, a rule that applies to renters as well. Many districts’ deed restrictions include ‘no business’ language and minimum-rental-period covenants, often 30 days or longer, which can effectively limit true nightly short-term rentals in specific villages even though Florida law bars local governments from capping rental duration or frequency.

There is no owner-occupancy requirement and no primary-residence requirement at the state or county level. Taxes vary by county: Sumter County repealed its 2% tourist development tax effective October 1, 2020, so Sumter-side rentals pay only 6% state sales tax plus a 1% county surtax (7% total), while the Lake and Marion portions carry their own local tourist development taxes on top of state tax, so operators should verify the applicable rate by exact address. Enforcement runs primarily through the community’s Deed Compliance and CDD apparatus and DBPR licensing rather than aggressive municipal code enforcement, and is characterized as moderate overall. Investors should confirm the specific district’s deed restrictions and minimum-rental terms before purchasing, since these private covenants are often the binding constraint here.