Key West, Florida Short Term Rental Regulations

City Code of Ordinances

The Key West City Code regulates land uses in Key West, including short-term rentals. Short term rentals are defined as "Transient living accommodations or transient lodging means any unit, group of units, dwelling, building, or group of buildings within a single complex of buildings, which is 1) rented for a period or periods of less than 28 days, or which is 2) advertised or held out to the public as a place rented to transients, regardless of the occurrence of an actual rental. All entrances to a single transient living accommodation or transient lodging unit shall share the same key or means of controlling access so that the hotel or motel room as defined herein is not divisible into separately rentable units. Such a short-term rental use of or within a single-family dwelling, a two-family dwelling, or a multifamily dwelling (also known as a "residential dwelling") shall be deemed a transient living accommodation. Occupancy of individual units shall conform to the occupancy limits of the Florida Building Code. Units shall comply with the Americans with Disabilities Act, as applicable. To check if your listing complies with zoning and licensing regulations or use definitions, consult Chapter 122, specifically Section 122-1371.

Business License Requirements

The property owner must have a valid and current Florida Department of Revenue sales tax identification number and a tax receipt from the City of Key West, as required by Section 18-601 of the Key West Code of Ordinances. The state Department of Revenue has information on obtaining a sales tax identification number. The business tax receipt application can be found here. Businesses operating in the City also need to obtain a Monroe County Business Tax Receipt. 

Building and Housing Standards

Key West has rules and regulations governing building construction, design, and maintenance and laws governing habitability, health, and safety. Your listing may be subject to regulations that apply to residential and non-residential usage. For more information, visit Chapter 14 of the Key West Code of Ordinances and Chapter 122, specifically Section 122-1371or contact the city's Building Department.

Tourist and Local Taxes

Both Monroe County and the State of Florida impose tourist taxes on any living or sleeping space rental for less than six months. The County's government website and the State's FAQ page have more information regarding the County and State tourist taxes.

Other Rules

It is also essential to understand and abide by other contracts or rules that bind you, such as leases, condo boards, co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable.