Palm Beach County, FL

As an Airbnb host, it’s important for you to understand your local laws. We provide a platform and marketplace, but we don’t provide legal advice. Even so, we want to share some information to help you understand laws and other rules that relate to short-term rentals in Palm Beach County. The information in this article isn’t exhaustive, but it should help you start your research on local laws. If you have questions, contact Palm Beach County’s tax specialist hotline at (561) 355-3547 or ClientAdvocate@pbctax.com, or consult a local lawyer or tax professional.

Host requirements

If you host short-term stays (fewer than 180 consecutive nights) in Palm Beach County, you are required to have a County-Issued Tourist Development Tax (TDT) account number and a County-Issued Business Tax Receipt (BTR) number for each of your listings. Please make sure you understand the Tourist Development Tax obligations, as outlined on the county website, for your listing(s). Palm Beach County requires you to collect the TDT from the guest and remit it via your TDT account number. TDT is 6% of total taxable rental receipts. Find out more on how to collect and remit TDT for your listing(s). You may also have requirements at the state level (find out more) and at the city level. You can also learn more about the county's short-term rental ordinance.

If you only host long-term rental stays of 180 consecutive nights or more, you do not have to obtain a TDT or a BTR number.

Step 1: Get a Tourist Development Tax (TDT) account number

What you'll need:

• Proof of identity (one of the following: driver’s license number, social security number, employer identification number, or federal identification number)

• Property Control Numbers for each of your listings. Your PCN can be found by finding your property on the Palm Beach County Property Appraiser’s website.

To get your required TDT account number online, follow the instructions below. Pro tip: Be sure to check out the links for helpful step by step visual guides.

1. Look up your Property Control Number (PCN) for each of your listings.
   • Property Appraiser, Palm Beach County, Florida, USA (pbcgov.org)
2. Go to Palm Beach County’s TDT portal website and create a username and password. Verify your account via email.
3. Log into the Tourist Development Tax portal using your new login info. Complete and submit your TDT application online (TDT Application Guide).
   1. For more information regarding the TDT application process, please visit the County’s Create a New TDT Account Guide.
4. After registering online, Palm Beach County will issue you your TDT account number.

Note: TDT Returns are due on the 1st of each month for the previous month’s rental activity. Any return submitted after the 20th of each month may be considered delinquent and subject to additional penalties. TDT Returns must be filed every month including $0 returns for no rental activity.

Find more information on the local government site here.

Need TDT assistance? In order to receive timely help, please consider consulting the County’s “Create a New TDT Account Guide” or contacting the Palm Beach County tax specialists at (561) 355-3547 or ClientAdvocate@pbctax.com.

Step 2: Get a short-term Business Tax Receipt (BTR) number

What you'll need:

• Your TDT account number (from Step 1)
• BTR application form(s) for each listing
• A check to pay an application fee per listing

To get your required BTR number, follow the instructions below.

1. Complete your Business Tax Receipt form online.
2. If you would like to submit your form by mail:
   1. Complete a Business Tax Receipt form for each of your listings.
   2. Write a check to the “Tax Collector, Palm Beach County”. There is an application fee per listing. Refer to your BTR form for the exact amount.
   3. Submit your BTR form in person or via mail. Pro tip: We recommend dropping off your BTR application in person at the county's Government Center to receive your BTR number faster (you may receive it the same day).

How to submit:

• In Person: Visit the Government Center, located at 301 N. Olive Ave, 3rd FL, West Palm Beach, FL 33401. Monday–Friday from 8:15 AM to 5:00 PM.
• Mail: Tax Collector, Palm Beach County • Attn. Tourist Development Tax • P.O. Box 3715 • West Palm Beach, FL 33402-3715

Note: BTR numbers must be renewed annually, online.

Need BTR assistance? Contact the Palm Beach County tax specialists at (561) 355-3547 or ClientAdvocate@pbctax.com.

Host a licensed hotel, motel, inn, or other traditional hospitality property? Be sure to complete this specific Business Tax Receipt application form.

Step 3: Upload your County-issued Tourist Development Tax number and County-issued Business Tax Receipt number to Airbnb

What you'll need:

• County Tourist Development Tax number (ex: 000012345)
• County Business Tax Receipt number (ex: 2020123456)

Return to Airbnb to add these numbers to your listing and your registration process will be complete.

Taxes

Different counties and different cities have different requirements for hosts. In Palm Beach County, as a host, you are responsible for obtaining a Tourist Development Tax (TDT) account number, Business Tax Receipt (BTR) number, and assessing your tax obligations for any short-term stays. Palm Beach County requires you to collect the TDT from the guest and remit it via your TDT account number. TDT is 6% of total taxable rental receipts. Find out more on how to collect and remit TDT for your listing(s). We encourage you to go to the county’s website to find out more regarding your tax obligations.

If you have any questions about your tax obligations as a host in Palm Beach County, contact the Palm Beach County tax specialists at (561) 355-3547 or ClientAdvocate@pbctax.com.

Other rules

It's also important to understand and abide by other contracts or rules that bind you, such as leases, condo board or co-op rules, HOA rules, or rules established by tenant organizations. Please read your lease agreement and check with your landlord if applicable. You may also want to check out our Responsible Hosting page for the State of Florida.

Our commitment to your community

We are committed to working with local officials to clarify how local rules impact the short-term rental community.