Polk County Short Term Rental License — Complete Guide for 2026
If you own or are buying a vacation rental in Davenport or anywhere in Polk County, here is everything you need to know about operating legally — state license, county taxes, and HOA compliance all covered.
The Three Layers of STR Compliance in Polk County
Like all Florida counties, Polk County STR compliance involves state licensing, county tax registration, and community-level HOA rules. Polk County's specific requirements differ from Osceola County in important ways — particularly the tax rate.
Layer 1 — Florida State DBPR License
The same state-level DBPR vacation rental license required in Osceola County applies to all Florida STR properties. Any property rented more than three times per year for periods under 30 days requires a valid DBPR license. The application, inspection, and fee structure are the same. See our Osceola County guide for full detail on the DBPR licensing process.
Layer 2 — Polk County Registration and Tax
Polk County Tourist Development Tax (TDT)
The Polk County Tourist Development Tax rate is 5% — lower than Osceola County's approximately 6% TDT. Combined with Florida state sales tax of 6% and any applicable county discretionary surtax, the total tax rate on short term rental revenue in Polk County is typically around 11 to 12%.
For investors comparing properties in Davenport (Polk County) versus Kissimmee (Osceola County), the slightly lower Polk County TDT rate can make a meaningful difference in net revenue over the course of a year, particularly for high-revenue properties.
Edge Property Management collects and remits all Polk County taxes for every Davenport property we manage.
Business Tax Receipt (BTR)
Polk County and the City of Davenport require a Business Tax Receipt for properties operating as short term rentals. Edge handles this as part of the onboarding process.
Layer 3 — HOA and CDD Rules
Davenport's major resort communities all have HOA governing documents and in many cases Community Development Districts (CDDs) that operate alongside the HOA. The CDD is a local government entity that funds and maintains community infrastructure and amenities through non-ad valorem assessments on the property tax bill.
Before purchasing any Davenport resort community property: review the HOA CC&Rs for rental permission and restrictions, review the CDD documents for assessment amounts, verify the specific property sits in a zoning area that permits short term rental use, and confirm the current combined HOA and CDD assessment costs.
CDDs are a common and expected part of resort community ownership in Davenport — but the combined cost of HOA dues and CDD assessments can be meaningful and should be factored into all net return projections.
