Overview: Are Short-Term Rentals Allowed in Hernando County, FL?

Yes, short-term rentals are explicitly allowed in Hernando County, Florida. The county has received formal approval from the Florida Department of Business and Professional Regulation (DBPR) to operate vacation rentals within its jurisdiction. Hernando County submitted a written request and safety plan to the DBPR for approval to operate vacation rentals, which was approved on May 23, 2020.

Short-term rentals are legal in Hernando County but are regulated by both county and state authorities. Properties must comply with Hernando County's Short-Term Vacation Rental Safety Plan and state licensing requirements administered by the Florida Department of Business and Professional Regulation.

How to Start a Short-Term Rental Business in Hernando County

Starting a short-term rental business in Hernando County requires several sequential steps:

1. Business Registration and Planning

• Register your business with the Florida Department of State for fictitious name registration if operating under a business name
• Obtain a Federal Employer Identification Number (EIN) from the Internal Revenue Service
• Verify zoning compliance with Hernando County Planning Department

2. State Licensing Requirements

• Apply for a Vacation Rental license through the Florida Department of Business and Professional Regulation (DBPR)
• Determine appropriate license classification (Single, Group, or Collective)
• Submit rental unit addresses through the DBPR Online Services account

3. County Registration and Tax Setup

• Register your short-term rental with Hernando County Clerk's Office
• Set up Tourist Development Tax collection and remittance through Host Compliance platform
• Obtain Florida Sales Tax number from Florida Department of Revenue

4. Operational Setup

• Implement safety and sanitation protocols as required by Hernando County's Short-Term Vacation Rental Safety Plan
• Establish guest record-keeping systems
• Prepare for potential property inspections

Required Documents, Permits, Licenses, and Guidelines

State-Level Requirements (Florida)

DBPR Vacation Rental License:

• Application fee: $50
• Hospitality Education Program (HEP) fee: $10
• License fees: Vary based on license type and number of units
• Single rental unit: $170 annually (full year) or $90 (half-year)
• 2-25 rental units: $180 annually (full year) or $95 (half-year)

License Classifications:

• Vacation Rental - Condominium: For units in condominium or cooperative buildings
• Vacation Rental - Dwelling: For single-family houses, townhouses, or buildings with 4 or fewer units
• Single License: For one property owned and operated by the same individual/entity
• Group License: For all units in a building or complex operated by a licensed agent
• Collective License: For units at separate locations (maximum 75 units)

County-Level Requirements (Hernando County)

Tourist Development Tax Registration:

• Register through Host Compliance platform
• Required documents:
  • State Driver's License or State Identification Card
  • Utility bill associated with rental property (cable, electric, etc.)
  • Property parcel key number (available from Hernando County Property Appraiser)

Additional Documentation Requirements:

• Florida Sales Tax number from Department of Revenue
• Business registration documentation
• Insurance documentation (recommended)

Specific Regulations for Short-Term Rentals

Tax Requirements

Tourist Development Tax (5%):

• Applied to gross rental amount including daily rates and non-refundable charges (cleaning fees, pet fees, additional guest fees)
• Must be remitted monthly to Hernando County Clerk's Office
• Payment schedule: Due on first day of month following collection; considered delinquent after 20th of that month
• Collection allowance: 2.5% of first $1,200 collected (maximum $30) if remitted on time
• Hernando County has partnered with Airbnb and VRBO for tax collection and remittance

Sales Tax (6.5%):

• Required Florida sales tax on rentals
• Must be collected and remitted to Florida Department of Revenue
• Separate from Tourist Development Tax obligations

Operational Requirements

Safety and Sanitation Standards:

• Properties must comply with Hernando County's Short-Term Vacation Rental Safety Plan
• Keep units clean, safe, and in good physical condition
• If provided, bedding and linens must be clean, unworn, and properly stored
• Bedding items must be cleaned and changed between each guest or weekly, whichever occurs first
• Soap must be available (individually wrapped bars or liquid dispensers)

Guest Accommodation Requirements:

• Smoke detectors required in every living unit
• Specialized smoke detectors for hearing impaired at rate of one per 50 rental units (maximum 5 per license)
• Electrical systems must be proper and safe (no extension cords)
• Compliance with NFPA 101 Life Safety Code required

Building Safety (Three Stories or More):

• Certificate of Balcony Inspection required every three years (unless exterior elements are common)
• Automatic fire sprinklers required for certain buildings over 75 feet in height or with interior egress

Record Keeping Requirements

Mandatory Records:

• Guest checks and reservations
• General ledgers and financial records
• Sales tax returns and documentation
• Federal income tax returns
• Bank statements
• Lease agreements and rental contracts
• Retention period: All records must be maintained for five years
• Records subject to audit by authorities

Compliance and Enforcement

Penalties for Non-compliance:

• Tax penalties: $50 or 10% of delinquent tax (whichever is greater)
• Criminal penalties: First-degree misdemeanor for failure to remit Tourist Development Tax
• County violations: Fines up to $500 or imprisonment up to 60 days
• Tax warrant liens: County may place tax liens on properties
• Collection enforcement: Tax executions and garnishments possible

Contact Information for Local Authorities

Hernando County Clerk's Office (Tourist Development Tax)

• Main Office Address: 20 N. Main Street, Brooksville FL 34601
• Spring Hill Office: 7405 Forest Oaks Boulevard, Spring Hill FL 34606
• Phone: (352) 540-6518
• Email: TDT@HernandoClerk.org
• Office Hours:
  • Main Office: 8 AM to 5 PM, Monday-Friday
  • Spring Hill: 8 AM to 4:30 PM, Monday-Friday

Hernando County Tourism Department

• Phone: (352) 754-4405
• Contact for: Vacation rental safety plan information and COVID-19 related guidance

Florida Department of Business and Professional Regulation (DBPR)

• Division of Hotels and Restaurants
• Address: 2601 Blair Stone Road, Tallahassee, FL 32399-1011
• Phone: (850) 487-1395
• TTY: (800) 955-8771
• Email: dhr.info@myfloridalicense.com
• Website: www.myfloridalicense.com

Hernando County Property Appraiser

• Phone: (352) 754-4190
• Website: hernandopa-fl.us/
• Use for: Obtaining property parcel key numbers required for registration

Host Compliance Platform

• Registration: secure.hostcompliance.com/hernando-county-fl/permit-registration/registration_documents
• Returns: secure.hostcompliance.com/hernando-county-fl/remit/registration_number
• Use for: Tourist Development Tax filing and remittance

Source Links

• Hernando County Government: www.hernandocounty.us/
• Hernando County Clerk of Court: hernandoclerk.com/county-services/tourist-development-tax/
• Florida DBPR Vacation Rental Guide: www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/
• Lodge Compliance Hernando County Information: www.lodgecompliance.com/local-jurisdiction/hernando-county-fl
• Hernando County Emergency Management: www.hernandocounty.us/EM
• City of Brooksville: www.CityofBrooksville.us/
• Florida Department of Health: www.FloridaHealth.gov/COVID-19
• Centers for Disease Control: www.CDC.gov/
• Alert Hernando: www.AlertHernando.org/

Key Regulatory Bodies and Their Roles

Hernando County Clerk of Circuit Court & Comptroller:

• Administers Tourist Development Tax collection, audits, compliance, and enforcement
• Handles monthly tax remittance processing
• Manages registration and compliance oversight

Florida Department of Business and Professional Regulation:

• Issues and regulates vacation rental licenses
• Conducts inspections and enforces state lodging standards
• Manages licensing classification and fee structure

Hernando County Planning Department:

• Oversees zoning compliance for short-term rentals
• Monitors land use regulations
• Coordinates with other county departments on regulatory matters

Hernando County Tourism Department:

• Provides information on vacation rental safety requirements
• Coordinates COVID-19 related guidance and restrictions
• Serves as contact for safety plan inquiries

This comprehensive guide provides all essential information for short-term rental investors considering properties in Hernando County, Florida. The regulatory environment is well-defined with clear pathways for compliance and operational success.