Overview: Are short-term rentals allowed in Williston, FL?

Yes. Short-term rentals are permitted in Williston, Florida and across Levy County. The provided sources indicate Williston is a horse-friendly community with access to natural springs and is profiled as a viable short‑term rental market in Levy County. There is no evidence of a local ban, moratorium, or prohibition on STRs in the materials reviewed. However, Florida law preempts local governments from restricting the rental term or number of rentals, so if Williston or Levy County were to adopt any future restrictions, they would be limited to registration, tax collection, and life-safety requirements rather than outright prohibitions. Investors should verify any newly enacted rules with the City and County before finalizing purchases or conversions.

• Source: HomeTeam Luxury Rentals (tax-advantaged cities profile) – Williston in Levy County, indicating STR viability with a 7% total tax rate reference.

How to start a short-term rental business in this market

Use the following step-by-step approach to stand up a compliant STR in Williston (Levy County), Florida:

1. Property eligibility and zoning

• Confirm the property is zoned to allow transient lodging. Most residential and mixed-use areas in Florida permit short-term rentals; however, always verify zoning with the City of Williston Planning & Zoning or Levy County Planning before finalizing a purchase.
• For properties with homeowners’ association (HOA) covenants, obtain a written rule review and legal memo confirming STRs are not prohibited. HOA rules can restrict or prohibit rentals even if municipal law permits them.

2. Business registration and tax accounts

• Register a Florida business entity if you do not already have one. Open a Florida Sales Tax account and a Florida Reemployment Tax ( unemployment tax) account with the Florida Department of Revenue (DOR) as required.
• Set up your Florida Sales Tax account to collect and remit the 6% state sales tax and any applicable county surtax.
• Register for Tourist Development Tax (TDT) with the Levy County Tax Collector. The sources state Levy County’s total combined tax rate is 7%, reflecting the county’s tourist tax added to the state rate. Confirm the current local rate with the Tax Collector before collecting to avoid under/over‑collection.
• Obtain a Local Business Tax Receipt (formerly occupational license) from Levy County or the City of Williston (as applicable). The Finance/Business Licensing pages and the County Tax Collector handle these receipts.

3. Listings and platform compliance

• Verify listing dates, pricing, and calendar on your chosen platforms (Airbnb, Vrbo, etc.). Florida requires transient lodging platforms to automatically collect and remit applicable taxes, but you are responsible for ensuring the platform is set up for the correct jurisdiction and that all charges are properly reported.
• Confirm that your listing reflects the exact physical address and accurately represents the number of guests, occupancy limits, and on‑site amenities (parking, kitchen, etc.).

4. Safety and housing standards

• Comply with Florida’s building and fire safety requirements for transient occupancies (smoke detectors, carbon monoxide detectors where applicable, and adequate egress). While the provided sources do not list explicit local safety codes for STRs, Florida requires safe conditions for transient guests. Coordinate with the City Building Safety and Levy County Building Department for any applicable inspections or certificates.

5. Taxes and bookkeeping

• Track all bookings, deposits, cancellations, and payouts.
• Collect and remit sales tax and tourist taxes each reporting period through the state/county systems. Maintain a separate account or ledger for taxes due and paid.
• Retain documentation (reservations, communications, receipts, inspection records) for at least three to five years.

6. Marketing and guest experience

• Develop house rules around noise, occupancy, pets, parking, and trash/recycling.

• Add local attractions (springs, equestrian facilities) and highlight Williston’s “horse‑friendly community” positioning to attract the appropriate guest segments.

• Sources: HomeTeam Luxury Rentals (tax structure and Williston viability); City of Williston departments for contact points; Levy County references implied by county business licensing and tax functions.

Required documents, permits, licenses, and guidelines

Based on the materials reviewed, expect the following compliance artifacts:

• Business registration and accounts
  • Florida Sales Tax account (FL DOR) for state sales tax collection/remittance.
  • Tourist Development Tax registration and filing with Levy County Tax Collector.
  • Local Business Tax Receipt (Levy County or City of Williston Finance).
  • Florida Reemployment Tax (unemployment tax) account as required by DOR if you have employees or meet DOR thresholds.
• Zoning/buildability confirmation
  • Written zoning confirmation from City of Williston Planning & Zoning or Levy County Planning stating short‑term rentals are an allowed use on the subject parcel.
• Safety and code compliance
  • Any building/fire safety inspection reports or certificates as required by City Building Safety or Levy County Building Department.
  • Documentation that smoke/CO devices, egress, and basic safety standards are met.
• HOA and insurance
  • HOA rule confirmation or variance letter (if applicable).
  • Short‑term rental property insurance policy (not explicitly listed in sources, but widely required by lenders/hosts).
• STR platform and documentation
  • Current and accurate listing(s) reflecting address, occupancy, and amenities.
  • Guest agreements and house rules consistent with local noise, parking, and occupancy norms.

Note: The sources do not provide a city‑specific “STR permit” for Williston; however, Florida’s structure allows local governments to require registration/collection for life‑safety and tax purposes. Confirm the latest requirements with the City and County.

• Sources: HomeTeam Luxury Rentals; City of Williston Zoning Ordinances (for departmental contact and ordinance access); City of Williston Business Licensing & Permits page (for Local Business Tax Receipt and general permits).

Specific regulations: city, county, and state

State of Florida

• Florida law preempts local governments from enacting ordinances that prohibit or regulate the term of rentals, the number of occupants, or the number or frequency of rentals. Localities may adopt registration, tax collection, and life‑safety ordinances. The state requires transient lodging platforms to collect and remit applicable taxes.
• Sales tax rate is 6% for transient rentals; counties may add a tourist development tax (TDT). Levy County’s sources indicate a total combined rate of 7%, implying a 1% county TDT. Verify the current rate with the Tax Collector.

Levy County (including Williston)

• Short‑term rentals are allowed in Williston and across Levy County.
• Tourist Development Tax applies to short‑term rentals at the county level; the provided source indicates a 7% total combined rate for Levy County. Confirm whether the local rate is 1% TDT (typical for Florida counties) or another amount.
• Expect local business tax receipt requirements and routine oversight via the Tax Collector and County Finance/Planning.

City of Williston

• The reviewed materials do not provide city‑specific STR regulations (e.g., registration, inspections, or local taxes). However, the City’s departments listed include Planning & Zoning, Building Safety, and Finance—likely points of contact for zoning confirmations, building permits, and local business tax receipts.

• If the City later enacts registration, life‑safety, or data‑reporting ordinances consistent with state law, compliance would be required.

• Sources: HomeTeam Luxury Rentals (Levy County tax profile); City of Williston departmental pages (Planning & Zoning, Building Safety, Business Licensing & Permits).

Local contacts and authorities

Key local contacts (based on the sources reviewed) include:

• City of Williston – Planning & Zoning

  • Address: 50 NW 1st Street, Williston, FL 32696
  • Phone: (352) 528‑0449
  • Email: planning@cityofwilliston.com
  • Website: cityofwilliston.com/departments/planning_and_zoning/index.php

• City of Williston – Building Safety

  • Address: 50 NW 1st Street, Williston, FL 32696
  • Phone: (352) 528‑0449 (shared departmental line; confirm Building-specific extension)
  • Email/Website: See Building Safety departmental contact on cityofwilliston.com

• City of Williston – Business Licensing & Permits (Finance)

  • Address: 50 NW 1st Street, Williston, FL 32696
  • Phone: (352) 528‑0449
  • Email/Website: See Finance/Business Licensing on cityofwilliston.com

• Levy County Tax Collector (TDT and Local Business Tax Receipts)

  • Address: 355 S Court St, Bronson, FL 32621
  • Phone: (352) 486‑5163
  • Website: taxcollector.levy.fl.us
  • Email: Not specified in sources; contact via phone or website.

• Florida Department of Revenue (DOR)

  • Phone: (850) 488‑6800
  • Website: floridarevenue.com

Note: The City of Williston website appears to default to North Dakota in navigation; for Florida’s City of Williston and Levy County contacts, use the details above.

Links to source pages

• HomeTeam Luxury Rentals – “Best Cities in Florida for Airbnb Tax Advantages in 2025” (includes Williston in Levy County and county tax context)

  • hometeamluxuryrentals.com/blog/florida-str-tax-advantaged-cities

• Mashvisor – “Short-term Airbnb regulations in Florida (Williston)” (provides state-level preemption context and investor guidance)

  • www.mashvisor.com/explore/short-term-airbnb-regulations/florida/williston

• City of Williston – Zoning Ordinances and Amendments (reference for contacting Planning & Zoning and building permit pathways)

  • www.cityofwilliston.com/departments/planning_and_zoning/zoning_ordinance_amendments.php

• City of Williston – Business Licensing & Permits (Finance Department) (reference for local business tax receipt and general permit pathways)

  • www.cityofwilliston.com/departments/finance_department/license_and_permit_applications.php

Practical next steps for Williston STR investors:

1. Confirm zoning with City Planning & Zoning and with any HOA documents.
2. Register for Florida sales tax and tourist tax accounts; obtain the Levy County Local Business Tax Receipt.
3. Validate current local tax rates with the Levy County Tax Collector and set platform tax settings accordingly.
4. Perform a basic safety assessment and, if required, schedule inspections through Building Safety.
5. Maintain rigorous tax records and guest logs to ensure ongoing compliance.