Martin County
short-term rental taxes.

1. No action
   Short-term rentals are allowed in Martin County

   The record lists no ban. Zoning and HOA rules for your address still apply.

2. To do
   Get the Martin County short-term rental license or registration

   TDT registration with Tax Collector required; ; Surtax dropped 1.0% to 0.5% on 1/1/2026 (0.5% school surtax expired 12/31/2025 per 2026 DR-15DSS)

3. To do
   Register for your Florida sales tax account

   Sales tax and any discretionary sales surtax on transient rentals are always reported and paid to the Florida Department of Revenue (Form DR-15), so you need a Department sales tax account. Confirm registration and any county tourist tax account before renting.

   State source

4. To do
   Collect and remit the 5% Martin County occupancy tax yourself

   The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

5. To do
   File monthly returns

   The record does not state the due day; the tax office's calendar has it.

Verify each step with the authority before you file or apply. Source