Destin
short-term rental taxes.

1. No action
   Short-term rentals are allowed in Destin

   occupancy 2 adults/bedroom +4, max 24 persons (enforced 10pm-7am). No grandfathered ban. condos historically exempt from city registration (DBPR-licensed) until new condo fee tier added 2025.

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

   Term: Annual. Rule: Ch.13 Art.VI.

   Where to apply

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 6% Okaloosa 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.

Source disagreement: | Tiered by size per 2026 reporting: $500 (<2,500 sf) / $600 (2,500-4,999 sf) / $700 (5,000+ sf); condo <1,500 sf tier $500/yr added Aug 2025; late fees $100 after Mar 31 and $500 after Jun 1; older city FAQ cites $200/unit ⚠ Fee schedule amended Aug 2025 with conflicting published figures - confirm current 2026 STR Registration Guide; condo registration/vendor RFP changes pending Confirm the disputed steps with the authority. Source