You can see Section 3.09.00, transient lodging facilities within medium density land use districts, of our City Code for details of our transient rental regulations. Transient rentals are only allowed in land use areas zoned as Commercial or Medium-Density Residential.There is a limit of 100 in Medium-Density Residential and no limit in Commercial. Section 3.09.00 does not apply to condominium units, but those must have a Business Tax Receipt under tax code (69) Hotels, Motels, Apartments, & Condos for Rent and multiple units can be included on one BTR. Usually this is obtained by the Condo Association.
Transient rental owners are required to pay an annual business tax to the City and to St. Johns County. You can see the City’s regulations regarding business taxes in Section 12 of the City Code and the County’s on the Tax Collector’s website.
Transient rental owners are required to have a current Rental License issued by the Florida Department of Business and Professional Regulations (as required by F.S. 509.241) and a Sales Tax Permit from the Florida Department of Revenue. Once those documents have been received, the owner must fill out the City's Business Tax Receipt and Transient Rental applications.
The owner must also arrange for an inspection of the property by the City’s Building Department to verify that the property complies with all applicable building codes and safety requirements. Once the inspection is completed satisfactorily, the business tax is paid to the City Manager’s Office and the receipt is issued. The owner will then have to apply for and pay the business tax to the St. Johns County Tax Collector.
The above licenses, inspections, and taxes must be renewed and paid annually.
In addition, as transient rentals are businesses, not residences, they are not eligible for Homestead Exemption on property taxes and commercial garbage rates apply. All businesses, including rentals, are required to purchase an approved trash can from the City for commercial trash services or they must provide a contract with a private collection company. Trash services are billed monthly at a minimum cost of $6.25 per week for a 64-gallon can and $9.30 per week for a 96-gallon can.