Collier County, FL

Short-term rental rules in Marco Island, FL

Marco Island is the one city in this silo that built a registration regime and then took it apart. Ordinance 22-08 had required owners to register their vacation rental with the city, pay a fee, pass a fire inspection and meet other local requirements. On 2 October 2023 the council approved Resolution 23-54 nullifying it, and went further: the owners who had already registered and paid were reimbursed. The city states plainly that it now has no registration process for vacation rentals, and no restriction on how long or how often you let a single-family home.[6]

Every rule below links to the official source it comes from, verified September 20, 2026.

Can you rent short term in Marco Island?

State and county rules only

Seasonal homes
9,100
Housing units
18,500
Residents
16,205

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City ruleNo city ordinance
  • City feeNone published
  • Tax on each stay11%
  • Seasonal homes492 per 1,000

Marco Island vacation rental rules

Marco Island has no vacation rental registration. On 2 October 2023 the city council approved Resolution 23-54, nullifying Ordinance 22-08, which had required owners of vacation rental properties to register with the city, pay a fee, complete a fire inspection and follow other local requirements; the city states that those requirements are no longer in effect and that it currently has no registration process for vacation rentals. Owners who had already registered and paid the fee were reimbursed, on a council vote taken on 6 November 2023. The city also confirms it places no restriction on the duration or frequency of vacation rental stays in single-family homes, though condominium and homeowners associations may impose their own. What remains is entirely state and county: registration with the Department of Business and Professional Regulation, a Department of Revenue certificate of registration, and an account with the Collier County Tax Collector for the tourist development tax.[6]

What Marco Island asks of you

  • On 2 October 2023 the city council approved Resolution 23-54, nullifying Ordinance 22-08, which had required owners to register their vacation rental with the city, pay a fee, complete a fire inspection and follow other local requirements.[6]

  • Those requirements are no longer in effect, and the city states that it currently has no registration process for vacation rentals.[6]

  • Owners who had already registered and paid the fee were reimbursed, on a council vote taken on 6 November 2023.[6]

  • The city places no restriction on the duration or frequency of vacation rental stays in single-family homes, but notes that condominium and homeowners associations may have their own.[6]

  • Owners must still register with the Department of Business and Professional Regulation, hold a Department of Revenue certificate of registration, and account to the Collier County Tax Collector.[6]

  • The city publishes a sheet on rubbish collection, noise, parking and wildlife for owners to print and post inside the rental for their guests.[6]

What Florida asks wherever you host

These rules apply at this address whatever the city decides.

  • Florida licenses vacation rentals itself. A house, townhouse or unit in a building of four units or fewer is licensed as a dwelling, a unit in a condominium or cooperative as a condominium, and the licence costs $150 plus $10 per rental unit plus a $10 hospitality education fee.[2]

  • A city cannot ban vacation rentals, nor regulate how long or how often you rent, unless its ordinance was already on the books on June 1, 2011. Ordinances adopted before that date survive untouched, which is why two neighbouring Florida towns can sit at opposite ends of the scale.[1]

  • State sales tax is due on every rental of six months or less. A bona fide written lease for more than six months of continuous residence is exempt, and so is the seventh month onward once a guest has stayed and paid for six.[3]

All Florida short-term rental laws

What a guest pays on top of your nightly rate in Marco Island

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Marco Island
LayerRateRemitted to
Florida state sales tax[3]6%The state revenue department
Collier County Tourist Development Tax[4]5%The county
Total on a taxable stay11%

Collier levies no discretionary sales surtax, so Marco Island carries 11% — the same stack as Naples, and the lightest of the Gulf coast markets on this site.[5]

How short-term rental taxes work for US hosts

What the census counts

How much of Marco Island is already a second home

The Census Bureau counts 9,100 of Marco Island's 18,500 homes as vacant for seasonal, recreational or occasional use — 492 out of every 1,000. That ranks Marco Island 4th of the 33 Florida cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
4th of 33
Share of housing
492 per 1,000
Median home value
$896,300

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Marco Island sits among its neighbors

The state hubEvery Florida city on this site, in one tableState law, the tax stack and every city we cover in Florida, with what each one asks of a host.Open the Florida hub

FAQ

Marco Island short-term rental questions

Does Marco Island require a vacation rental registration?

No. Resolution 23-54, approved on 2 October 2023, nullified the ordinance that had required it, and the city states it currently has no registration process for vacation rentals.[6]

Is there a minimum stay on Marco Island?

Not one the city imposes. It places no restriction on the duration or frequency of stays in single-family homes, though a condominium or homeowners association may.[6]

What registrations do I still need?

The state DBPR licence, a Florida Department of Revenue certificate of registration, and an account with the Collier County Tax Collector for the tourist development tax.[6]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Florida Statutes § 509.032(7), Duties — preemption of vacation rental regulation, The Florida Legislature, read on September 20, 2026
  2. Guide to Vacation Rentals and Timeshare Projects, Division of Hotels and Restaurants, Florida Department of Business and Professional Regulation, read on September 20, 2026
  3. Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034, R. 10/25), Florida Department of Revenue, read on September 20, 2026
  4. Local Option Transient Rental Tax Rates (DR-15TDT, R. 03/25), Florida Department of Revenue, read on September 20, 2026
  5. Discretionary Sales Surtax Information for Calendar Year 2026 (DR-15DSS), Florida Department of Revenue, read on September 20, 2026
  6. Vacation Rentals, information for owners, City of Marco Island, read on September 20, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on September 20, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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