Osceola County Short-Term Rental Rules for Vacation Home Owners

The county that rolled out the welcome mat for vacation rentals – and then handed owners the tax paperwork

By David Myers, Broker Associate · MyOrlandoVacationHome.com · Last updated October 2026

Osceola County allows short-term rentals (STR) of less than 30 days only in its short-term rental overlay and in STR planned-development (STRPD) zoning. Many of the best-known resorts near Disney, including Windsor Hills, ChampionsGate and Reunion, appear on the county's list of STR communities, though the list has caveats. The county's own steps are to confirm the zoning, get a Florida DBPR vacation rental license and get a local business tax receipt. Every stay owes a combined 13.5% in state and county taxes, and Osceola's Tax Collector says no booking platform collects the 6% tourist tax, so owners file it themselves. The City of Kissimmee sets its own rules, and many Kissimmee mailing addresses are actually in unincorporated Osceola County.

More of Orlando's vacation home resorts sit in Osceola County than anywhere else – along West and East Hwy 192, around ChampionsGate and at Reunion. Osceola planned for nightly rentals long before Airbnb existed, which is good news for buyers.

The catch is a small one with a big bill attached: the county's tourist tax is the one tax no platform collects for you. Here is how the rules work, how to check a specific home and what it takes to stay on the right side of the Tax Collector.

Where Are Short-Term Rentals Allowed in Osceola County?

Only inside the short-term rental overlay and in STR planned-development (STRPD) zoning.

Osceola County mapped a short-term rental overlay covering its tourist corridor (Land Development Code Article 3.12.2) and created a dedicated STRPD zoning district for vacation rental communities (Article 3.11.1). Outside those areas, homes in ordinary residential zoning cannot be rented for less than 30 days. The county replaced its overlay article by ordinance in 2025; we have not confirmed what, if anything, changed for existing resorts, so confirm the current rules for any parcel.

Some ChampionsGate-area resorts sit across the line in Polk County – see our Polk County guide. Browse resorts by area: West Hwy 192, East Hwy 192 and Champions Gate.

What Does the County's List of STR Communities Tell You?

A good starting point – with exceptions that matter, and no guarantee of accuracy.

Osceola publishes a list of short-term rental communities that includes resorts such as Windsor Hills, ChampionsGate, Reunion, Champions Club, Indian Creek, Lindfields, Calypso Cay and Bay Pointe. The list carries its own caveats:

• Some entries are marked as not approved or never approved.
• Some communities are long-term rental only.
• Several entries depend on vested-rights letters.
• At Reunion, a guest home may be rented short-term only when the main home is homesteaded.

The county disclaims the list's accuracy, and the overlay boundary map behind it is old. Treat a listing as a reason to look closer, not as zoning confirmation. Accessory living units are a separate trap: they may be rented only long-term, never as short-term rentals.

How Do You Check a Specific Osceola County Home?

Confirm the jurisdiction, the overlay or STRPD zoning, the community's status and the HOA rules.

1. Look up the parcel on the Osceola County Property Appraiser's site to see whether it is in the unincorporated county or the City of Kissimmee or St. Cloud.
2. Check whether the parcel is inside the short-term rental overlay or zoned STRPD.
3. Find the community on the county's STR list and read its notes.
4. Read the HOA declaration and rental rules, including any limits on guest homes.
5. For anything unclear, ask Osceola County Zoning in writing before your inspection period ends.

We can help you check this for any home you are considering.

What Steps Does Osceola County Require?

Confirm the zoning, get a DBPR vacation rental license and get a local business tax receipt.

Those are the three steps on the county's own STR zoning page. The Florida Department of Business and Professional Regulation (DBPR) issues the vacation rental license – a $50 application fee plus $170 a year for a single unit, per DBPR's fee schedule – and the Osceola County Tax Collector issues the business tax receipt. Orange and Osceola share a DBPR district, so one manager's collective license can cover homes in both, but not homes across the line in Polk.

Some online guides describe an additional county short-term rental license, inspection and insurance requirement. The county's own pages do not list one, so we don't repeat those claims; confirm current requirements with Osceola County Zoning before your first booking.

Who Collects the Tourist Tax in Osceola County?

In most cases, you do – Osceola's Tax Collector says no platform collects it.

Rates from the Florida Department of Revenue (DR-15DSS and DR-15TDT). Rates change; confirm them before you file.

Airbnb collects the state sales tax and surtax on Florida bookings. The tourist development tax is different: the Osceola County Tax Collector states that it is not contracted with Airbnb, VRBO, Evolve or any other third-party platform. Owners, or their managers, register with the Tax Collector and file it themselves.

This is the step out-of-state and overseas owners most often miss. Ask any manager you interview whether they file it for you – see our guide to management fees – and our vacation rental taxes guide for property, furniture and income tax.

How Is Kissimmee Different From the County?

The City of Kissimmee has its own short-term rental rules, but many “Kissimmee” addresses are in the county.

A Kissimmee mailing address does not mean a home is inside city limits. Most of the resorts along West Hwy 192 and around ChampionsGate are in unincorporated Osceola County, where the county rules above apply. Properties inside the city follow Kissimmee's own short-term rental zoning, overlay and business tax rules, so check which government covers the parcel first and confirm with Kissimmee Development Services.

What Else Should Osceola Buyers Check?

The HOA documents, any guest-home rules and how much you can use the home yourself.

An HOA can restrict short-term rentals for every owner, so read the declaration and rental rules before you buy – our HOA and condo rental rules post explains how. Depending on the resort, owners may use the home either up to 6 months a year or without limit. If the on-site rental program manages your unit, it may set a lower limit. Contact us for current terms, or compare resorts by maximum owner usage.

Pros, Cons and Our Take

Pros

• Osceola has the largest choice of resorts zoned for nightly rentals near Disney.
• Zoning was set up for vacation rentals long ago, so resort owners have clear footing.
• The county's steps are simple: zoning, a state license and a business tax receipt.
• Orange and Osceola share a DBPR district, which simplifies collective licenses.

Cons

• Owners file the 6% county tourist tax themselves – no platform collects it.
• At 13.5%, the combined tax rate is the highest of the three Orlando-area counties.
• The county's STR list has exceptions, so every parcel needs checking.
• City and county rules differ, and mailing addresses can be misleading.

Our Take

Osceola is where most of our buyers end up, and for good reason – the resorts are close to Disney and built for nightly rentals. Confirm the parcel's zoning, read the community's notes on the county list and hire a manager who files the tourist tax. The county rolled out the welcome mat years ago. Just remember it also handed you the paperwork.

What Owners Should Know

• Register with the Osceola County Tax Collector for the tourist development tax before your first guest.
• Keep your DBPR license and business tax receipt current every year.
• Confirm whether the property is in the county or the City of Kissimmee.
• Keep the zoning confirmation with your closing documents.

Read our overview of Orlando short-term rental laws for the state rules and a county comparison.

Official Sources

• Osceola County STR planned development zoning
• Osceola County short-term rental community listing (PDF)
• Osceola County Tax Collector: tourist development tax
• Osceola County Tax Collector: tourist development tax compliance
• Florida Department of Revenue: discretionary sales surtax rates (DR-15DSS)
• DBPR lodging license fees
• DBPR vacation rental licensing guide
• Airbnb: occupancy tax collection in Florida
• Florida Statute 509.032 (vacation rental preemption)

David Myers is a licensed Florida real estate broker, working as a broker associate with Ziro Realty, and is not an attorney or tax professional. This article is general information, not legal or tax advice. Laws and local rules change; confirm current requirements with the county, the DBPR and a Florida attorney or tax professional.