Non-Transient Rental Unit Business Tax (rental of 30 days or more)
Pursuant to Chapter 66 of the Key West Code of Ordinances a Non- Transient Rental Business Tax Receipt is required for the rental of real property. The cost of this tax is $19.00 per year. This business tax is required if property is rented or made available for rent for any period during the year.
Transient Rental Unit Business Tax (rental of less than 30 days)
Pursuant to Chapter 66 of the Key West Code of Ordinances a Transient Rental Business Tax Receipt is required for the rental of real property. The cost of this tax is $26.00 per year.
Note that new transient uses are no longer available. Only properties with existing transient licenses may be rented for periods of less than 30 days. The City adopted a transient transfer ordinance, which allows very limited transfer of transient units from property to property. For further information or questions please contact the Licensing Department at 305.809.3955.
Transient Regulatory License
Pursuant to Ordinance 98-31, Transient Rental Occupational License holders are also required to obtain a new transient regulatory license. The fee for this license is $125.00 per unit per year. This license is regulatory in nature and the governing ordinance contains several requirements related to the rental of the unit.