Short-term rental permit cost in Panama City Beach, FL

Combined lodging tax: 12.0% of revenue. Charged on what you earn, so it is not in the totals above.

Conditions attached

• Must have DBPR License, registration with Bay County TDC/TDT, and a local BTR. Property must be in allowed zoning (e.g., R-2, R-3). A valid Vacation Rental Certificate is required under PCB Ordinance 1632; it is unlawful to rent or allow occupancy without one. Registration is annual: returning applicants must re-register and be reinspected each year, and a change of ownership requires a new registration at the new-applicant price. A fire inspection sets the property's legal maximum occupancy, which must be posted inside. The $250 new-registration fee covers the first fire inspection: the city's fee schedule (Resolution 26-141, July 2026) calls it the 'Vacation Rental Certificate and Initial Inspection Fee'. A $100 lock-out fee applies if the inspector cannot get in or the unit is occupied without an escort, and a failed inspection costs $75 to re-inspect. At renewal, the city's page says its office will review the submission and send a separate invoice of $75.00 for the inspection. The fee schedule lists only the $150 renewal fee and the $75 re-inspection fee, and the same page's fee box calls the $75 'if required', so the city is not consistent. The yearly total shown assumes the $75 is charged at every renewal ($150 re-registration + $75 inspection + $50 business tax receipt). The $50 business tax receipt is a minimum: the BTR is 1% of gross rental receipts, and hosts booking through Airbnb or VRBO must report and remit it themselves. City limits only - Bay County rules apply outside them.

Source: https://www.pcbfl.gov/295/Short-Term-Rentals
Checked 2026-10-24 · Ordinance 1632