Bay County, FL (Panama City Beach): short-term rental tax and permit guide
Last checked Oct 26, 2026 from official sources. Not tax advice.
Own a rental in Bay County, FL? See in two minutes what you owe and whether your platform already pays it. Free, private, no sign-up.
Check my countyReserve a founding place| Lodging tax | 5% county TDT inside the district (Phillips Inlet Bridge to Hathaway Bridge south of PCB Pkwy, plus Panama City Beach, Panama City and Mexico Beach city limits). Plus 1% City of Panama City Beach business tax inside PCB city limits. Plus FL 7% state. Total in PCB: 13% (Bay County TDT + PCB 1% BTR) |
|---|---|
| Does Airbnb collect it? | No. Bay County's FAQ: "The short answer is no"; the county holds no agreement with any platform. The 1% Airbnb shows for Bay is the state surtax. PCB says hosts on Airbnb/Vrbo must remit the city 1% themselves. |
| Who files | Owner/operator. Taxable base includes rent, cleaning fees, rollaways, cribs. |
| How often / due | County: monthly, due the 1st, delinquent if not postmarked by the 20th (quarterly allowed if annual tax is $1,000 or less). City 1%: monthly, due the 1st; 3% discount if paid by the 10th; 8% per month late fee. |
| Zero returns? | Yes, a county return is due even with no rentals; zero returns filed late get the $50 minimum penalty. |
| Late penalty | County: 10% per 30 days up to 50%, minimum $50, plus floating interest; collection allowance lost. |
| Registration / permit | PCB Vacation Rental Certificate (Ord. 1632): $250 new, $150 re-registration, $75 inspection; annual re-inspection; needs notarized affidavit, DBPR license, TDT registration and PCB BTR. Unincorporated county certificate (Ord. 23-18, renewal Oct 1) from our Oct 25 research, not re-fetched today. |
| Other fees / rules | Collection allowance 2.5% of the first $1,200 of tax if filed on time. County accepts ACH e-check. TDT moved from the Clerk to the Tax Collector (our Oct 25 research). Records kept 3 years; audits with 30 days notice. |
| Where to file | baycounty.munirevs.com (GovOS; one login can hold multiple properties and a property can have unlimited users); city 1%: PCB Business Tax System |
Common mistakes
- Believing an Airbnb agent who says Bay TDT is covered (the county FAQ calls this misinformed).
- Forgetting the separate PCB 1% city return.
- Missing the 20th: even a $0 return costs $50.
Sources
- Bay County Tax Collector TDT FAQ (fetched Oct 26, 2026)
- PCB Business Registration (fetched Oct 26, 2026)
- PCB Short-Term Rentals (fetched Oct 26, 2026)
- PCB How to Start an STR brochure (fetched Oct 26, 2026)
- Airbnb Help 2301 (fetched Oct 26, 2026)
Get Bay County filing when we launch
Town guides in Bay County
Related guides
How it works
- Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
- Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
- We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.
Find out in two minutes what your rental owes.
A free, private check of your county’s lodging tax, whether Airbnb or Vrbo already pays it, and which permits apply.
Check my county