Florida requires a Sales and Use Tax be paid on rentals less than 6 months. Check out the information on the
www.myflorida.com website under Fl Dept of Revenue -(Search for Sales and Use Tax on Rental of Living or Sleeping... )
http://dor.myflorida.com/dor/taxes/r..._property.html
You probably need to check the Internal Revenue website as well since rental income is taxable.
www.irs.gov
Hope this helps.