Jurisdiction
Polk County, Florida (unincorporated)
Address
330 W. Church St., Bartow, FL 33830
Contact
- url: https://www.polkfl.gov/services/building/
- phone: 863-534-6080
- email: [email protected]
Roofing permit required
Required
Contractor registration required
Required
Registration details
- state_level: Roofing contractor is its own licensed trade in Florida (s. 489.105(3)(e), F.S.), and s. 489.113(2), F.S. provides that "A person must be certified or registered in order to engage in the business of contracting in this state." A state-certified roofing contractor may work anywhere in Florida; a state-registered contractor may work only where he or she holds the local competency licence, since "Registration allows the registrant to engage in contracting only in the counties, municipalities, or development districts where he or she has complied with all local licensing requirements" (s. 489.117(1)(b), F.S.). Section 489.103(7), F.S. separately exempts "Owners of property when acting as their own contractor and providing direct, onsite supervision themselves of all work not performed by licensed contractors" when building or improving one-family or two-family residences "for the occupancy or use of such owners and not offered for sale or lease"; this record does not decide whether any reader falls within that exemption.
- county_level: Polk County Code Sec. 5-302(a) provides that any person or firm engaged in business as a contractor in the unincorporated areas of the county "shall be the holder of a certificate of competency issued by the board, by the state construction industry licensing board, or the state electrical contractors licensing board prior to engaging in business," and Sec. 5-306(a)(9) lists "Roofing contractor" among the county's classes of certificates of competency (county examination, minimum passing grade of 75 percent). Sec. 5-303 exempts, among others, persons certified by the state construction industry licensing board and an owner-builder repairing "one single-family residence for the occupancy or use of such owner and not intended or offered for sale, lease, or rent." Every licence holder registers with the Building Division before pulling permits. The State Certified Registration Form (PD BLD 65, revised 6/19/26) requires the county's Contractor Construction Waste and Setback Acknowledgment form and general liability and workers' compensation insurance certificates naming the Polk County Building Division, and states "There is no registration fee assessed for state certified license holders." The State Registered and County Specialty Registration Form (PD BLD 32, revised 6/15/26) adds a "Surety bond in the amount of $5,000," a letter of reciprocity from the sponsoring municipality for first-time registrants, and a $150 two-year registration fee for residential, trade and county specialty licences. Contractor licensing contact 863-534-6530, [email protected].
Permit process note
The Building Division's "Do I Need a Permit?" list includes, under Work Requiring a Construction Permit, "All re-roofing including mobile homes and park trailers and including installation of insulated roof coverings," and, under Work Not Requiring A Construction Permit, "Minor roof repairs – less than 25 percent as determined by the Building Official or Plans Examiner Supervisor based on type and location of damage. Call (863) 534-6080 and ask for a Plans Examiner Supervisor." Construction Fees Resolution 17-025 carries a "Residential re-roof" permit fee of $85.00 minimum, valuation-based. Reroofs are exempt from plan review; the Permitting and Plans Review Guide lists for a Re-Roof application the parcel ID, the deed (owner-builder), a Notice of Commencement if required, and the primary contractor's contact and licensing information. Roofing product approval numbers are listed on the county's Product Approval form. The county treats a re-roof built 3 inches or more above the existing roof as structural: "Re-roofs over 3 inches in height above the existing roof are considered a structural change and require engineered plans and a contractor license that can do building." Under Polk County Code Sec. 5-13, a contractor who pulls a permit after starting a job pays a $250 penalty plus double permit fee on a first violation; one who completes a project without a permit or any required inspection pays $500 plus double permit fee; failure to call for an inspection carries $100, $250 and $500 penalties for successive violations.
Inspection requirements
Two inspections on every re-roof permit: Roof Dry-In Flash In Progress (inspection code 4501), scheduled for the day the roofing work is done, and Roof Final (code 4597). Schedule at least one business day ahead through the Accela portal, by text to (833) 856-0117, or as a virtual inspection through the VuSpex GO app. The permit card and the manufacturer's installation instructions for all roofing materials must be on the job site for both. For the final, a completed Polk County Roof Affidavit (PD BLD 52) must be on site, "dated for the day on which the roof work completed" and "signed by the licensed qualifier and notarized"; it records the decking re-nailing schedule, the amount of framing and sheathing repair, underlayment type and overlap, valley material, the nail schedule for eave drip, metal and shingles, roof vents and attic ventilation. "Failure to have a properly completed Roof Affidavit on the job site for the Roofing Final Inspection will result in a Red Tag." Virtual roof inspections require photographs of the roof sheathing and fastener spacing, the dry-in, and "Flashing, drip edge, vents and valleys prior to roof covering installation." If the work falls on a weekend or closure day, schedule the in-progress inspection for the next business day and keep "In Progress" photographs on site with the affidavit.
Adopted code
Florida Building Code, 8th Edition (2023), Residential (2021 IRC base), effective December 31, 2023, adopted by the Florida Building Commission in Rule 61G20-1.001, F.A.C. Under s. 553.73(6), F.S., the code "is deemed adopted for use statewide without adoptions by local government." Polk County's own Construction Code (Polk County Code Chapter 5, Article II, Secs. 5-11 to 5-13) describes itself as "the adoption certain enumerated amendments to the administrative provisions of the Florida Building Code" and consists of a permit-and-inspection requirement with contractor penalties; it makes no technical amendment. The Florida Building Commission's registry of local amendments lists no Polk County amendment to the 2023 code. The Building Division's permitting page cites "Section 105.1 of the Florida Building Code" and names no edition.
Drip edge
Required — Required on shingle roofs. Florida Building Code, Residential, 8th Edition (2023), Section R905.2.8.5: "Provide drip edge at eaves and gables of shingle roofs." It also requires a 3-inch minimum overlap and mechanical fastening at a maximum of 12 inches on center (4 inches where the allowable stress design wind speed, Vasd, is 110 mph or greater or the mean roof height exceeds 33 feet). Polk County's Construction Code makes no technical amendment to Chapter 9. The county's inspection page lists "Flashing, drip edge, vents and valleys prior to roof covering installation" among the required photographs for the Roof Dry-In Flash in Progress inspection, and the county Roof Affidavit asks for the "Nail schedule for eave drip, metal, roof shingles."
About drip edge
Ice & water shield
Not required — Not required anywhere in Florida. Florida Building Code, Residential, 8th Edition (2023) reads "R905.1.2 Ice barriers. Reserved." Polk County's Construction Code (Polk County Code Chapter 5, Article II) makes no technical amendment, and the Florida Building Commission's registry of local amendments lists none for Polk County. A full-deck ASTM D1970 self-adhering underlayment remains one of the code's permitted underlayment methods for shingle roofs (Section R905.1.1.1).
About ice & water barrier
Mid-roof inspection
Required — Polk County's Roofing Inspection Procedures (revised 12/23/25) require an "In-Progress Roof Dry-In/Flash Inspection": "Contractors are responsible for scheduling an In-Progress Inspection for the day when roofing work is going to be done on all roofs. There are no exceptions." "Failure to schedule the In-Progress Roof Dry-In/ Flashing Inspection will result in a Red Tag and a citation and fine." The in-progress inspection is required even "when the new shingles are being placed directly over the old shingle." If only the final is scheduled, "the inspector will fail the Final and issue red tag. A citation will also be issued and a fine assessed." Florida Building Code, Building, Section 110.3 likewise lists a "Roofing inspection" that "Shall at a minimum include the following building components": dry-in, insulation, roof coverings and flashing.
Impact-resistant roofing
Not required — Polk County's Construction Code (Polk County Code Chapter 5, Article II, Secs. 5-11 to 5-13) makes no technical amendment to the Florida Building Code, and the Florida Building Commission's registry of local amendments lists none for Polk County; no UL 2218 or Class 4 impact requirement for roof coverings appears in the Florida Building Code, Residential, 8th Edition (2023), Chapter 9, or in the county's adopted code. Florida's shingle classifications (ASTM D3161, TAS 107, ASTM D7158) are wind ratings, not hail-impact ratings.
Repair permit threshold
Polk County Building Division states that "Minor roof repairs – less than 25 percent as determined by the Building Official or Plans Examiner Supervisor based on type and location of damage" do not require a construction permit, and asks the owner to call (863) 534-6080 and ask for a Plans Examiner Supervisor; "All re-roofing" requires a permit. The enacted relief this applies is Florida Building Code, Building, Section 105.2.2: "Ordinary minor repairs may be made with the approval of the building official without a permit, provided the repairs do not include the cutting away of any wall, partition or portion thereof, the removal or cutting of any structural beam or load-bearing support." The enacted text names no roof work either way; the 25 percent line is the Division's stated practice, decided by the Building Official case by case. Separately, since July 1, 2026, s. 553.79(1)(g), F.S. provides: "A local government that issues building permits shall exempt an owner of a single-family dwelling or the owner's contractor from the requirement to obtain a building permit to perform any work valued at less than $7,500 on the owner's property." It does not apply to "Work on a property that is partially or entirely located in a flood hazard area as defined by the Florida Building Code" or to "Any electrical, plumbing, structural, mechanical, or gas work performed on property containing a single-family dwelling"; a project "may not be divided into more than one project for the purpose of evading the requirements of this paragraph"; and the owner or contractor "must submit a written request for exemption to the local enforcement agency with a copy of the contract or other documentation demonstrating the nature and the value of the work to be performed." The Building Division's permitting page does not yet mention this exemption.
Roof layer limit / recover
Florida Building Code, Residential, 8th Edition (2023), Section R908.3 (Recovering versus replacement): "New roof coverings shall not be installed without first removing all existing layers of roof coverings where any of the following conditions occur: ... 3. Where the existing roof has two or more applications of any type of roof covering." A tear-off is also required where the existing roof is water soaked or deteriorated, where the existing covering is wood shingle or shake, slate, clay, cement or asbestos-cement tile, where unrepaired blisters exist, or where the existing covering cannot meet the securement provisions for the new system. The code applies statewide, and Polk County's Construction Code (Polk County Code Chapter 5, Article II), read in full, amends nothing in the reroofing section. The county's own Roofing Inspection Procedures, consistent with this, address work done "when the new shingles are being placed directly over the old shingle," and add that a re-roof 3 inches or more above the existing roof is "considered a structural change and require engineered plans and a contractor license that can do building."
Deck & sheathing requirements
Florida Building Code, Residential, 8th Edition (2023), Section R908.7 (Wind mitigation): "When a roof covering on an existing structure with a sawn lumber, wood plank or wood structural panel roof deck is removed and replaced, the following procedures shall be permitted to be performed by the roofing contractor: (a) Roof-decking attachment shall be as required by Section R908.7.1. (b) A secondary water barrier shall be provided as required by Section R908.7.2. Exception: Structures permitted subject to the Florida Building Code are not required to comply with this section." Section R908.7.1 sets the deck-fastening rules for existing wood decks (it treats an 8d nail as at least 0.113 inch in diameter and 2-1/4 inches long), and Section R908.7.2 reads: "When a roof covering is removed and replaced, a secondary water barrier shall be installed in accordance with Section R905.1.1 or Section 1518.2 of the Florida Building Code, Building." Section R908.1.1 limits repair, replacement or recovering to 25 percent of the roof area or roof section in any 12-month period unless the whole roof covering is brought to current code, with an exception for roofs built or replaced under the 2007 or later Florida Building Code. In Polk County, the Roof Affidavit filed at final inspection records the "Nail schedule of purling and/or re-nailing of decking" and the "Amount of Framing/Sheathing Repair," and virtual roof inspections require photographs of "Roof sheathing and spacing of fasteners (nails)."
Sales & use tax
7% combined: 6% Florida state sales and use tax plus a 1% Polk County discretionary sales surtax, made up of two 0.5% levies, one effective January 1, 2004 with an expiration date of December 31, 2033, and one effective January 1, 2005 with an expiration date of December 31, 2044 (Florida Department of Revenue form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026). Roofing work is classified as a real property contract (Rule 12A-1.051(17)(cc), F.A.C.). Under Rule 12A-1.051(4), "Contractors are the ultimate consumers of materials and supplies they use to perform real property contracts and must pay tax on their costs of those materials and supplies, unless the contractor has entered a retail sale plus installation contract," and they "should charge no tax to their customers, regardless of whether they itemize charges for materials and labor in their proposals or invoices." The same treatment applies to a roof repair and a full replacement.