LicensedRental

County rules

Brevard County, FL vacation rental rules and taxes

Brevard County adds a 5% tourist development tax on every Space Coast rental. The beach towns each set their own registration and inspection rules, from detailed programs to almost none.

Checked against official sources October 26, 2026
Tourist development tax
5%
On stays of six months or less.Source
Filed with
Brevard County Clerk of Court
Monthly, by the 20th. Moved from the Tax Collector in October 2025.Source
Platforms
Airbnb and Vrbo collect some taxes
You still file for direct bookings.Source
Outside town limits
County zoning applies
Short-term rentals are "resort dwellings," allowed in some zones only.Source

Brevard’s 1% local sales surtax is listed by the Department of Revenue as running through December 31, 2026. Check the current rate before you set up collection.

What to do

  1. Open a tourist development tax account

    Register with the Brevard County Clerk of Court and file a return every month, by the 20th of the following month. Filing electronically and on time earns a small collection allowance.Source

    Clerk of Court: tourist tax →

  2. Ask about a county business tax receipt

    The Brevard County Tax Collector issues business tax receipts for most businesses. Ask whether your rental needs one; towns usually require their own as well.Source

    Tax Collector: business tax receipts →

  3. Outside a town? Check county zoning first

    In unincorporated Brevard, short-term rentals count as "resort dwellings" (Sec. 62-1102) and are allowed only in certain zoning districts. Call county Zoning before you list.Source

  4. Register with your town

    Each town sets its own registration, inspection, occupancy, and parking rules. Pick your town for its checklist.

Towns

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.