New Smyrna Beach, FL vacation rental requirements

Get the DBPR vacation rental license

Apply to the Division of Hotels and Restaurants as a vacation rental condo or vacation rental dwelling. There is no state inspection before the license is issued, but DBPR can inspect after a complaint. Renew it every year.Source

DBPR online services →

Register for Florida sales tax

Register with the Florida Department of Revenue to collect the 6% state tax and the county surtax on bookings you take directly. Booking platforms collect it for stays booked through them.Source

Florida Department of Revenue →

Meet the state fire safety rule

Florida Administrative Code 69A-43.018 asks rental homes for smoke alarms powered by the house wiring plus one in every bedroom, NFPA 10 extinguishers, one hour of battery emergency lighting to the main exit, a posted floor diagram showing the primary and secondary exits, and fire safety information for guests.Source

Balcony inspection for taller buildings

Buildings three or more stories tall need a balcony inspection by a qualified inspector every three years.Source

Then the county and town

Most rules that affect day-to-day operation, like registration, inspections, occupancy, and parking, are set by the county and the town. Pick your town for its full checklist.

Open a county tourist tax account

Register with Volusia County Treasury and Billing using the county’s application, after you have your Florida sales tax number. File and pay online by the 20th of each month (quarterly if you collect less than $1,000 a year). Cleaning and other required fees are taxable too.Source

Tourist tax application (PDF) →

Know what the platforms cover

VRBO (since January 2020) and Airbnb (since February 2020) collect and send the county tax for bookings made through them. Other sites don’t, and direct bookings are always yours to file.Source

Outside a city? The county’s 30-day minimum applies

In unincorporated Volusia, single-family homes and condos in residential zoning can’t be rented for less than 30 days. See the unincorporated Volusia page.Source

Then your city

Each city sets its own registration, inspection, and zoning rules. Pick your city for its checklist.

Check your zoning first

Short-term rental of a dwelling unit (less than 30 days) is permitted only in designated districts. East of the Intracoastal: R-3A (east of Atlantic Avenue), R-4, R-5, R-6, B-4, M-U, and BBH, plus R-2A south of Third Avenue. West of the Intracoastal: only M-U and BBH. Look up your parcel on the city’s zoning map.Source

City zoning map →

Get the state license and county tax account

Every Florida vacation rental needs the DBPR license and sales and Volusia tourist tax registrations. See the Florida and Volusia County pages. Buildings three or more stories, or with a balcony 17 feet or more above ground, also need a balcony inspection certificate for the state.Source

Apply for the city business tax receipt

Apply through the city’s online portal. After approval the Building Department schedules an inspection; once it passes you get a certificate of use and then the business tax receipt. Failed inspections carry a re-inspection fee.Source

City permit portal →

Prepare for the inspection

Use the rental property inspection checklist the visitors bureau links to.Source