Where short-term rentals are allowed in New Smyrna Beach, FL

What New Smyrna Beach asks of you

• Section 504.01.N of the land development regulations limits rentals of a dwelling unit for less than 30 days to designated districts.^[6]

• Advertising a use that the zoning district does not permit is strictly prohibited.^[6]

• Below 30 days, a rental counts as short term even if it happens only once a month.^[7]

• The city allows no business to operate before it holds a Business Tax Receipt and a Certificate of Use.^[8]

• Applications are filed online. Zoning review comes first, then a building inspection that has to pass before the receipt is issued.^[8]

• The information sheet, revised November 1, 2023, lists a $63.87 inspection fee and a $29.81 Certificate of Use fee. Both may rise each fiscal year.^[8]

• A second failed inspection, or a cancellation with less than 24 hours' notice, triggers a $63.87 reinspection fee. Later reinspections cost $255.45 each.^[8]

• The annual business tax for accommodations, rental houses and condominiums included, is $36.75 for one to five rental units. Each separate parcel needs its own.^[9]

• Applicants state how many units they offer for rent. An applicant who does not own the property also files a Property Owner Affidavit.^[8]

• Each receipt covers one fiscal year, October 1 through September 30. Payment for the next year is due by September 30.^[8]

• A late renewal adds 10% on October 1, rising to 25% by January 1. A receipt 150 days overdue also draws a $250 penalty.^[8]

• Volusia County requires its own business tax receipt, issued only after the city's.^[8]

• Under the city code, being open or advertising is prima facie evidence of doing business.^[8]

• Where no specific penalty applies, a code violation carries a fine of up to $500 or 60 days in jail. Each day counts as a new offense.^[10]

What Florida asks wherever you host

These rules apply at this address whatever the city decides.

• Florida licenses vacation rentals itself. A dwelling license covers houses, townhouses and buildings of up to four units. A condominium or cooperative unit takes a condominium license instead. The license costs $150 plus $10 per rental unit, plus a $10 hospitality education fee.^[2]

• No Florida city may ban vacation rentals. It may not set how long or how often you rent either. The one exception is a local ordinance already in force on June 1, 2011, which still applies.^[1]

• State sales tax is due on every rental of six months or less. A bona fide written lease for more than six months of continuous residence is exempt. So is the seventh month onward once a guest has stayed and paid for six.^[3]