New Smyrna Beach has a permissive regulatory environment for short-term rentals, allowing them in all residential zones. Hosts must obtain a state license from the Florida DBPR before applying for a city-issued Business Tax Receipt. The primary ongoing compliance involves collecting and remitting a combined 12.5% in county and state taxes.
To host an Airbnb in New Smyrna Beach, you need to complete three main steps. First, you must get a vacation rental license from the Florida state DBPR. Second, use that state license number to apply for an annual Business Tax Receipt from the city, which costs about $50. Finally, you must register with Volusia County and the state to handle the 12.5% tax on your bookings. While the city rules are simple, remember your HOA can still forbid rentals, and you must follow all of Florida's safety rules for your state license.
Permit Required
Yes
Night Limit
None
Primary Residence
Not Required
Total Tax Rate
12.5%
Disclaimer
This information is for general guidance only and should not be considered legal advice. Regulations change frequently. Always verify current requirements with local government authorities before operating a short-term rental.
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Permit Fee
$50
Processing Time
1-2 weeks
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