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Brevard County
short-term rental taxes.

Tax and permit requirements for Brevard County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Brevard County

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Brevard County allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Brevard County requires a short-term rental license. Ask the county licensing office.

  3. To do
    Register for your Florida sales tax account

    Sales tax and any discretionary sales surtax on transient rentals are always reported and paid to the Florida Department of Revenue (Form DR-15), so you need a Department sales tax account. Confirm registration and any county tourist tax account before renting.

    State source

  4. To do
    Airbnb, Vrbo and Booking.com collect the 5% Brevard County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  5. To do
    File monthly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

Get a reminder before each monthly Brevard County return is due

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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Brevard County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Brevard County lists a 5% occupancy tax. City and district taxes are shown separately, on top of the 6% Florida state sales tax. Browse the local guides below and check your address. County discretionary sales surtax and local transient rental taxes may apply in addition.

At a glance.

County tax
5%
State tax
6%
Highest recorded city rate
Not available
Cities tracked
16

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Brevard: Recorded exemptions

Applies to the rental or lease of living, sleeping, or housekeeping accommodations for a term of six months or less; the local tax is in addition to the 6% state sales tax and any applicable discretionary sales surtax (FL DOR DR-15TDT, R. 10/26).

Brevard: Recorded remittance instructions

Brevard County Clerk of Court (tourist.tax@brevardclerk.us; 321-637-6530) : electronic filing via Clerk; formerly Tax Collector TouristExpress

Brevard: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: brevardclerk.us: tourist de

How county vs. city works here

  • The recorded county rate is 5%

    The occupancy-tax rate for Brevard County is 5%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Brevard County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Brevard County occupancy tax5%Source linked
Florida state sales tax6%Source linked
Sources for the county taxes and local requirements shown above.

Cities in Brevard County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Brevard County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Brevard County include Cocoa West, June Park, Merritt Island, Micco, Mims, North Merritt Island, Patrick AFB, Port St. John, Scottsmoor, Sharpes, South Patrick Shores, Tropical Park, and 3 more. An address in one of them is outside city limits, so Brevard County rules apply. These are Census-designated places, not separate tax authorities.