Indian River County
short-term rental taxes.

1. To do
   Meet the local rental conditions

   City of Vero Beach restricts transient rentals in many residential zones (long-standing/grandfathered rules) - verify parcel zoning before listing.

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

   The record does not say whether Indian River 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% Indian River 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