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Short-Term Rental Regulations
in New Smyrna Beach, FL

Last verified: 2026-05-14 · Report an update

Zoning & Conditions

Short-term rentals (less than 30 days) are permitted only in specific zoning districts (e.g., R-3 east of Atlantic Ave, R-4, R-5, R-6, B-4, M-U, BBH, and R-2A in certain areas). Rentals of 30 days or longer are allowed city-wide with a Business Tax Receipt. Stays of less than 30 days occurring once a month are still classified as short-term rentals.

How to Obtain a Permit

1. Apply online for a Business Tax Receipt (BTR) via the city's website (cityofnsb.com or the EnerGov portal). 2. Pay all required fees and schedule an initial inspection. 3. Pass the inspection to receive the BTR, which must be renewed annually by September 30.

Regulatory Updates — New Smyrna Beach

Proposed and recent legislation

PassedJanuary 2024

STR Registration and Safety Program Strengthened

New Smyrna Beach updated its vacation rental registration program to add liability insurance requirements, a 24/7 local contact mandate, and a complaint tracking system that feeds into license renewal decisions.

Under ReviewMarch 2025

Residential Zone STR Review Initiated

Following community meetings in beachside neighborhoods, New Smyrna Beach initiated a planning review of whether additional STR restrictions should apply in lower-density residential zones, following the model of other Volusia County municipalities.

PassedJune 2024

Volusia County Tourist Development Tax Compliance

Volusia County increased compliance outreach targeting vacation rental operators in New Smyrna Beach and other county municipalities who are not registered for the tourist development tax.

Official Resources

Official New Smyrna Beach STR regulation source

Local Resources & Advocacy

Florida Vacation Rental Management Association (FVRMA)Statewide

Statewide trade group defending SB 280 preemption rights and providing compliance resources for Volusia County vacation rental operators.

New Smyrna Beach Area Chamber of CommerceLocal

Represents local tourism and hospitality businesses including vacation rental operators. Tracks city ordinance changes and provides permit compliance resources.

Vacation Rental Management Association (VRMA)National

National trade association providing regulatory monitoring and professional standards for vacation rental managers in Volusia County coastal markets.

Frequently Asked Questions

Are Airbnbs legal in New Smyrna Beach, FL?
Airbnb listings are allowed in New Smyrna Beach, FL, but with restrictions. Short-term rentals (less than 30 days) are permitted only in specific zoning districts (e.g., R-3 east of Atlantic Ave, R-4, R-5, R-6, B-4, M-U, BBH, and R-2A in certain areas). Rentals of 30 days or longer are allowed city-wide with a Business Tax Receipt. Stays of less than 30 days occurring once a month are still classified as short-term rentals. A permit is required before you can host. These rules apply to all short-term rental platforms (Airbnb, Vrbo, Booking.com, etc.) — not just Airbnb specifically. See the official source linked on this page for full requirements. Last verified 2026-05-14.
Are short-term rentals allowed in New Smyrna Beach, FL?
Short-term rentals (less than 30 days) are permitted only in specific zoning districts (e.g., R-3 east of Atlantic Ave, R-4, R-5, R-6, B-4, M-U, BBH, and R-2A in certain areas). Rentals of 30 days or longer are allowed city-wide with a Business Tax Receipt. Stays of less than 30 days occurring once a month are still classified as short-term rentals.
Is a permit required to operate a short-term rental in New Smyrna Beach?
Yes, a permit is required to operate a short-term rental in New Smyrna Beach. 1. Apply online for a Business Tax Receipt (BTR) via the city's website (cityofnsb.com or the EnerGov portal). 2. Pay all required fees and schedule an initial inspection. 3. Pass the inspection to receive the BTR, which must be renewed annually by September 30.
How do I get a short-term rental permit in New Smyrna Beach?
1. Apply online for a Business Tax Receipt (BTR) via the city's website (cityofnsb.com or the EnerGov portal). 2. Pay all required fees and schedule an initial inspection. 3. Pass the inspection to receive the BTR, which must be renewed annually by September 30.
Is Vrbo legal in New Smyrna Beach, FL?
Vrbo is permitted in New Smyrna Beach, FL under the same restrictions that apply to Airbnb — local rules govern the rental itself, not the specific platform. You must hold a valid permit before hosting on Vrbo. Last verified 2026-05-14.
What taxes do short-term rental hosts pay in New Smyrna Beach?
Short-term rental hosts in New Smyrna Beach are typically responsible for lodging, occupancy, and applicable sales taxes — these usually apply even where hosting is allowed without a permit. Rates and remittance rules vary by jurisdiction (state, county, and city can each levy a share); confirm the current rates with the official source linked on this page. Platforms such as Airbnb and Vrbo collect some taxes automatically, but the host remains liable for any not collected on their behalf.
What is the latest short-term rental ordinance change in New Smyrna Beach?
The most recent tracked change in New Smyrna Beach is "STR Registration and Safety Program Strengthened" (2024-01-01, status: passed). New Smyrna Beach updated its vacation rental registration program to add liability insurance requirements, a 24/7 local contact mandate, and a complaint tracking system that feeds into license renewal decisions. See the regulatory updates section on this page for the full history.
What permits are required for a New Smyrna Beach vacation rental?
Operators need a Florida DBPR vacation rental license (biennial renewal with safety inspection), a City of New Smyrna Beach vacation rental registration (annual renewal with liability insurance and 24/7 local contact), and Volusia County tourist development tax registration. All license numbers must appear in online listings.
What taxes apply to New Smyrna Beach short-term rental income?
Operators collect Florida state sales tax (6%) and Volusia County tourist development tax (6%), for a combined rate of approximately 12–13%. Airbnb and Vrbo collect and remit both state and Volusia County taxes on behalf of hosts. Direct-booking operators must register independently with the Florida Department of Revenue and the Volusia County Finance Department.
How does New Smyrna Beach differ from Daytona Beach for vacation rental rules?
New Smyrna Beach and Daytona Beach are both in Volusia County and share the county's tourist development tax framework, but each has its own city STR ordinance. Daytona Beach has historically had a more commercial, large-event-driven tourism identity (NASCAR, spring break) which creates different enforcement priorities than New Smyrna Beach's quieter arts-and-surf market. Operators should comply with the specific ordinance of whichever city governs their property.
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Disclaimer

This information is for general reference only and may not reflect the most current regulations. STR regulations change frequently. Always verify requirements with official local government sources before operating a short-term rental.

Last verified: 2026-05-14 · Suggest a correction