Overview: Are Short-Term Rentals Allowed in Brooksville, FL?

Yes, short-term rentals are explicitly allowed in Brooksville, Florida. Short-term rentals (STRs), referred to locally as vacation rentals, are regulated in North Brooksville, Florida, under Hernando County guidelines. Currently, STRs are legal as long as they adhere to county regulations, such as obtaining a Short-Term Vacation Rental Permit and complying with safety and sanitation requirements.

The market primarily features single-family homes but can also extend to cabins and other property types. The STR business environment in Brooksville is influenced significantly by both tourism and local visitors seeking recreational activities, such as nature trails and local events, catering broadly to tourists rather than solely business travelers.

How to Start a Short-Term Rental Business in Brooksville

Starting a short-term rental business in Brooksville involves several critical steps under Hernando County jurisdiction:

Initial Setup Process

1. Verify Zoning Compliance: Ensure your property is located in an area where short-term rentals are permitted
2. Obtain Required Permits: Secure a Short-Term Vacation Rental Permit from Hernando County
3. Register for Tax Collection: Set up accounts for Tourist Development Tax and Sales Tax collection
4. Implement Safety Measures: Ensure compliance with health and safety requirements

Operational Requirements

The Hernando County government, specifically the Tourism Department, oversees STR regulations. Property owners must:

• Collect applicable taxes on all rental income
• Maintain guest records and documentation
• Comply with safety and sanitation standards
• Report rental activity monthly, even with no activity

Required Documents, Permits, Licenses, and Guidelines

Essential Permits and Licenses

Short-Term Vacation Rental Permit

• Required for all STR operations in Hernando County
• Must be obtained before commencing rental activities
• Regulated under Hernando County guidelines

Business Registration Requirements

• Florida Sales Tax Number (register with Florida Department of Revenue)
• Federal Employer Identification Number (from IRS)
• Fictitious Name Registration (Florida Department of State) if applicable

Documentation Requirements

Registration Documents (as per Hernando County Clerk)

• State Driver's License or State Identification Card
• Utility bill associated with the rental location (cable, electric, etc.)
• Parcel key number from Hernando County Property Appraiser

Tax Registration

• Registration through Host Compliance system
• Monthly reporting obligations
• Record keeping for five years

Specific Regulations for Short-Term Rentals

County-Level Regulations (Hernando County)

Property Eligibility

• Single-family homes, cabins, and other property types permitted
• Subject to zoning restrictions in specific areas
• Must comply with local building and safety codes

Safety and Sanitation Requirements

• Property must meet health and safety codes
• Adequate emergency exits required
• Safety equipment must be installed and maintained
• Compliance with Hernando County's Short-Term Vacation Rental Safety Plan

Tax Obligations

Tourist Development Tax (Bed Tax)

• 5% of gross rental amount
• Includes daily rate and non-refundable charges (cleaning fees, pet fees, additional guest fees)
• Monthly remittance due by 20th of following month

Sales Tax

• 6.5% Sales and Use Tax on rentals
• Collected and remitted to Florida Department of Revenue
• Separate from Tourist Development Tax

Operational Compliance

Monthly Reporting Requirements

• All taxpayers must report rental activity monthly
• Even if no rental activity occurred (zero tax due)
• Late submissions result in loss of collection allowance and penalties

Record Keeping

• Guest checks, general ledgers, sales tax returns
• Federal income tax returns, financial statements
• Bank statements and leases/agreements
• All records subject to audit and must be retained for five years

Safety and Sanitation Standards

Properties must adhere to Hernando County's Short-Term Vacation Rental Safety Plan, which outlines specific safety and sanitation requirements for reopening and operating vacation rentals.

Contact Information for Local Authority

Hernando County Tourism Department

• Phone: (352) 754-4405
• Primary authority for Short-Term Vacation Rental permits and regulations

Hernando County Clerk of Circuit Court & Comptroller

• Phone: (352) 540-6518
• Address: 20 N. Main Street, Brooksville FL 34601 (Attn: Room 264)
• Email: TDT@hernandoclerk.org
• Office Hours: 8 AM to 5 PM, Monday - Friday
• Spring Hill Office: 7405 Forest Oaks Boulevard, Spring Hill FL 34606
• Spring Hill Hours: 8 AM to 4:30 PM, Monday - Friday

Additional Resources

• Hernando County Property Appraiser: (352) 754-4190 (for parcel key numbers)
• Florida Department of Revenue: For sales tax registration
• Florida Department of Business and Professional Regulation: For Hotel/Restaurant licensing

Links to Source Pages

1. Lodge Compliance - North Brooksville Regulations: www.lodgecompliance.com/local-jurisdiction/north-brooksville-fl
2. Hernando County STR Reopening Announcement: www.hernandocounty.us/Home/Components/News/News/4108/18
3. Hernando County Clerk - Tourist Development Tax: hernandoclerk.com/county-services/tourist-development-tax/
4. StaySTRa - Brooksville Market Overview: staystra.com/location/florida/brooksville/
5. Host Compliance Registration Portal: secure.hostcompliance.com/hernando-county-fl/permit-registration/registration_documents
6. Host Compliance Tax Remittance Portal: secure.hostcompliance.com/hernando-county-fl/remit/registration_number

Important Compliance Notes

• Hernando County has partnered with Airbnb and VRBO to collect and remit tourist development tax on behalf of property owners
• However, homeowners are still required to register their properties and report activity monthly
• Property owners using other platforms are responsible for registering, collecting, and remitting taxes independently
• The Clerk's Office cannot provide legal advice regarding property use as STRs
• Failure to collect and remit taxes can result in personal liability, misdemeanor charges, and property tax liens

Market Context

Brooksville's STR market demonstrates balanced conditions with approximately 190 active short-term rentals and an average daily rate of $136.74. The market serves diverse traveler demographics, including families, retirees, and outdoor enthusiasts drawn to attractions such as Withlacoochee State Forest, Brooksville Blueberry Festival, and Hernando Historical Museum. Peak seasons occur during spring and fall when weather conditions are most favorable for outdoor activities.