Executive overview

• Short-term rentals are explicitly allowed in New Smyrna Beach only within designated zoning districts and when the operator holds both a local Business License Tax Receipt (BTR) and a Florida Department of Business & Professional Regulation (DBPR) license. Outside those districts, especially in many mainland residential zones, STR operations are prohibited and actively enforced.
• City-defined STR: rentals of less than 30 days (Sec. 504.00).
• You must secure a DBPR vacation rental license BEFORE applying for the city BTR.
• Zoning is determinative: you can only legally operate in the permitted zones listed below; operation in prohibited zones triggers immediate code enforcement.

1) STR Status in New Smyrna Beach: Allowed vs. Prohibited

• Allowed in the following zones and areas:
  • East of the Intracoastal Waterway (ICW), zoning districts: R-3A (east of Atlantic Avenue), R-4, R-5, R-6, B-4, M-U, and BBH
  • East of the ICW and South of Third Avenue: R-2A
• West of the ICW: M-U and BBH (limited)
• Prohibited in most R-2 areas and other residential districts not listed above; operation in these districts is unlawful and subject to code enforcement.
• Short-term rental definition: less than 30 days (Sec. 504.00).
• Enforcement: the city monitors online platforms and issues violation notices; presence in a prohibited zone can result in immediate cease-and-desist orders and fines.

Investor takeaway: before purchasing, confirm zoning with the city’s official maps. If your parcel is not within the permitted districts, do not expect to operate legally regardless of state licensure.

2) How to Start a STR Business in New Smyrna Beach

Step-by-step plan

1. Confirm zoning eligibility

• Use the city’s zoning/STR map to verify your property is in a permitted zone.
• If you are outside the city limits (e.g., Bethune Beach, Silver Sands) but within Volusia County, county rules apply (see County/State below).

2. Obtain Florida DBPR vacation rental license (required before city BTR)

• Choose license type:
  • Vacation Rental – Dwelling (single-family, townhome, duplex, triplex, quadruplex)
  • Vacation Rental – Condo (condos/co-ops)
• Create a DBPR account, complete eligibility questions, submit the application, attach documents, and pay fees.
• If your building is 3+ stories or has a balcony 17+ feet above grade, include a Certificate of Balcony Inspection with your application.
• If you qualify, submit Disabled Veteran Exemption documentation (DD214 + disability documentation).

3. Apply for City Business License Tax Receipt (BTR) and Certificate of Use

• Submit BTR application through the city portal.
• Include all required documentation (see Section 3).
• The Building Department reviews and approves the application, then schedules a BTR inspection.

4. Pass inspection and obtain Certificate of Use

• If you pass: proceed to the Finance Department to pay and receive your BTR.
• If you fail: correct deficiencies and schedule a reinspection (fees apply).

5. Display BTR and operate legally

• Prominently display your BTR.
• Comply with safety standards, tax registrations, and all ongoing obligations.

6. Annual renewals

• BTR: renew yearly. Some city guidance notes an October 1–September 30 cycle; verify current dates with the Finance Department.
• DBPR license: annual renewal (effective October 1 per state guidance).

7. Taxes and registrations

• Register with the Florida Department of Revenue for sales tax (6%).
• Register with Volusia County for Tourist Development Tax (TDT, typically 6%).
• Set up monthly filing and collections.

3) Required Documents, Permits, Licenses, and Guidelines

City (BTR + Certificate of Use)

• Completed Business Tax Receipt application (submitted online)
• Florida DBPR license proof (required prior to BTR issuance)
• Proof of contract between owner and licensed agent (if using an agent)
• Corporate registration or fictitious name registration (if applicable)
• Federal Tax ID or Social Security Number
• Collective Registration or Retail Sales Certificate (Florida Department of Revenue)
• General liability insurance certificate
• Certificate of Use (post-inspection approval)
• BTR display: must be visibly posted

State (DBPR)

• DBPR vacation rental license (Dwelling or Condo)
• If applicable: Certificate of Balcony Inspection (for buildings 3+ stories or with 17+ feet vertical distance to any balcony)
• Human trafficking awareness training documentation for applicable staff (front desk/reception/housekeeping)
• Disabled Veteran Exemption documentation (if claiming)

Tax registrations (local and state)

• Florida Department of Revenue Sales Tax account
• Volusia County Tourist Development Tax registration
• Monthly filing and remittance for 6% state sales tax and 6% county TDT

Inspections and safety

• City BTR inspection covering general safety, zoning compliance, and building/fire codes
• Smoke and carbon monoxide detectors, fire extinguishers, adequate exterior lighting, secure access, and posted emergency information

4) Specific Regulations: City of New Smyrna Beach

• Definition: STR = less than 30 days (Sec. 504.00).
• Zoning eligibility: permitted only in specific districts (see Section 1).
• Licensing: DBPR license required before BTR issuance.
• Inspection: required prior to Certificate of Use; reinspection fees apply for failures.
• Annual renewals: BTR yearly; verify the current cycle with the Finance Department.
• Active enforcement: city monitors platforms and issues violation notices for illegal operations.

Permitted zoning districts (summarized)

• East of ICW: R-3A (east of Atlantic Ave), R-4, R-5, R-6, B-4, M-U, BBH
• East of ICW and South of 3rd Ave: R-2A
• West of ICW: M-U and BBH only

5) County (Volusia) and State (Florida) STR Context

Volusia County (unincorporated areas such as Bethune Beach, Silver Sands)

• STR operations are generally permissible under county rules, with TDT obligations.
• Some hosts in unincorporated beach communities have reported enforcement activity historically. Investors should confirm current county policy before acquisition.
• TDT: 6% on gross rental receipts; monthly filing required.
• Contact: Volusia County Tourist Development Tax office for registration and compliance guidance.

Florida (state-level DBPR requirements)

• Vacation Rental – Dwelling: single-family and small multifamily properties (up to quadruplex).
• Vacation Rental – Condo: units in condos/co-ops.
• Classifications: Single (1–4 units in same building), Group (multiple units in same building), Collective (up to 75 units in different locations within one district).
• Disabled Veteran Exemption: available with DD214 and disability documentation.
• Balcony inspection certificate: required for applicable buildings.
• Human trafficking training: required for lodging staff in housekeeping and front desk/reception roles.

6) Contact Information

City of New Smyrna Beach

• Building Department (BTR application/inspections/Certificate of Use):
  • Phone: (386) 424-2175 (Building Department main line; listed on city materials)
  • Phone: (386) 410-2860 (noted on BTR guidance; verify before use)
• Finance Department (BTR issuance/payments/renewals):
  • Phone: (386) 424-2180
  • Address: 210 Sams Avenue, New Smyrna Beach, FL 32168
• City portal for BTR applications and inspection scheduling: see “City BTR Portal” under Links below
• City zoning/STR maps: see “City Zoning Map” and “STR Map” under Links below

State of Florida

• Department of Business & Professional Regulation (DBPR):
  • Phone: (850) 487-1395
  • Website: myfloridalicense.com (Hotels & Restaurants → Lodging licenses)
  • DBPR Lodging License Portal: see link below
  • License Fee Calculator: see link below
  • Certificate of Balcony Inspection (DBPR HR 7020): see link below

Volusia County

• Tourist Development Tax (TDT):
  • Phone: (386) 943-7085
  • Website: volusia.org/tdt
  • Email: treasury@volusia.org

Visitor and general information

• New Smyrna Beach Area Visitors Bureau:
  • Phone: (386) 428-1600 or (800) 541-9621
  • Visitor Center: 2238 State Road 44, New Smyrna Beach, FL 32168
  • Email: info@visitnsbfla.com

7) Links to Source Pages

• City BTR Portal (applications, inspection scheduling):
  • newsmyrnabeachfl-energovweb.tylerhost.net/apps/SelfService#/home
• City Zoning Map (general zoning):
  • newsmyrnabeachfl-energovweb.tylerhost.net/apps/SelfService#/map
• City Short-Term Rental Zoning Map (STR-eligible areas):
  • www.cityofnsb.com/DocumentCenter/View/8030/Short-Term-Rental-Zoning-Map?bidId=City
• Additional City BTR Information (document requirements/fees):
  • www.cityofnsb.com/DocumentCenter/View/16159/Z1-BTR-INFO-NEW-TEMPLATE
• DBPR Lodging Licenses (Hotels & Restaurants → Vacation Rental Dwelling/Condo):
  • www.myfloridalicense.com/intentions2.asp?chBoard=true&boardid=05
• DBPR License Fee Calculator:
  • www.myfloridalicense.com/dbpr/license-fee-calculator/
• DBPR Certificate of Balcony Inspection (DBPR HR 7020):
  • www.myfloridalicense.com/dbpr/hr/forms/documents/dbpr_hr_7020_certificate_of_balcony_inspection.pdf
• Volusia County Tourist Development Tax:
  • www.volusia.org/services/business-services/revenue-services/tourist-and-convention-development-tax/
• Visitor Bureau STR Overview (procedural reference):
  • www.visitnsbfl.com/short-term-rental

Important notes

• Telephone numbers for the Building Department vary across sources. Before scheduling inspections or submitting BTR applications, call the Building Department main line to confirm the correct contact for your case.
• BTR renewal cycle is noted in city guidance as October 1–September 30, but investors should confirm current renewal dates with the Finance Department.
• The city’s zoning maps and permitted districts are the definitive determinant of STR eligibility; purchase decisions should be contingent on zoning verification.