The City of New Smyrna Beach limits short-term rentals to certain areas and zoning districts. This page gives the city’s own wording, the zones, how to check an address, the taxes and the fines the city lists.
The city’s land development rules set where a rental of less than 30 days is allowed.
“Short term rental (less than 30 days) of a dwelling unit is permitted only in the designated areas and zoning districts indicated below:”
Source: City of New Smyrna Beach Land Development Regulations Sec. 504.00(N)
What this means for you: A rental of less than 30 days is allowed only in the areas and districts the city lists. Check your address before you list it on Airbnb or Vrbo.
The city lists areas and districts where a short-term rental of a dwelling unit is permitted, so an address in one of them can use the tools below.
What Is Banned or Limited
The city defines a long-term rental, and the zoning rule above is the limit on everything shorter. Here is how the city defines a long-term rental.
“Long-term rental. Rental of a dwelling unit for 30 days or more.”
The city’s Code Compliance brochure on short-term rentals sums it up in one line.
“Short term rentals are allowed only in limited areas.”
What this means for you: A stay of less than 30 days is a short-term rental in the city’s words. The zone list decides where it is allowed.
Where Short-Term Rentals Are Allowed
The zoning rule lists the areas and districts. East of the Intracoastal Waterway, these districts apply.
“East of the Intracoastal Waterway Zoning districts: R-3A east of Atlantic Avenue, R-4, R-5, R-6, B-4, M-U, and BBH”
Source: Sec. 504.00(N)
East of the Intracoastal Waterway and south of Third Avenue, this district applies.
“East of the Intracoastal Waterway and south of Third Avenue Zoning districts: R-2A”
Source: Sec. 504.00(N)
West of the Intracoastal Waterway, these districts apply.
“West of the Intracoastal Waterway Zoning districts: M-U, BBH”
Source: Sec. 504.00(N)
What this means for you: The answer depends on the zoning district and on which side of the Intracoastal Waterway the address is. East of the waterway, the districts are R-3A east of Atlantic Avenue, R-4, R-5, R-6, B-4, M-U and BBH. East of the waterway and south of Third Avenue, the district is R-2A. West of the waterway, the districts are M-U and BBH. The zoning rule quoted at the top says a short-term rental is permitted only in the listed areas and districts.
The same brochure says stays of 30 days or longer are treated differently.
“Rentals 30 days or longer are allowed anywhere in the city with a BTR.”
What this means for you: A stay of 30 days or longer is a different category in the city’s words. The brochure ties it to a Business Tax Receipt (BTR). This page does not say more about it, so ask the city if you have questions.
How to Check Your Address
The city tells owners where to look.
“To check your zoning area, go to cityofnsb.com and click on the yellow button MAPS. The zoning map is the first choice on the upper left of the page.”
Source: City Short-term Rentals brochure
“For further questions about your specific zone please contact the Building Department – 386-410-2860”
Source: City Short-term Rentals brochure
What this means for you: Open the city’s zoning map and find your address. Read the district shown for it. Compare that district with the list above. If the map is unclear, call the Building Department at the number quoted. The district list on this page is not a ruling on any address, so ask the city if you are unsure.
Take a moment to record what the map shows before you close it. Write down the district code and which side of the Intracoastal Waterway the property sits on. Note the street name too, because two of the quoted districts depend on a street boundary. R-3A only counts east of Atlantic Avenue. R-2A only counts east of the waterway and south of Third Avenue. A property in R-3A west of Atlantic Avenue does not match that quoted district. A property in R-2A north of Third Avenue does not match it either. So the district code alone is not enough; the location condition must also fit.
Keep those notes together with the quoted city text they refer to. That way you can see at a glance which condition each note supports. Before you call anyone, read your notes once and check that each location condition has been recorded. If something is missing, write the question down first so the call stays short.
When you call the Building Department, ask focused questions. Start with the address and the district the map shows. Then ask whether that district is on the city’s list for rentals under 30 days. If the map is hard to read, describe what you see and ask the city to clarify it. Keep notes of the date and the answer you receive. Zoning questions are separate from the general business paperwork quoted in the next section. If your call drifts toward Business Tax Receipt steps, ask to finish the zoning question first. Then handle the paperwork questions on their own.
What the City Requires Where Rentals Are Allowed
The city’s Business Tax Receipt pages and brochure describe the steps for any business in the city. The quotes below do not name short-term rentals separately. Ask the city how these steps apply to a rental.
Business Tax Receipt.
“Any business owner, regardless of the business type, is required to obtain a BTR prior to doing business in the city.”
Source: City Short-term Rentals brochure
“A BTR is a Business Tax Receipt, renewable annually, that gives you the right to do business in the city.”
Source: City Short-term Rentals brochure
“THE OPERATION OF A BUSINESS IS NOT PERMITTED UNTIL A CITY BUSINESS TAX RECEIPT AND A CERTIFICATE OF USE HAS BEEN ISSUED. IF YOU ARE FOUND TO BE IN VIOLATION, PENALTIES WILL APPLY.”
What this means for you: The city says you need a BTR before doing business in the city. A BTR is a Business Tax Receipt, renewable each year. The city also says a business cannot operate until both a city Business Tax Receipt and a Certificate of Use have been issued. Ask the city how these steps apply to your rental.
Review and inspection.
“Approval will be given when the use and the property are found to be in compliance with all applicable Land Development Regulations of the City of New Smyrna Beach, the Florida Building Code and State and local Fire Codes (Sec 74-148 (c)).”
Source: City Business Tax Receipt information page
“Accommodation/Rental Property must indicate number of units for rent.”
What this means for you: The city approves the use when the property follows its land development rules. It must also meet the Florida Building Code and the fire codes. The application for a rental property asks for the number of units for rent. Before you apply, gather the facts the review will need. Know your zoning district and the number of units you plan to rent. Have your address and its location details ready, the same notes you made from the zoning map. If anything about your property is unusual, describe it plainly and ask the city how it affects the review. Ask the city what the review covers for your type of property. Write down what they tell you, so you can follow up without repeating the whole story.
Fees.
“Building Department Inspection Fee = $63.87 (subject to increase each Fiscal Year)”
Source: City Business Tax Receipt information page
“Certificate of Use Fee = $29.81 (subject to increase each Fiscal Year)”
What this means for you: The city lists two fees, an inspection fee and a Certificate of Use fee, both shown in the quotes above. The city says both may increase each fiscal year. The annual tax amount is not quoted on this page, so ask the city for the current total.
Term and renewal.
“The Business Tax Receipt is valid for one Fiscal Year. The Fiscal Year is from October 1 through September 30 each year. The annual BTR is due to be paid each year by September 30.”
Source: City Business Tax Receipt information page
“Those licenses not renewed by Sept 30 shall be considered delinquent and subject to a delinquency penalty. As of Oct 1st, add 10%, Nov 1st 15%, Dec 1st 20%, and as of Jan 1st add 25% to the total due when making payment.”
What this means for you: The BTR runs from October 1 through September 30. It must be paid each year by September 30. If it is late, a penalty is added: 10% from October 1, 15% from November 1, 20% from December 1 and 25% from January 1. Set a reminder before the renewal date.
Volusia County.
“VOLUSIA COUNTY requires all businesses to obtain a County Business Tax Receipt. Your City BTR must be obtained first.”
What this means for you: The county also requires a County Business Tax Receipt for all businesses. The city page says your City BTR must be obtained first. Ask the county for its own steps.
Fines and Enforcement
These are the enforcement and penalty rules found in the city’s pages and Code. The quotes do not list a fine written only for short-term rentals, so ask Code Compliance whether another penalty applies.
“The City of New Smyrna employs full-time Code Compliance officers responsible for enforcing the City’s non-criminal codes.”
Source: City Code Compliance page
“If an issue cannot be resolved at the staff level, a Code Compliance Board made up of citizen volunteers empowered to hear cases brought by Code Compliance staff and a Special Magistrate are available to pursue other avenues toward compliance.”
Source: City Code Compliance page
The Business Tax Receipt page quoted above also says penalties will apply if a business operates without a city Business Tax Receipt and a Certificate of Use.
These next two quotes are the general penalty sections of the city’s Code, which apply where no specific penalty is provided.
“It shall be unlawful for any person to violate or fail to comply with any provision of this Code or other ordinance of the city. Where no specific penalty is provided, the violation of any provision of this Code or other ordinance of the city shall be punished by a fine not exceeding $500.00 or imprisonment for a period not to exceed 60 days or both such fine and imprisonment in the discretion of the judge hearing the case.”
Source: City Code Sec. 1-14(a)
“Each and every act, failure to act, or action in violation of this Code shall be construed, deemed and taken as a separate and distinct violation of the Code, and each day any violation of any provision of this Code or other ordinance of the city shall continue shall constitute a separate offense.”
Source: City Code Sec. 1-14(b)
What this means for you: The city has full-time Code Compliance officers who enforce its non-criminal codes. If an issue cannot be resolved at the staff level, it can go to a Code Compliance Board. A Special Magistrate is also available to pursue other avenues toward compliance. Where no specific penalty is provided, the Code sets a fine up to the amount in the first quote above. The judge can also order imprisonment up to the number of days in that quote, or both, at their discretion. Each day a violation continues counts as a separate offense. This page does not predict what a judge or the city will do, so ask Code Compliance about your situation.
Taxes
Florida’s state tax on short rentals applies.
“Florida’s 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates paid for the right to use or occupy living quarters or sleeping or housekeeping accommodations for rental periods of six months or less, often called “transient accommodations” or “transient rentals.””
Source: Florida Department of Revenue
This is the Volusia County tourist development tax rate listed by the Florida Department of Revenue, whose list shows “County” under “Collected By”.
“Volusia 6.0% County”
The Department notes who receives this tax. For counties like this one, the local option transient rental taxes go straight to the county. Sales tax and discretionary sales surtax on transient rentals always go to the Department.
“For all other counties, the local option transient rental taxes are reported and remitted directly to the county; however, sales tax and discretionary sales surtax on transient rentals are always reported and remitted to the Department.”
This is the Volusia row of the Department’s discretionary sales surtax list.
“Volusia .5% Jan 1, 2002 Dec 31, 2031”
| Platform | What the platform lists for Volusia County and Florida | What the owner checks |
|---|---|---|
| Airbnb | “Florida Transient Rental Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter.” (Source: Airbnb Help) “Florida Discretionary Sales Surtax: 0.5%-1.5% of the listing price including any cleaning fee for reservations 182 nights and shorter.” (Source: Airbnb Help) “Tourist Development Tax: 6% of the listing price including any cleaning fees, for reservations 182 nights and shorter.” (Source: Airbnb Help) | “Hosts may need to manually collect and remit other applicable taxes on their stay or experience price.” (Source: Airbnb Help) |
| Vrbo | “Volusia County — County Tourist Development Tax, District Convention Development Tax — Volusia County under 184 nights — January 1, 2020” (Source: Vrbo Help) “Note: Discretionary County Surtax is state tax surcharges required by various counties that Vrbo will also be collecting and remitting.” (Source: Vrbo Help) | “You’re also responsible for collecting and remitting lodging taxes when we’re not liable to do so.” (Source: Vrbo Help) |
What this means for you: Read each platform’s tax page for your own listing. The platform lines above are not a tax filing. Keep your own records of what is collected and remitted. Ask the county or the Department about anything not covered.
If Your Address Qualifies: What BnBGenius Does
This section is for owners whose address is in one of the districts above and who have checked it with the city. BnBGenius does not know local rules and does not check zoning.
Answers guest messages on Airbnb and Vrbo 24/7
BnBGenius answers guest messages on Airbnb and Vrbo 24/7. Write clear house rules and check-in instructions for your guests.
Requests a review from the guest and publishes the host’s review
BnBGenius requests a review from the guest and publishes the host’s review.
Kent Morgan, BnBGenius co-founder:
“We went from reviewing 40% of stays to 100% overnight. The AI even thanked guests for things we fixed mid-stay. Our review-to-review rate jumped immediately.”
Kent Morgan, BnBGenius co-founder, on bnbgenius.ai/reviews
Creates cleaning and repair tasks after checkout
BnBGenius creates cleaning and repair tasks after checkout. The cleaning and repairs themselves are done by your own cleaner or handyman.
Kent Morgan, BnBGenius co-founder:
“We used to find out about issues in post-stay reviews. Now BnBGenius flags them mid-stay, creates the task, and our cleaners respond in under 15 minutes.”
Kent Morgan, BnBGenius co-founder, on bnbgenius.ai/tasks
Answers guest calls with a voice AI agent
Voice Concierge, an add-on, answers guest calls with a voice AI agent.
Kent Morgan, BnBGenius co-founder:
“The concierge answered 84% of our after-hours calls last month without waking anyone up. Guests thought it was our in-house team the whole time.”
Kent Morgan, BnBGenius co-founder, on bnbgenius.ai/voice
Sells gap nights, early check-in and late checkout
BnBGenius sells gap nights, early check-in and late checkout. Before you accept any booking, check its length against the city’s rules quoted above.
Kent Morgan, BnBGenius co-founder:
“BnBGenius filled nine gap nights in the first month. $2.3k we would have lost. Guests got a friendly Airbnb message and we didn’t lift a finger.”
Kent Morgan, BnBGenius co-founder, on bnbgenius.ai/upsells
Is run from Telegram
BnBGenius is run from Telegram.
BnBGenius is not the city’s licensing office, does not issue a Business Tax Receipt and does not check your zoning.
Airbnb and Vrbo
| Guest work | Airbnb | Vrbo |
|---|---|---|
| Messages | “Every reservation automatically creates a group thread where all bookers, co-travelers, hosts and co-hosts can connect.” (Source: Airbnb Help) | “You can send a message to a host through our secure messaging platform.” (Source: Vrbo Help) |
| Reviews | “After a guest checks out, both the guest and their host will be prompted to leave a review. Both parties will have 14 days after checkout to submit their review.” (Source: Airbnb Help) | “You and your guests have 180 days to provide your review. Once one party submits their review, the other party has 14 days to complete their review.” (Source: Vrbo Help) |
| Check-in details | “Guests will see your check-in method (such as smart lock, keypad, or lock box) but they won’t see the detailed check-in instructions until 48 hours before check-in.” (Source: Airbnb Help) | “The welcome guide includes: Host or property manager contact information. Directions to the property. Parking instructions. Access instructions. Check-in and check-out instructions.” (Source: Vrbo Help) “The welcome guide information is emailed to your guests in the language you wrote it in, three days before check-in.” (Source: Vrbo Help) |
What this means for you: The quotes above show that Airbnb and Vrbo each handle check-in details their own way. Read your instructions over before a guest arrives, and keep a copy of what you wrote. Update the copy whenever your process changes. A booking must still fit the city’s rules quoted above.
How to Start
BnBGenius is not a PMS, a channel manager, a calendar sync, a direct-booking, pricing or an accounting tool.
More City Guides
- Self-managing an Airbnb in Cocoa Beach, FL
- Airbnb rules in Kissimmee, FL
- Airbnb rules in St. Augustine, FL
- Airbnb rules in Haines City, FL
- Florida short-term rental laws by city
Rules and rates last checked on 2 October 2026.
