What is the Brevard County Tourist Development Tax on short-term rentals?

Brevard County adds a 5% Tourist Development Tax to Space Coast rentals of six months or less, on top of Florida's 6% state tax and the county surtax. The Brevard County Clerk now collects it.

If you are buying a condo in Cocoa Beach or a house in Satellite Beach with plans to rent it by the week, the Brevard County Tourist Development Tax is one of the first line items to understand. It is not optional, it is not the same as your property tax, and the office that collects it changed recently. Plenty of owners who bought a few years ago still have the old instructions.

This guide walks through what the tax is, how the total rate stacks up on a Space Coast short-term rental, who you register with now, when returns are due, and where the money goes. Everything here comes from Brevard County, the Brevard Clerk of Court, and the Florida Department of Revenue.

What is the Tourist Development Tax in Brevard County?

The Tourist Development Tax (TDT) is a local tax on short-term lodging. According to the Brevard County Tourism Development Office FAQ, Brevard currently adds a 5% tax to short-term rentals of six months or less. That covers hotels, but it also covers the beach condo you rent on a vacation rental platform and the pool home in Melbourne you rent to snowbirds for three months each winter.

A long-term lease of more than six months is outside the TDT. So the same Indialantic house can be a TDT property one year and not the next, depending on how you rent it.

What is the total tax rate on a Space Coast short-term rental?

The TDT is only one layer. The Florida Department of Revenue's sales and use tax page explains that Florida's general state sales tax rate is 6%, and that counties can add local transient rental taxes on top of state sales tax and the discretionary sales surtax for rentals of six months or less. Florida DOR's 2026 surtax table lists Brevard's discretionary surtax at 1%, made up of two half-cent surtaxes that both run through December 31, 2026.

Tax layer Rate (2026) Who it is paid to
Florida state sales tax on transient rentals 6% Florida Department of Revenue
Brevard County discretionary sales surtax 1% Florida Department of Revenue
Brevard County Tourist Development Tax 5% Brevard County Clerk of Court
Combined 12%  

Both county half-cent surtaxes were up for renewal on the November 2026 Brevard ballot. Before you budget for 2027 rentals, check the Florida DOR surtax table for the new year so you are using the right county surtax rate.

Who collects the Brevard County Tourist Development Tax now?

This is the change that catches people. The Brevard County Tax Collector used to handle the tourist tax. The Tax Collector's office has posted that it no longer collects it, and the Brevard County Clerk of Court's Tourist Development Tax page now handles registration, filing, audits, and enforcement.

If you set up your rental years ago through the Tax Collector, make sure your account is current with the Clerk. If you are buying your first Space Coast rental, start with the Clerk's online registration.

How do you register and file the tourist tax in Brevard County?

Here is the basic sequence for a new Brevard County short-term rental owner, based on the Clerk and Florida DOR pages:

  • Register with the Florida Department of Revenue to collect and remit state sales tax and surtax. Transient rental operators are required to register with DOR.
  • Register with the Brevard County Clerk of Court for the Tourist Development Tax through the Clerk's online new account registration.
  • File and pay TDT monthly. The Clerk says returns are due no later than the 20th of the following month.
  • File electronically and on time to keep the collection allowance. The Clerk lists a 2.5% allowance capped at $30 for timely electronic filers. Check payments do not qualify.

The Clerk lists a late penalty of 10% of tax owed (minimum $50), plus interest. On a busy Cocoa Beach rental, missing a single month can cost more than the allowance saves all year.

Does Airbnb or VRBO collect the Brevard tourist tax for you?

Do not assume it. In 2024, the Florida Legislature passed CS/SB 280, which would have required advertising platforms to collect and remit taxes on vacation rentals. The Florida Senate bill page shows it was vetoed by the Governor.

Some platforms collect certain Florida taxes voluntarily, but that is a platform policy, not something the Brevard Clerk or the county FAQ promises. Your registration and filing duties with the Clerk and DOR are still yours. Before you count on a platform to handle it, read that platform's current tax collection terms for Brevard County and confirm with the Clerk how to report those bookings.

Do you also need a state vacation rental license?

Often, yes. The Florida Department of Business and Professional Regulation's Division of Hotels and Restaurants licenses vacation rentals in two categories, condo and dwelling (single-family homes, townhouses, and duplexes up to quadruplexes). DBPR treats a unit as transient when it is rented more than three times in a calendar year for periods of less than 30 consecutive days. The DBPR licensing guides walk through which application fits.

On top of state licensing, each Space Coast city sets its own short-term rental rules. I covered the city side in Can You Airbnb in Cocoa Beach, Florida? Check that before you write an offer.

Where does Brevard County tourist tax money go?

The county FAQ breaks the 5% into cents with set uses. A big share supports beaches: the first 2 cents send 35% to beach park facilities and beach improvement, maintenance, and renourishment, and the 3rd cent sends 65% to beaches and 25% to the Brevard Zoo. Other portions fund tourism advertising, facilities, and cultural and sporting events, and the 5th cent goes entirely to promoting tourism in Brevard County.

For a Satellite Beach or Cocoa Beach rental owner, that matters. The tax your guests pay helps fund the beach that brings them back.

How should you budget for TDT when buying a Space Coast rental?

When you run numbers on a Brevard County short-term rental, treat the 12% combined tax as a pass-through you collect from guests, not income. Build your nightly rate around it, and keep it in a separate account so the 20th of the month is never a scramble. Also budget for the other ownership costs that are easy to miss, like the tangible personal property tax on rental furnishings.

FAQ: Brevard County Tourist Development Tax

What is the tourist tax rate in Brevard County, Florida?

Brevard County's Tourist Development Tax is 5% on rentals of six months or less. With Florida's 6% state tax and Brevard's 1% surtax in 2026, the combined rate on a Space Coast short-term rental is 12%.

Who do I pay the Brevard County tourist tax to?

The Brevard County Clerk of Court now collects the Tourist Development Tax. State sales tax and the county surtax go to the Florida Department of Revenue.

When is the Brevard tourist tax due?

The Clerk says monthly returns are due no later than the 20th of the following month. Filing electronically and on time keeps a 2.5% collection allowance, capped at $30.

Thinking about a beachside rental in Cocoa Beach, Satellite Beach, or Indialantic and want help running the real numbers before you buy? My partner Nichole and I got your back. Reach out anytime at (321) 212-7676 or www.livingspacecoast.com.