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Vacation Rentals

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Florida vacation rental tax information

Brevard County Tourist tax information

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Seasonal Rentals are typically any rentals less then 3 months. Some areas are allowedto have weekly rentals, however the majority of rentals in residential neighborhoods is limited to no less than 30 Days.

Aamericanproperty management does not handle rentals less than 3 months however as a courtesy we will be providing you with shorter term listings from the individual owners

Owners wishing to use their home as a seasonal rental please read the information below:

All parties/participants’ to a rental derived thru/from this free to the public site shall comply with the minimum of the following policies


BREVARD COUNTY BOARD OF COUNTY COMMISSIONERS
CODE ENFORCEMENT
PERMITTING ft ENFORCEMENT DEPARTMENT
2725 JUDGE FRAN JAMIESON WAY
BLDGA-ROOM 1O3
V1ERA, FL. 32940
(321)633-2086 PHONE * (321) 633-2167 fax

EXCERPTS FROM APPLICABLE COCES
PLEASE REFER TO ACTUAL CODES
PLEASE CONSULT AN ATTORNEY

ARTICLE H. OCCUPATIONAL LICENSE TAX*
DIVISION 1. GENERALLY
See. 102.26. Definitions.
The following words, terms and phrases, when used in this article, shall have the* meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Business, business location, profusion and oc­cupation do not include the customary religious, charitable or educational activities of nonprofit religious, nonprofit charitable and nonprofit edu­cational institutions in this state, which institu­tions are more particularly defined and limited as follows:
Charitable institutions means only nonprofit
corporations operating physical facilities in this
state at which are provided charitable services, a reasonable percentage of which shall be with­out cost to those unable to pay.
Educational institutions means state tax-supported or parochial, church and nonprofit schools, colleges, or universities conducting reg­ular classes and courses of study required for accreditation by or membership in the Southern Association of Colleges and Schools, the Department of Education or the Florida Coun­cil of Independent Schools. Nonprofit libraries, art galleries and museums open to the public are defined as educational institutions and eligible for exemption.
Religious institutions means churches and ecclesiastical or denominational organizations or established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted and car­ried on, and shell also mean church cemeteries.
"Business location” means each separate place of business used by or address given by the person who will carry on, engage in or conduct any business, profession or occupation, as well as any

TAXATION

§ 102-41

Any location in which such person stores equipment or inventory, or regularly conducts a portion of his business activities, Business location shall also mean any separate place where the applicant, his agents or employees regularly park motor vehi­cles used in or related to the conduct of the business. Business location shall also mean any location at which are maintained separate corpo­rate divisions, individual retail outlets, separate branch offices or other essentially separate and complete entities or professional or occupational locations.
Clarification means the method by which a business, business location or group of businesses or business locations is identified by size or type, or both.
Local governing authority means the governing body of the county or any incorporated municipal­ity in the county.
Local occupational license means the method by which a local governing authority grants the privilege of engaging in or managing any busi­ness, business location, profession or occupation within its jurisdiction. It shall not mean any fees or licenses paid to any board, commission or officer for permits, registration, examination or inspection. Unless otherwise provided by law, these are deemed to be regulatory and in addition to, and not in lieu of, any local occupational license imposed under the provisions of this arti­cle.
PERSON means any individual, firm, partner­ship, joint adventure, syndicate, or other group or acting as a unit, association, corporation, estate, trust, business trust, trustee, exec­utor, administrator, receiver, or other fiduciary, and shall include plural as well as singular, but shall not include cities, counties, municipalities, or other local governmental agencies or bodies.
Taxpayer means any person liable for taxes imposed under the provisions of this article, any agent required to file and pay any taxes imposed under this article, and the heirs, successors, as­signees and transferees of any such person or agent. (Code 1979, § 21-16)

Sec. 102-27. Penalty.
Any person who shall carry on, engage in or conduct any business, business location, profes­sion or occupation for which a license is required under the provisions of tins article without first obtaining such license, or who falsifies informa­tion on a license application, shall be punished as provided in section 1-7. (Code 1979, 21-25)
See. 102-28. Authority to levy.
The county hereby levies an occupational li­cense tax for the privilege of engaging in or managing any business, business location, profes­sion or occupation within the county authorized pursuant to F.S. ch. 205. (Code 1979, § 21-15(1))
State law reference—Authority to levy occupational H-chum tax, F.8. $ 305.083.
See. 102-29. State law exemptions apply.
No county occupational license or county occu­pation license tax is required from those ex­empted by state law from same. (Code 1979, §{ 21-28-21-33)

Sec. 62-1841.5.5. Retort dwellings.
Where a resort dwelling is listed as a permitted use with conditions in certain residential zoning classifications, it must meet the following qualifying conditions:
(1) Location standards. Resort dwellings shall be restricted to parcels that are:
a. Developed with a nonconforming multi-family residential use;
b. Located east of State Road AlA but do not abut single family detached uses or lots zoned for single family detached uses;
c. Located on the west side and have direct frontage on State Road Al A, but do not abut single family detached uses or lots zoned for single family detached uses; or
d. Located within a multifamily tract in a PUD or RPUD, or located in a single family tract if submitted as part of a preliminary development plan application and approved by the board of county commissioners in public hearing.
2. Performance standards. All resort dwellings qualifying under this section, except where the owner lives on site and holds a homestead exemption, shall meet the following performance standards. These performance standards shall be included in the rental agreement and conspicuously posted inside the unit
a. Parking. For single family resort dwellings, mere shall be at least one designated and available off-street parking space for each bedroom in the residence. Occupants shall not park their vehicles on the street.
b. Maximum occupancy. The number of persons occupying the resort dwelling at any given time shall not exceed the number of rooms in the residence, as established by a submitted floor plan The maximum occupancy of the structure shall be established by the planning and zoning office at the time of occupational license review.
c. Excessive or late noise. Noise emanating from the resort dwelling dial! not disturb the peace and quiet of the vicinity in which the residence is located. Any noise whose measurement exceeds the sound level limits set form for residential zoning in Section 62- 2271 or violates the provisions of Chapter 46, Article IV is considered excessive noise. Additionally, sounds produced from any radio, stereo, television, amplifier, musical instrument, phonograph or similar device shall not be discernable at the property line of the resort dwelling after 10:00 PM and before 7:00 AM.
d. Local management. Each resort dwelling shall have a designated local manager. The local manager shall be a permanent resident of the county and shall be available 24 hours a day, seven days a week, to address neighborhood complaints. The local manager's name and telephone number shall be registered with the planning and zoning office and shall be
posted on the property in a manner visible from the street.

e. Penalty. In addition to the penalties enumerated in Chapter 2, Article VI, Division 2 of the Brevard County Code, the code enforcement special magistrate may suspend or revoke the resort dwelling's occupational license under the following conditions: If the special magistrate finds a violation or recurring violation of this Section, the special magistrate may suspend the resort dwellings occupational license for a period of not more man thirty (30) days or until the issue is resolved, whichever is later; and if the special magistrate finds a repeat violation of this section or a violation of a suspension order, the special magistrate may revoke the resort dwelling's occupational license. Revoked licenses may not be reissued for a period of one year from the date of revocation. Additionally, the County may enforce this section by any other means provided by law. (Ord. No. 05-27, § 4,5-19-05; Ordinance No. 2005-44, enacted September 01,2005.)

Section 62-194S.2. Resort dwellings.
Where a resort dwelling is listed as a conditional use in certain residential zoning classifications, it must meet the following qualifying conditions:
1. Location Standards - Resort dwellings shall be restricted to parcels that are:
a. located east of State Road AIA but not abutting any single family detached uses or lots zoned for single family detached uses, or
b. located on the west side and having direct frontage on State Road AIA, but not abutting any single family detached uses or lots zoned for single family detached uses.
. 2. Performance Standards - All resort dwellings qualifying under this section shall meet the following performance standards. These performance standards shall be included in the rental agreement and conspicuously posted inside the unit
a. Parking. For single family resort dwellings, there shall be at least one designated and available off-street parking space for each bedroom in the residence. Occupants shall not park their vehicles on the street
b. Maximum occupancy. The number of persons occupying the resort dwelling at any given time shall not exceed vie number of rooms in the residence, as established by a submitted floor plan. The maximum occupancy of the structure shall be established by the Planning and Zoning Office at the time of occupational license review.
c. Excessive or late noise. Noise emanating from the resort dwelling shall not disturb the peace and quiet of the vicinity in which the residence is located. Any noise whose measurement exceeds the sound level limits set forth for residential zoning in Section 62-2271 or violates the provisions of Chapter 46, Article IV is considered excessive noise. Additionally, sounds produced from any radio, stereo, television, amplifier, musical instrument, phonograph or similar device shall not be discernable at the property line of the resort dwelling after 10:00 PM and before 7:00 AM.
d. Local management. Each resent dwelling shall have a designated local manager. The local manager shall be a permanent resident of Brevard County and shall be available 24 hours a day, 7 days a week, to address neighborhood complaints, The local manager's name and telephone number shall be registered with the Planning & Zoning Office and shall be posted on the property ma manner visible from the street
e. Manager's responsibility. The local manager is responsible for assuring compliance with the performance standards in this section. The local manager shall satisfactorily address complaints by concerned residents of violations of the performance standards (2a., 2.b., and 2.c.) in this section within one hour of receipt of the complaint
f. Penalty. In addition to the penalties enumerated in Chapter 2, Article VI, Division 2 of the Brevard County Code, the code enforcement special magistrate may suspend or revoke the resort dwelling's occupational license under the following conditions: If the special magistrate finds a violation or recurring violation of this Section, the special magistrate may suspend the
resort dwelling's occupational license for a period of not more than thirty (30) days or until the issue is resolved, whichever is later, and if die special magistrate finds a repeat violation of this section or a violation of a suspension order, the special magistrate may revoke the resort dwelling's occupational license. Revoked licenses may not be reissued for a period of one year from the date of revocation. Additionally, the County may enforce this section by any other means provided by law.
(Ord. No. 95-44, § 9-01-2005)

SELECTIVE

I value putting the right deal together vs. simply pursuing a commission or fee.

The Manager, Tenant and Owner have to be willing to enter into forthright and honest business dealings.

There are Property/Owner situations, however rare, that have to be avoided and in the past I have actually returned properties when circumstances dictated.