Brevard County, FL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base rate
- 2% tourist development tax
- Total combined rate
- 5% (four stacked levies)
- Applies to
- Rentals of six months or less
- Account required
- Before renting, per § 102-124
- Penalty
- Up to $500 per day
Summary
Brevard County levies a five percent tourist development tax, 2% plus three added 1% increments, on hotel, motel, and vacation rental stays of six months or less, countywide including cities.
The board of county commissioners hereby levies and imposes, until hereafter amended or repealed, a tourist development tax within the county at the rate of two percent for each whole and major fraction of each dollar of the total consideration charged every person who rents, leases, or lets any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six months or less.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 135).
Full Breakdown
The county's Tourist Development Tax stacks four separate levies under Code § 102-117: a base 2%, plus three additional 1% increments funding beach renourishment, the Space Coast Stadium Complex, and tourism advertising, 5% total, layered on top of Florida's 6% state sales tax. It applies to any hotel, motel, apartment, roominghouse, mobile home park, RV park, condominium, or vacation rental let for six months or less, anywhere in the county, incorporated or unincorporated. Before renting, an operator must obtain a tourist development tax account under § 102-124; tax is now remitted to the Clerk of the Circuit Court rather than the tax collector, effective October 1, 2025.
Violations & Fines
Renting without a tourist development tax account violates § 102-124; each day of unlicensed rental is a separate offense punishable by a fine up to $500 per § 102-125.
Frequently Asked Questions
What is Brevard County's total tourist development tax rate?
Does the tax apply inside cities like Cocoa or Melbourne?
Do I need to register before renting out a vacation property?
Sources & Official References
Other rules in Brevard County
Florida rules heatmap·Compare Brevard County to another location·View the Florida hotels & lodging overview
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