Brevard tourism tax collection moves to clerk; staff warns early months may undercount short‑term rentals

The Brevard County Tourism Development Council heard Sept. 24 that responsibility for collecting the county’s tourism development tax (TDT) is shifting from the tax collector to the county clerk, and staff warned the transition could leave some short‑term rentals temporarily uncollected.

Peter, a tourism staff member, told the council that July TDT receipts were up 1.9% year over year and that, based on STR reporting, August is tracking close to last year. He said the clerk's office has purchased collection software and plans to begin collections in October, but that the first months of collection “are gonna be a little shaky” as the clerk completes vendor contracts and establishes processes.

The council was shown recent Department of Revenue (DOR) data estimating the county’s total eligible short‑term revenue at roughly $565 million over a 12‑month period; at a 5% TDT rate that would be about $28 million, versus the $26 million the county actually collected for the same period. “So that’s about 93%,” Peter said, adding that improved software and direct contracts with marketplace platforms could help capture more of the uncollected share.

Why it matters: The county’s ability to track and collect TDT affects marketing budgets and grant planning that depend on tourism revenue. Council members pressed staff on who would enforce compliance and how short‑term rental platforms would be integrated into the new system.

Council members asked operational questions about the handoff. Chair Felknor asked whether records were physically transferred; Peter said there was no physical transfer and that early notices to hotels and hosts were delayed because the clerk’s office had not yet purchased software when the tax collector announced it would stop collecting. Peter said the clerk has not completed contracts with major platform collectors — identified by staff as Airbnb and Expedia Group/VRBO — and staff are following up with outreach to hotel general managers.

Vice Chair Hermanson and other council members asked whether the DOR data indicated hosts were remitting sales tax but not TDT. Peter said that appeared to be the case for some properties: “They gave us sales‑tax collections and then the total eligible revenue; if we had collected 100% it would have been $28,000,000, so versus the $26 that we actually collected.”

Council members discussed remedies used elsewhere, such as targeted listings purchased from vendors, software tools (one vendor name mentioned was Scribe), and hiring enforcement staff to follow up. Peter said the clerk’s new software should improve short‑term rental targeting but that enforcement and outreach would still be necessary.

Next steps and uncertainty: Staff proposed inviting Marty from the clerk’s office to the next meeting to brief the council on the new collection process and the clerk’s timeline for completing marketplace contracts. Peter said October will be the first collection month and reporting typically follows 30–40 days later, which will give staff a clearer view of early compliance rates.

The council received the report; no policy votes were taken on collection changes during the meeting.