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Board finds operator in violation for lack of Business Tax Receipt after online short-term listings
Summary
Staff presented a confidential short-term rental case and recommended finding the operator Amber Hebert (also known as Amber Baer) in violation of local business-tax rules for renting without a Business Tax Receipt; board approved giving until June 30, 2025, with a recommended one-time $250 fine if operating without a BTR.
During a partially confidential presentation May 22, the New Smyrna Beach Code Compliance Board approved staff's recommendation to find the operator of a confidential address in violation for operating without a Business Tax Receipt (BTR) while the property appeared repeatedly on short-term rental listings.
Officer John Parks said the case is confidential under Florida statute and that staff would reference it only by case number (CCB-0110-2025). Parks said repeated checks of online listings showed the property was bookable for four‑night stays and that the BTR system contained no record of a business-tax receipt. "The property is being advertised on the Internet for rent, and, clearly, the owner knows it and is defiant," Parks said. Parks recommended the board find Amber Hebert, also known as Amber Baer, in violation of section 74-146 and give until June 30, 2025 to obtain a BTR; under a cited Florida statute staff recommended a one-time $250 fine for operating without a BTR.
Board members voted to accept staff's recommendation. Parks said he was not presenting short-term rental code violations in this case because he felt he did not have sufficient evidence at this time; staff focused only on the absent BTR. Respondents were ordered to contact the inspector to verify compliance and were reminded of appeal rights.
